Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:11_39laaa
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 11 cl 39LAAA
Character Range: 317951–318871

39LAAA  Certificate as to Australian‑centred research and development activities

 (1) The Board may give to the Commissioner a certificate stating whether particular activities were Australian‑centred research and development activities.

 (2) The Board must give to the Commissioner a certificate described in subsection (1) if the Commissioner gives the Board a written request to do so.

 (3) If:
 (a) the activities covered by a certificate given under this section were or are carried on on behalf of a foreign company grouped under section 73L of the Income Tax Assessment Act 1936 with an eligible company that incurred expenditure in relation to the carrying on of the activities; and
 (b) the certificate states that the activities were not Australian‑centred research and development activities;
the Board must give notice in writing to the eligible company, stating the reasons for giving the certificate.