Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1987:p24
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1987 (pt 24/51)
Character Range: 71166–73892

including those research and development activities; and
    (ii) a finance scheme in relation to those research and
development activities was entered into, or varied, on or after 19 August
1992.
(Exception to the rule in subsection (2))
  (3) Section 73CB of the amended Act does not apply in relation to
expenditure incurred by an eligible company in a year of income in connection
with particular research and development activities if:
  (a) during the interim period:
    (i) the company made an application under section 39J of the
Industry Research and Development Act 1986 for registration in respect of the
year of income; or
    (ii) an application was made under section 39P of the Industry
Research and Development Act 1986 on behalf of the company for joint
registration of the company and one or more other companies in respect of the
year of income in relation to one or more proposed projects comprising or
including those research and development activities; or
    (iii) the Board granted an application made by the company under
section 39J of the Industry Research and Development Act 1986 for registration
in respect of the year of income; or
    (iv) the Board granted an application made under section 39P of
the Industry Research and Development Act 1986 on behalf of the company for
joint registration of the company and one or more other companies in respect
of the year of income in relation to one or more proposed projects comprising
or including those research and development activities; or
    (v) the company made an application for an advance eligibility
ruling in relation to an application proposed to be made by the company under
section 39J of the Industry Research and Development Act 1986 for registration
in respect of the year of income; or
    (vi) an application was made for an advance eligibility ruling in
relation to an application proposed to be made under section 39P of the
Industry Research and Development Act 1986 on behalf of the company for joint
registration of the company and one or more other companies in respect of the
year of income in relation to one or more proposed projects comprising or
including those research and development activities; or
    (vii) the Board issued an advance eligibility ruling in relation
to an application proposed to be made by the company under section 39J of the
Industry Research and Development Act 1986 for registration in respect of the
year of income; or
    (viii) the Board issued an advance eligibility ruling in relation
to an application proposed to be made under section 39P of the Industry
Research and Development Act 1986 on behalf of the company for joint
registration of the company and one or more other companies