Document ID: chunk:federal_register_of_legislation:F2022L00434:body:0:p4
Version: federal_register_of_legislation:F2022L00434
Segment Type: other
Provision Reference: 
Character Range: 8144–10882

not apply to an application to register activities of an R&D entity under section 27A of the Act for an income year if:
          (a)     the entity has previously applied for registration, or for variation of the entity's registration, for corresponding activities for an earlier income year; and
          (b)    a decision on the previous application either has not been made or is subject to review under Division 5 of Part III of the Act.

3.3 Considering reason extension of time is required

         When considering whether to allow a thing to be given by an interested person within a further period under subsection 3.2(2), the Board must decide, based on information given to the Board by the interested person, if the need for the further period has arisen because of:
          (a)      an act or omission of the Board; or
          (b)      any other reason, including the following:
            (i)     an act or omission of the interested person;
            (ii)   an act or omission of another person;
            (iii) an event for which no one is responsible.

3.4 If there is an act or omission of the Board

        (1) For paragraph 3.3(a), if the need for the further period has arisen because of an act or omission of the Board, the Board must allow a further period that enables the interested person to be in the same position that the person would have been in if the act or omission had not occurred.
        (2) The further period mentioned in subsection (1) must be reasonable in the circumstances and may be a period other than a period requested by the interested person.
       Examples of acts or omissions of the Board
       1 Provision of incorrect information that is detrimental to the interests of the  interested person.
       2 Failure to correctly address correspondence to the interested person.

3.5 If there is some other reason an extension is required

        (1) For paragraph 3.3(b), if the need for the further period has arisen because of a reason other than an act or omission of the Board, the Board, in considering the further period to be allowed, must take into account:
          (a)      any delay by the interested person in requesting the further period and the reasons (if any) for that delay; and
          (b)      the amount of time that will pass between when the thing is due to be given (as specified in the relevant provision of the Act) and when the interested person proposes that it should be given.

        (2) The Board must be satisfied that any extension of time it allows is in proportion to the severity of the interested person's level of inability to give the thing at the time specified in the relevant provision of the Act.

        (3) For subsection