Document ID: chunk:federal_register_of_legislation:C2025C00119:section:27d
Version: federal_register_of_legislation:C2025C00119
Segment Type: section
Provision Reference: s 27D
Character Range: 38571–39203

27D  Applying to register R&D activities
  An application to register activities under section 27A for an income year must be:
 (a) in the approved form; and
 (b) accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section; and
 (c) made within:
 (i) 10 months after the end of the income year; or
 (ii) a further period allowed by the Board in accordance with the decision‑making principles.
Note 1: A refusal to allow a further period is reviewable (see Division 5).
Note 2: Section 32 deals with approved forms.
Note 3: Section 32A deals with the decision‑making principles.