Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p56
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 138908–141717

the following times:
  (a) the end of the period (the 'original 90-day period') of
90 days after the day on which the application was received by
the Board;
  (b) if the Board, by written notice given to the applicant
within the original 90-day period, requests the applicant to
give further information about the application - the end of the
period of 90 days after the Board receives the further
information;
then, at the eligible time, the Board is taken to have made a
decision under subsection (1) to refuse the application.
  "(3) If the Board makes a decision under subsection (1)
before the eligible time, the Board must give written notice of
the decision to the applicant.
  "(4) A notice under subsection (3) relating to a refusal must
set out the reasons for the refusal.
  "(5) The Board must not grant the application unless the
Board is satisfied that the applicant meets the criteria set
out in the guidelines formulated under section 39EB.
  "(6) If the Board grants the application, it must give to the
applicant a provisional certificate in respect of the
activities to which the application relates.
Matters to be contained in provisional certificate
  "39EE. (1) A provisional certificate given to an eligible
company under section 39ED must:
  (a) describe the overseas research and development activities
to which the certificate relates; and
  (b) contain a description of the project of research and
development activities to which those overseas research and
development activities relate; and
  (c) state the amount of proposed expenditure on overseas
research and development activities in respect of which the
company proposes to claim a deduction under section 73B of the
Income Tax Assessment Act 1936; and
  (d) contain any other matters that the Board considers
relevant.
  "(2) After a provisional certificate is given to a company
under section 39ED, the company may apply in writing to the
Board for the certificate to be amended so as to vary either or
both of the following:
  (a) the description of the overseas research and development
activities;
  (b) the amount of the proposed expenditure on overseas
research and development activities in respect of which the
company proposes to claim a deduction under section 73B of the
Income Tax Assessment Act 1936.
  "(3) If:
  (a) such an application is made; and
  (b) the provisional certificate is produced to the Board; and
  (c) the Board is satisfied that it is appropriate to amend
the certificate having regard to the criteria set out in the
guidelines formulated under subsection 39EB(1);
the Board may amend the certificate accordingly and return the
amended certificate to the company.".
  4. Section 39F:
Insert "Australian" before "research" (wherever occurring).
  5. After section 39L:
Insert:
Certificate as