s 355-200
In forceRegistration for activities before 2011‑12 income year
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 355Research and Development
Subdivision 355-DRegistration for activities before 2011‑12 income year
355-200 Registration for activities before 2011‑12 income year
A reference in each of the following provisions of the Income Tax Assessment Act 1997 to a registration under section 27A of the Industry Research and Development Act 1986 includes a reference to a registration under former section 39J of that Act:
(a)
paragraph 43‑35(a);
(b)
subparagraph 355‑205(1)(a)(i);
(c)
subparagraph 355‑215(b)(ii);
(d)
subparagraph 355‑220(1)(b)(ii);
(e)
subparagraph 355‑480(1)(a)(i);
(f)
paragraph 355‑580(1)(b).
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