INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986

This compilation was prepared on 26 March 2012
taking into account amendments up to Act No. 93 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

Part I--Preliminary 1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement ................................................................................... 1

3............ Object of Act ....................................................................................... 1

4............ Interpretation ....................................................................................... 1

5............ Extension of Act to external Territories ............................................... 4

Part II--Administration 5

6............ Establishment of Innovation Australia ................................................ 5

7............ Functions of Board ............................................................................. 5

8............ Powers of Board ................................................................................. 6

9............ Constitution of Board .......................................................................... 6

10.......... Period of appointment of members ..................................................... 6

11.......... Duties of Chairperson ......................................................................... 7

12.......... Remuneration and allowances ............................................................. 7

13.......... Leave of absence ................................................................................. 7

14.......... Resignation ......................................................................................... 8

15.......... Termination of appointment ................................................................ 8

16.......... Disclosure of interests by members of Board ..................................... 8

17.......... Acting appointments ........................................................................... 9

18.......... Meetings of Board ............................................................................ 10

18A....... Minister may give directions concerning the provision of technical assessments 10

19.......... Additional functions of Board ........................................................... 11

19A....... General provisions concerning direction powers under sections 18A and 19 11

19B....... Minister may require provision of advice .......................................... 11

20.......... Directions for policies and practices of Board ................................... 12

20A....... Minister may give advice to Board or committee .............................. 13

21.......... Delegation by Board ......................................................................... 13

22.......... Committees ....................................................................................... 14

22A....... Delegation by committee ................................................................... 15

23.......... Directions of Board to committees .................................................... 16

24.......... Disclosure of interests by members of committees ........................... 17

25.......... Staff, consultants etc. ........................................................................ 17

Part III--Functions relating to the R&D tax offset 18

Division 1--Introduction 18

26.......... Objects .............................................................................................. 18

26A....... Simplified outline .............................................................................. 18

Division 2--Registering for the R&D tax offset 20

Subdivision A--Introduction 20

27.......... Simplified outline .............................................................................. 20

Subdivision B--Registering R&D entities for R&D activities 20

27A....... Registering R&D entities for R&D activities .................................... 20

27B....... Findings about applications for registration ...................................... 21

27C....... Notice of decision about registration ................................................. 22

Subdivision C--Applying to register R&D activities 23

27D....... Applying to register R&D activities .................................................. 23

27E........ Board may request further information ............................................. 23

Subdivision D--Examining registrations 24

27F........ Examining a registration .................................................................... 24

27G....... Applying for findings ....................................................................... 24

27H....... Board may request information during an examination ..................... 25

27J........ Findings about a registration ............................................................. 25

27K....... Notice of findings or of decisions refusing to make findings ............ 26

27L........ Automatic variations so registration is consistent with findings ........ 27

27M...... Varying registrations on application .................................................. 28

27N....... Revoking registrations ...................................................................... 28

Division 3--Other findings 30

Subdivision A--Introduction 30

28.......... Simplified outline .............................................................................. 30

Subdivision B--Advance findings about the nature of activities 30

28A....... Advance findings about the nature of activities ................................. 30

28B....... Applications made on behalf of R&D entities ................................... 32

Subdivision C--Findings about activities to be conducted outside Australia 32

28C....... Findings about activities to be conducted outside Australia .............. 32

28D....... Conditions for a finding that an overseas activity cannot be conducted in Australia etc. 33

Subdivision D--Findings about whether technology is core technology 34

28E........ Findings about whether technology is core technology ..................... 34

Subdivision E--Matters relevant to findings under this Division 36

28F........ Notice of decision about findings ...................................................... 36

28G....... Applying for findings ....................................................................... 36

28H....... Board may request further information ............................................. 37

Division 4--Research service providers 38

Subdivision A--Introduction 38

29.......... Simplified outline .............................................................................. 38

Subdivision B--Registering research service providers 38

29A....... Registering research service providers .............................................. 38

Subdivision C--Applying for registration 39

29B....... Applying for registration ................................................................... 39

29C....... Board may request further information about an application ............. 39

29D....... Board may need to make inquiries about an application .................... 39

Subdivision D--Varying or revoking registrations 40

29E........ Duration of registrations ................................................................... 40

29F........ Varying registrations--on application ............................................... 41

29G....... Varying registrations--otherwise than on application ....................... 41

29H....... Revoking registrations ...................................................................... 41

Subdivision E--Register of research service providers 42

29J........ Register of research service providers ............................................... 42

Division 5--Review 43

30.......... Simplified outline .............................................................................. 43

30A....... Reviewable decisions ......................................................................... 43

30B....... Notice of reviewable decision and internal review rights .................. 45

30C....... Applications for internal review of reviewable decisions .................. 45

30D....... Internal review of reviewable decisions ............................................ 46

30E........ External review by AAT of internal review decisions ....................... 47

Division 6--Consolidated groups and MEC groups 49

31.......... Registrations and findings not effective for subsidiary members for group R&D activities 49

31A....... What happens to findings if R&D entity joins a group ..................... 49

31B....... What happens to findings if R&D entity leaves a group ................... 50

Division 7--Other matters 51

32.......... Approved forms ................................................................................ 51

32A....... Decision-making principles .............................................................. 51

32B....... General rules about findings under this Part ..................................... 51

32C....... Alternative constitutional basis .......................................................... 52

Part V--Miscellaneous 53

44.......... Offences ............................................................................................ 53

45.......... Time for prosecutions ....................................................................... 53

46.......... Annual report .................................................................................... 53

47.......... Confidentiality ................................................................................... 56

48.......... Regulations ....................................................................................... 57

48A....... Fees for making applications under Part III ...................................... 58

Part VI--Amendments of Industrial Research and Development Incentives Act 1976 59

Sections 49-53 ................................................................................................. 59

Notes 61

Notes to the Industry Research and Development Act 1986

Note 1

The Industry Research and Development Act 1986 as shown in this compilation comprises Act No. 89, 1986 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

All relevant information pertaining to application, saving or transitional provisions prior to 19 December 1996 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Industry Research and Development Act 1986	89, 1986	25 June 1986	1 July 1986
Research and Development Legislation Amendment Act 1988	59, 1988	15 June 1988	1 July 1988	S. 18
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	S. 31: 19 Jan 1989 Part 4 (ss. 35-37): 25 Jan 1989 Remainder: Royal Assent	--
Taxation Laws Amendment Act 1990	35, 1990	7 June 1990	7 June 1990	S. 45
Industry, Technology and Commerce Legislation Amendment Act 1991	66, 1991	15 June 1991	15 June 1991	Ss. 2(2)-(4) and 20
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	Ss. 91-112: Royal Assent	Ss. 106 and 108
Industry, Technology and Regional Development Legislation Amendment Act 1994	58, 1994	9 Apr 1994	29 June 1994 (see Gazette 1994, No. S211)	--
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22-85): 13 Oct 1994 Remainder: Royal Assent	Sch. 4 (items 1, 8)
Industry Research and Development Amendment Act 1995	84, 1995	1 July 1995	S. 3 (items 3, 4, 10, 11): 1 July 1988 S. 3 (items 5, 6, 12, 13): 24 Dec 1992 S. 3 (items 7, 8): 19 Dec 1994 Remainder: Royal Assent	Ss. 4 and 5
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 4 (item 94): Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1996	78, 1996	19 Dec 1996	Schedule 4 (items 58-75): Royal Assent	Sch. 4 (item 69) [see Table A]
Industry Research and Development Amendment Act 1996	82, 1996	19 Dec 1996	Schedule 1 (items 1-3): 19 Dec 1994 (a) Schedule 1 (items 13, 14): 6 Dec 1995 (a) Schedule 1 (items 21-23): 15 June 1991 (a) Remainder: Royal Assent	--
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 6 (Part 6): (b)	--
Tax Law Improvement Act (No. 1) 1998	46, 1998	22 June 1998	Schedule 2 (items 548, 549): (c)	Sch. 2 (item 549): [see Table A]
Industry Research and Development Amendment Act 1999	15, 1999	9 Apr 1999	9 Apr 1999	Ss. 4 and 5 [see Table A]
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 544, 545): 5 Dec 1999 (see s. 2(1) and Gazette 1999, No. S584)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7, 9-11, 32): Royal Assent Remainder: 24 May 2001	Sch. 2 (items 418, 419) [see Table A]
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (item 276): 15 July 2001 (see s. 2(1) and Gazette 2001, No. S285)	Ss. 4-14 [see Note 1]
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001	1 Oct 2001	Schedule 1 (items 2-2B, 7): Royal Assent Schedule 2 (items 45-50): 29 Jan 2001 (d) Schedule 2 (items 85-91): (d)	Sch. 1 (item 2B) and Sch. 2 (item 51) [see Table A] S. 2(3) (am. by 57, 2002, Sch. 12 [item 63])
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 63): (e)	--
Industry Research and Development Amendment Act 2004	15, 2004	11 Mar 2004	Schedule 1: 11 Sept 2004 Remainder: Royal Assent	Sch. 1 (items 25, 28) [see Table A]
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	Schedule 11 (items 49-78): Royal Assent Schedule 12 (items 1-52, 279-287): 27 Sept 2007 (see F2007L03842)	Sch. 11 (item 78) and Sch. 12 (items 279-287) [see Table A]
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Schedule 1 (item 34): Royal Assent	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 7 (item 75): 19 Apr 2011	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 708-710) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11) [see Table A]
Tax Laws Amendment (Research and Development) Act 2011	93, 2011	8 Sept 2011	Schedule 2 and Schedule 4 (items 1-6, 16-18): Royal Assent	Sch. 4 (items 1-6, 16-18) [see Table A]

Commencement information
61. Schedule 12, item 63	Immediately after section 2 of the Taxation Laws Amendment (Research and Development) Act 2001 commenced	1 October 2001

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Title ....................................	am. No. 59, 1988
Part I
S. 3......................................	am. No. 59, 1988; No. 15, 2004; No. 164, 2007; No. 93, 2011
S. 4......................................	am. No. 66, 1991; No. 224, 1992; No. 78, 1996; No. 15, 2004; No. 164, 2007; No. 93, 2011
Part II
S. 6......................................	rs. No. 164, 2007
S. 7......................................	am. No. 66, 1991; No. 224, 1992; No. 15, 2004; No. 164, 2007; No. 93, 2011
S. 9......................................	am. No. 59, 1988; No. 146, 1999
S. 10....................................	am. No. 15, 1999
S. 11....................................	am. No. 224, 1992; No. 164, 2007; No. 93, 2011
S. 12....................................	am. No. 43, 1996
S. 16....................................	am. No. 164, 2007
S. 17....................................	am. No. 164, 2007; No. 46, 2011
Notes to s. 17(1)-(3).........	ad. No. 46, 2011
S. 18....................................	am. No. 164, 2007
S. 18A.................................	ad. No. 15, 2004
S. 19....................................	am. No. 15, 2004; No. 164, 2007
S. 19A.................................	ad. No. 15, 2004
S. 19B.................................	ad. No. 164, 2007
Heading to s. 20................	am. No. 78, 1996
S. 20....................................	am. No. 66, 1991; No. 224, 1992; No. 78, 1996; No. 164, 2007
S. 20A.................................	ad. No. 78, 1996
S. 21....................................	am. No. 59, 1988; No. 224, 1992; No. 164, 2007
S. 22....................................	am. No. 59, 1988; No. 224, 1992 ; No. 15, 1999; No. 164, 2007; No. 93, 2011
S. 22A.................................	ad. No. 59, 1988
	am. No. 224, 1992; No. 164, 2007; No. 46, 2011
Heading to s. 25................	rs. No. 15, 1999
S. 25....................................	am. Nos. 15 and 146, 1999
Part III
Part III.................................	rep. No. 15, 2004
	ad. No. 93, 2011
Division 1
S. 26....................................	rep. No. 15, 2004
	ad. No. 93, 2011
S. 26A.................................	ad. No. 93, 2011
Division 2
Subdivision A
S. 27....................................	am. No. 59, 1988
	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
Ss. 27A-27C.......................	ad. No. 93, 2011
Subdivision C
Ss. 27D, 27E.......................	ad. No. 93, 2011
Subdivision D
Ss. 27F-27H.......................	ad. No. 93, 2011
Ss. 27J-27N.......................	ad. No. 93, 2011
Division 3
Subdivision A
S. 28....................................	am. No. 66, 1991; No. 58, 1994; No. 84, 1995
	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
Ss. 28A, 28B.......................	ad. No. 93, 2011
Subdivision C
Ss. 28C, 28D......................	ad. No. 93, 2011
Subdivision D
S. 28E.................................	ad. No. 93, 2011
Subdivision E
Ss. 28F-28H.......................	ad. No. 93, 2011
Div. 3A of Part III................	ad. No. 66, 1991
	rep. No. 15, 2004
Division 4
Subdivision A
S. 29....................................	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
S. 29A.................................	ad. No. 93, 2011
Subdivision C
Ss. 29B-29D.......................	ad. No. 93, 2011
Subdivision D
Ss. 29E-29H.......................	ad. No. 93, 2011
Subdivision E
S. 29J..................................	ad. No. 93, 2011
Division 5
S. 30....................................	rep. No. 15, 2004
	ad. No. 93, 2011
Ss. 30A-30E.......................	ad. No. 93, 2011
Division 6
S. 31 ...................................	am. No. 66, 1991; No. 58, 1994; No. 84, 1995
	rep. No. 15, 2004
	ad. No. 93, 2011
Ss. 31A, 31B.......................	ad. No. 93, 2011
Division 7
S. 32....................................	rep. No. 15, 2004
	ad. No. 93, 2011
Ss. 32A-32C.......................	ad. No. 93, 2011
Ss. 33, 34............................	rep. No. 15, 2004
S. 34A.................................	ad. No. 66, 1991
	am. No. 78, 1996
	rep. No. 15, 2004
S. 34B.................................	ad. No. 66, 1991
	rep. No. 15, 2004
Ss. 35-37............................	rep. No. 15, 2004
S. 38....................................	am. No. 66, 1991
	rep. No. 15, 2004
S. 39....................................	rep. No. 15, 2004
Part IIIA...............................	ad. No. 59, 1988
	rep. No. 93, 2011
S. 39AA...............................	ad. No. 170, 2001
	am. No. 164, 2007
	rep. No. 93, 2011
S. 39A.................................	ad. No. 59, 1988
	am. No. 224, 1992
	rep. No. 93, 2011
S. 39B.................................	ad. No. 59, 1988
	am. No. 15, 1999; No. 55, 2001
	rep. No. 93, 2011
S. 39C.................................	ad. No. 59, 1988
	rep. No. 93, 2011
S. 39D.................................	ad. No. 59, 1988
	rs. No. 164, 2007
	rep. No. 93, 2011
S. 39E.................................	ad. No. 59, 1988
	am. No. 181, 1994; No. 84, 1995
	rep. No. 93, 2011
S. 39EA...............................	ad. No. 224, 1992
	am. No. 84, 1995
	rep. No. 93, 2011
S. 39EB...............................	ad. No. 181, 1994
	am. No. 84, 1995; No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39EC...............................	ad. No. 181, 1994
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39ED...............................	ad. No. 181, 1994
	am. No. 82, 1996; No. 15, 1999
	rep. No. 93, 2011
S. 39EE...............................	ad. No. 181, 1994
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39EF...............................	ad. No. 15, 1999
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39F.................................	ad. No. 59, 1988
	am. No. 66, 1991; No. 181, 1994; No. 84, 1995; No. 164, 2007
	rep. No. 93, 2011
S. 39FA...............................	ad. No. 15, 1999
	rep. No. 93, 2011
S. 39G.................................	ad. No. 59, 1988
	rep. No. 93, 2011
Note to s. 39G(6)...............	ad. No. 15, 1999
	rep. No. 93, 2011
S. 39H.................................	ad. No. 59, 1988
	rep. No. 93, 2011
S. 39HA...............................	ad. No. 224, 1992
	rep. No. 93, 2011
S. 39HB...............................	ad. No. 224, 1992
	am. No. 84, 1995; No. 46, 1998
	rep. No. 93, 2011
S. 39HC..............................	ad. No. 224, 1992
	rep. No. 93, 2011
S. 39HD..............................	ad. No. 224, 1992
	am. No. 41, 1998
	rep. No. 93, 2011
Ss. 39HE, 39HF..................	ad. No. 224, 1992
	rep. No. 93, 2011
Ss. 39HG, 39HH.................	ad. No. 82, 1996
	am. No. 164, 2007
	rep. No. 93, 2011
Note to s. 39HH.................	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39HI................................	ad. No. 82, 1996
	rep. No. 93, 2011
S. 39J..................................	ad. No. 59, 1988
	am. No. 82, 1996; No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
Ss. 39JA-39JC...................	ad. No. 82, 1996
	rep. No. 93, 2011
S. 39JD...............................	ad. No. 82, 1996
	am. No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
Note to s. 39JD(1)............. Renumbered Note 1.......	ad. No. 15, 1999 No. 164, 2007
Note 1 to s. 39JD(1)..........	rep. No. 93, 2011
Note 2 to s. 39JD(1)..........	ad. No. 164, 2007
	rep. No. 93, 2011
Heading to s. 39JE............	am. No. 15, 1999
	rep. No. 93, 2011
S. 39JE...............................	ad. No. 82, 1996
	am. No. 15, 1999
	rep. No. 93, 2011
S. 39JF...............................	ad. No. 15, 1999
	rep. No. 93, 2011
S. 39K.................................	ad. No. 59, 1988
	am. No. 82, 1996; No. 164, 2007
	rep. No. 93, 2011
S. 39KA...............................	ad. No. 170, 2001
	rep. No. 93, 2011
S. 39L..................................	ad. No. 59, 1988
	am. No. 167, 1989; No. 66, 1991; No. 164, 2007
	rep. No. 93, 2011
Ss. 39LAAA, 39LAAB..........	ad. No. 164, 2007
	rep. No. 93, 2011
S. 39LAA.............................	ad. No. 181, 1994
	rep. No. 93, 2011
S. 39LA...............................	ad. No. 35, 1990
	am. No. 66, 1991
	rep. No. 93, 2011
S. 39M.................................	ad. No. 59, 1988
	am. No. 15, 1999; No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39MA..............................	ad. No. 224, 1992
	rep. No. 93, 2011
S. 39N.................................	ad. No. 59, 1988
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
S. 39P.................................	ad. No. 59, 1988
	am. No. 35, 1990; No. 66, 1991; No. 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996
	rep. No. 93, 2011
Ss. 39PA, 39PB..................	ad. No. 78, 1996
	rep. No. 93, 2011
Ss. 39Q, 39R......................	ad. No. 59, 1988
	am. No. 66, 1991
	rep. No. 93, 2011
S. 39S.................................	ad. No. 66, 1991
	am. No. 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996; No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
Note to s. 39S(1)................	ad. No. 15, 1999
	rep. No. 93, 2011
S. 39T.................................	ad. No. 66, 1991
	am. No. 224, 1992; No. 78, 1996
	rep. No. 93, 2011
S. 39U.................................	ad. No. 66, 1991
	am. No. 224, 1992
	rep. No. 93, 2011
S. 39V.................................	ad. No. 66, 1991
	rep. No. 93, 2011
Part IV.................................	rep. No. 15, 2004
Ss. 40, 41............................	rep. No. 15, 2004
S. 42....................................	am. No. 66, 1991; No. 78, 1996
	rep. No. 15, 2004
S. 43....................................	rep. No. 15, 2004
Part V
S. 44....................................	am. No. 137, 2000; No. 15, 2004
S. 46....................................	am. No. 66, 1991; No. 78, 1996; No. 170, 2001; No. 15, 2004; No. 164, 2007; No. 93, 2011
S. 47....................................	am. No. 59, 1988; No. 15, 1999; No. 164, 2007; No. 8, 2010; Nos. 5 and 93, 2011
S. 48A.................................	ad. No. 82, 1996
	rs. No. 93, 2011

Table A

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 3) 1996 (No. 78, 1996)

Schedule 4

Part 2--Amendment of the Industry Research and Development Act 1986

69 Transitional

(1) Subject to subitem (2), if, at or after 5 pm, by legal time in the Australian Capital Territory, on 23 July 1996 and before the commencement of section 39PA of the Industry Research and Development Act 1986, the Industry Research and Development Board registered companies jointly, the registration is taken not to have been effected.

(2) Subitem (1) does not apply to a registration if the Board would not, because of subsection 39PA(2), (3) or (4) of the Industry Research and Development Act 1986, be prohibited from effecting the registration after the commencement of section 39PA of that Act.

Tax Law Improvement Act (No. 1) 1998 (No. 46, 1998)

Schedule 2

Part 4--Consequential amendment of other Acts

549 Application

Section 4 of this Act does not apply to the amendment made by item 548.

Industry Research and Development Amendment Act 1999 (No. 15, 1999)

4 Treatment of certain applications lodged with the Australian Taxation Office

(1) This section applies only to applications made under section 39J of the Industry Research and Development Act 1986 by the following companies:

(a) Aussie Diamond Products Pty. Limited (ACN 051 488 656);

(b) Creative Objects Pty. Ltd. (ACN 065 617 781);

(d) Futureweld Pty. Ltd. (ACN 053 762 744);

(e) Learning Curve Pty. Limited (ACN 008 658 624);

(f) NSJA Investments Pty Limited (ACN 007 288 637) (previously known as Strategos Pty. Ltd.).

(2) If, before the commencement of this section:

(a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and

(b) the application was received by the Board after the end of the period for making the application; and

(c) the company was refused registration under section 39J merely because the application was not made within the period for making the application;

the Board must take the application to have been made within the period for making the application and reconsider the application for registration under section 39J as soon as possible after the commencement of this section.

(3) If, before the commencement of this section:

(a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and

(b) the application was received by the Board after the end of the period for making the application; and

the validity of the registration is not affected, and is taken never to have been affected, by the fact that the application was not made within the period for making the application.

(4) If, before the commencement of this section:

(a) an application was lodged with the Australian Taxation Office before the end of the period for making the application; and

(b) the application was received by the Board after the end of the period for making the application; and

the Board must take the application to have been made within the period for making the application and consider the application for registration under section 39J as soon as possible after the commencement of this section.

(5) In this section:

application includes a copy of an application.

Board means the Industry Research and Development Board.

5 Effect of amendments relating to members of the Industry Research and Development Board and its committees

The amendments made by items 1, 2, 3, 4 and 5 of Schedule 1 do not affect the validity of, or the period of, an appointment of a person as a member of the Industry Research and Development Board, or as a member of a committee of that Board, that was in force immediately before the commencement of this section.

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)

Schedule 2

418 Transitional--pre-commencement offences

(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:

(a) an offence committed before the commencement of this item; or

(b) proceedings for an offence alleged to have been committed before the commencement of this item; or

as if the amendment or repeal had not been made.

(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.

419 Transitional--pre-commencement notices

If:

(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and

(b) any or all of those other provisions are repealed by this Schedule; and

the amendment of the first-mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.

Taxation Laws Amendment (Research and Development) Act 2001
(No. 170, 2001)

Schedule 1

2B Application

The amendment made by this Part applies to reports in relation to the financial year commencing on 1 July 2001 and all later financial years.

Industry Research and Development Amendment Act 2004 (No. 15, 2004)

Schedule 1

25 Saving provision

Despite the repeal of subsection 19(2) of the Industry Research and Development Act 1986, that subsection continues to apply in relation to:

(a) any direction given by the Minister under that section before the date of commencement of Schedule 1 to this Act; and

(b) any revocation of such a direction made on or after that date;

as if the subsection had not been repealed.

28 Transitional provisions

(1) Despite the amendments of the Industry Research and Development Act 1986 made by this Act:

(a) Ministerial directions in force immediately before the commencing day under section 19 of that Act in relation to a program of funding for research and development are taken to continue in force on and after that day for the purpose of facilitating the transitional arrangements set out in subitems (3) to (6); but

(b) a person or body may not make an application after that day in respect of a research and development proposal under such a program.

(2) Nothing in subitem (1) implies that:

(a) the Minister may not give directions, on or after the commencing day, under section 18A of the Industry Research and Development Act 1986, in relation to a program of funding for research and development that is substantially similar to the program for which directions had been given under section 19 of that Act; or

(b) a person or body may not make an application after that day in respect of a research and development proposal under such a substantially similar program.

(3) If:

(a) before the commencing day, a person or body has made an application under the Industry Research and Development Act 1986 for the expenditure of Commonwealth money in respect of a research and development proposal; and

(b) that proposal is a proposal for research and development to be funded under a program to which Ministerial directions in force immediately before that day under section 19 of that Act apply;

then:

(c) that application may be considered and dealt with by the Industry Research and Development Board on and after that day, and

(d) any agreement in relation to the provision of Commonwealth money for that proposal may be entered into by or on behalf of the Board on and after that day;

as if the amendments made by this Schedule had not been made.

(4) If:

(a) before the commencing day, the Board had entered into:

(i) an agreement under section 33 of the Industry Research and Development Act 1986 as in force at that time; or

(ii) an agreement under the Industry Research and Development Act 1986 in relation to a research and development program to which Ministerial directions in force immediately before that day under section 19 of the Industry Research and Development Act 1986 apply; and

(b) immediately before the commencing day, any obligation under that agreement is still required to be met;

that agreement continues in force, according to its terms, on and after that day, as if the amendments made by this Schedule had not been made.

(5) The Industry Research and Development Board may from time to time, on or after the commencing day, for the purpose of determining whether obligations required to be met under an agreement referred to in subitem (3) or (4) are in fact being met, exercise any powers that had been conferred on the Board by or under the Industry Research and Development Act 1986 or by the agreement as if the amendments made by this Schedule had not been made.

(6) Despite the amendments of the Industry Research and Development Act 1986 made by this Schedule, a prosecution may be instituted, on or after the commencing day, in respect of an offence concerning:

(a) an application made before that day for:

(i) the expenditure of Commonwealth money under a program to which Ministerial directions in force immediately before that day under section 19 of that Act apply; or

(ii) an advance in respect of money that may be paid under such a program; or

(b) if any agreement is entered into before, on or after that day in relation to such an application--any act or omission, or the provision of or failure to provide any information, in relation to the research and development to which the agreement relates;

as if those amendments had not been made.

(7) In this item:

commencing day means the date of commencement of Schedule 1 to this Act.

Tax Laws Amendment (2007 Measures No. 5) Act 2007 (No. 164, 2007)

Schedule 11

78 Application

(1) The amendments made by this Schedule apply in relation to:

(a) assessments for years of income starting after 30 June 2007; and

(b) registrations under section 39J of the Industry Research and Development Act 1986 for those years of income.

(2) A term that is used in this item and has a meaning given by the Income Tax Assessment Act 1936 has the same meaning in this item.

Schedule 12

279 Interpretation

In this Part:

new Board means Innovation Australia, established by section 6 of the Industry Research and Development Act 1986 (as amended by this Schedule).

former Board means:

(a) the Industry Research and Development Board that was established by the Industry Research and Development Act 1986 (as in force before the commencement of this item); or

(b) the Venture Capital Registration Board that was established by the Pooled Development Funds Act 1992 (as in force before the commencement of this item).

280 Things done to a former Board before commencement

(1) Any thing done to a former Board before the commencement of this item is taken, on and after that commencement, to have been done to the new Board.

(2) Without limiting subitem (1), examples of things done to a former Board include, but are not limited to, the following:

(a) the making of applications or requests to the former Board;

(b) the making of agreements with the former Board;

(d) the giving of directions by the Minister to the former Board.

281 Things done to the Chairperson or acting Chairperson of a former Board before commencement

(1) Any thing done to the Chairperson, or acting Chairperson, of a former Board before the commencement of this item is taken, on and after that commencement, to have been done to the Chairperson of the new Board.

(2) Without limiting subitem (1), examples of things done to the Chairperson of a former Board include, but are not limited to, the giving of notices or advice to the Chairperson.

282 Things done by a former Board before commencement

(1) Any thing done by a former Board before the commencement of this item is taken, on and after that commencement, to have been done by the new Board.

(2) Without limiting subitem (1), examples of things done by a former Board include, but are not limited to, the following:

(a) the making of determinations or decisions by the former Board;

(b) the granting or revoking of registrations, approvals, certificates or other things by the former Board;

(d) the giving of directions by the former Board;

(e) the making of guidelines by the former Board;

(f) the formulation of criteria by the former Board;

(g) the approval of forms by the former Board;

(h) the making of requirements by the former Board;

(i) the making of agreements by the former Board;

(j) the giving of notices, documents or other things by the former Board.

(3) Without limiting subitem (1), if, after the commencement of this item, the new Board is required under section 46 of the Industry Research and Development Act 1986 (as amended by this Schedule) to give a report in relation to a financial year that commenced before the commencement of this item, then the new Board must include in the report any matter that, had the amendments made by this Schedule not been made, a former Board would have been required to include in a report for that year under:

(a) section 46 of the Industry Research and Development Act 1986 (as in force before the commencement of this item); or

(b) section 75 of the Pooled Development Funds Act 1992 (as in force before the commencement of this item); or

283 Things done by the Chairperson or acting Chairperson of a former Board before commencement

(1) Any thing done by the Chairperson, or acting Chairperson, of a former Board before the commencement of this item is taken, on and after that commencement, to have been done by the Chairperson of the new Board.

(2) Without limiting subitem (1), examples of things done by the Chairperson of a former Board include, but are not limited to, the following:

(a) the making of inquiries or reports by the Chairperson;

(b) a determination, by the Chairperson, of the form of records;

284 Things done by a member or acting member of a former Board before commencement

(1) Any thing done by a member, or acting member, of a former Board before the commencement of this item is taken, on and after that commencement, to have been done by a member of the new Board.

(2) Without limiting subitem (1), examples of things done by a member of a former Board include, but are not limited to, the signing of a certificate by the member.

285 Things done by a person authorised by a former Board before commencement

(1) Any thing done by a person authorised by a former Board before the commencement of this item is taken, on and after that commencement, to have been done by a person authorised by the new Board.

(2) Without limiting subitem (1), examples of things done by a person authorised by a former Board include, but are not limited to, the signing of a certificate by the person.

286 References to a former Board in instruments etc.

A reference to a former Board in the following:

(a) a legislative instrument;

(b) guidelines made or criteria formulated under the Industry Research and Development Act 1986 or the Venture Capital Act 2002;

(c) certificates, notices or other documents given to or by the former Board under the Industry Research and Development Act 1986, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002;

(d) directions given by the Minister to the former Board under the Industry Research and Development Act 1986 or the Pooled Development Funds Act 1992;

(e) forms approved by the former Board under the Industry Research and Development Act 1986;

(f) agreements made with the former Board under the Industry Research and Development Act 1986;

is taken, after the commencement of this item, to be a reference to the new Board.

287 Committees

An appointment of a member of a committee under section 22 of the Industry Research and Development Act 1986 that is in force immediately before the commencement of this item is taken, on that commencement, to be revoked.

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10 Saving--appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11 Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

Tax Laws Amendment (Research and Development) Act 2011
(No. 93, 2011)

Schedule 4

1 Application of repeals and amendments

(1) The repeals and amendments made by this Act apply:

(a) so far as they affect assessments--to assessments for income years commencing on or after 1 July 2011; and

(b) so far as they relate to income years but do not affect assessments--to income years commencing on or after 1 July 2011; and

(c) otherwise--to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011.

Note: For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1 July 2011 for the purposes of paragraph 355-415(1)(b) of the Income Tax Assessment Act 1997.

(2) However, each of the following applies in relation to the 2011-12 financial year and all later financial years:

(a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2);

(b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986;

2 Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

3 Making and amending assessments, and doing other things etc., in relation to past matters

(1) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Note: Examples of things covered by this subitem are as follows:

(a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011;

(b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011;

(c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.

(2) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs:

(a) that exists after the repeal or amendment applies; and

(b) that relates to:

(i) an act done or omitted to be done; or

(ii) a state of affairs existing; or

(iii) a period ending;

before the repeal or amendment applies.

Note: Examples of things covered by this subitem are as follows:

(a) an amount may be included in an eligible company's assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011;

(b) an eligible company's deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.

(3) To avoid doubt, this item extends to the repeal of subsection 286-75(3), and paragraph 286-80(2)(b), in Schedule 1 to the Taxation Administration Act 1953. In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286-75(3) in that Schedule:

(a) has not begun; or

(b) has begun but not ended;

when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period.

4 Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

5 Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

6 Schedule does not limit operation of the Acts Interpretation Act 1901

This Schedule does not limit the operation of the Acts Interpretation Act 1901.

16 R&D activities registered under the old law

A reference in each of the following provisions of the Industry Research and Development Act 1986 (as amended by this Act) to a registration under section 27A of that Act includes a reference to a registration under former section 39J of that Act:

(a) subparagraph 27A(3)(b)(i);

(b) subparagraph 27B(1)(c)(ii);

(d) paragraph 28A(1)(b);

(e) paragraph 28D(2)(b).

Note: For each of these provisions, the R&D activity registered under former section 39J will need to be a core R&D activity within the meaning of the amendments made by this Act.

17 Australian research agencies registered under the old law

(1) This item applies to an entity registered, immediately before the commencement of this item, under section 39F of the Industry Research and Development Act 1986 as an Australian research agency in respect of one or more classes (the research classes) of Australian research and development activities.

(2) The entity is taken, immediately after the commencement of this item, to be registered under section 29A of that Act as a research service provider qualified to provide services in research fields corresponding to those research classes.

18 Regulations

(1) The Governor-General may make regulations prescribing matters:

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) The Governor-General may make regulations dealing with matters of a transitional, savings or application nature relating to the repeals and amendments made by this Act.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
61. Schedule 12, item 63	Immediately after section 2 of the Taxation Laws Amendment (Research and Development) Act 2001 commenced	1 October 2001

Commonwealth Consolidated Acts

INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986 - NOTES