Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 2 Innovation Australia's role
Part 2 Other amendments
Industry Research and Development Act 1986
43 Section 48A
Repeal the section, substitute:
48A Fees for making applications under Part III
(1) The regulations may specify:
(a) fees for making applications to the Board under Part III; and
(b) a method for indexing the fees.
(2) The fees must not be such as to amount to taxation.
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