Document ID: chunk:federal_register_of_legislation:C2004A00408:section:4
Version: federal_register_of_legislation:C2004A00408
Segment Type: section
Provision Reference: s 4
Character Range: 1255–3758

4  Treatment of certain applications lodged with the Australian Taxation Office

 (1) This section applies only to applications made under section 39J of the Industry Research and Development Act 1986 by the following companies:
 (a) Aussie Diamond Products Pty. Limited (ACN 051 488 656);
 (b) Creative Objects Pty. Ltd. (ACN 065 617 781);
 (c) Cutler Brands Pty Ltd (ACN 050 166 160);
 (d) Futureweld Pty. Ltd. (ACN 053 762 744);
 (e) Learning Curve Pty. Limited (ACN 008 658 624);
 (f) NSJA Investments Pty Limited (ACN 007 288 637) (previously known as Strategos Pty. Ltd.).

 (2) If, before the commencement of this section:
 (a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and
 (b) the application was received by the Board after the end of the period for making the application; and
 (c) the company was refused registration under section 39J merely because the application was not made within the period for making the application;
the Board must take the application to have been made within the period for making the application and reconsider the application for registration under section 39J as soon as possible after the commencement of this section.

 (3) If, before the commencement of this section:
 (a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and
 (b) the application was received by the Board after the end of the period for making the application; and
 (c) the Board decided to register the company under section 39J;
the validity of the registration is not affected, and is taken never to have been affected, by the fact that the application was not made within the period for making the application.

 (4) If, before the commencement of this section:
 (a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and
 (b) the application was received by the Board after the end of the period for making the application; and
 (c) the Board did not register, or refuse to register, the company under section 39J;
the Board must take the application to have been made within the period for making the application and consider the application for registration under section 39J as soon as possible after the commencement of this section.

 (5) In this section:

application includes a copy of an application.

Board means the Industry Research and Development Board.