Part 3Information, record-keeping, and returns
Returns: Returns, etc
33GResearch and development tax credits: extension of time if approval corrected
An extension of time is available for a person to file a supplementary return under section 33E if—
- the person applies to the Commissioner under section 68CB(3C) or 68CC(4C); and
- the Commissioner approves the person’s application.
The time for a person to file a supplementary return under subsection (1) is extended to the day that is 30 days after the Commissioner amends the approval.
Notes
- Section 33G: replaced (with effect on 1 April 2020), on , by section 166(3) (and see section 166(5) for application) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
- Section 33G: inserted (with effect on 1 April 2019), on , by section 166(2) (and see section 166(4) for application) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).


