27DApplying to register R&D activities

#### 27D Applying to register R&D activities An application to register activities under section 27A for an income year must be: (a) in the approved form; and (b) accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section; and (c) made within: (i) 10 months after the end of the income year; or (ii) a further period allowed by the Board in accordance with the decision‑making principles. > Note 1: A refusal to allow a further period is reviewable (see Division 5). > Note 2: Section 32 deals with approved forms. > Note 3: Section 32A deals with the decision‑making principles.