(1) An R&D Corporation must, in respect of each financial year, prepare a list of persons whom the Corporation knows became, during the immediately preceding financial year or the 3 months after the end of the immediately preceding financial year, liable to pay a levy that is attached to the Corporation.
(2) The Corporation must complete its preparation of the list for the financial year:
(a) no sooner than the day on or before which applications from persons seeking to be entered on the list must be received by the Corporation, in accordance with the notice published under subsection 59(1), for the Corporation's annual general meeting in that financial year; and
(b) no later than 30 days after that day.
(3) The Corporation must not include in the list for the financial year persons whose applications to be entered on the list are received by the Corporation after the day referred to in paragraph (2)(a).
(4) The Corporation must not use such a list otherwise than for the purposes of this Division.
(5) In this section:
"person" includes a partnership and the trustee or trustees, from time to time, of a trust estate.