Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 6 Improving the administration of the R&D Tax Incentive
Part 1 Reporting of information about research and development tax offset
Taxation Administration Act 1953
3 Application
Section 3H of the Taxation Administration Act 1953 applies to income years that start on or after 1 July 2021.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
