Industry Research and Development Act 1986

No. 89, 1986

Compilation No. 34

Compilation date: 21 February 2025

Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Industry Research and Development Act 1986 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I—Preliminary 1

1 Short title 1

2 Commencement 1

3 Object of Act 1

4 Interpretation 1

5 Application 4

Part II—Administration 5

6 Establishment of Industry Innovation and Science Australia 5

7 Functions of Board 5

8 Powers of Board 6

9 Constitution of Board 6

10 Period of appointment of members 7

11 Duties of Chairperson 7

12 Remuneration and allowances 8

13 Leave of absence 8

14 Resignation 8

15 Termination of appointment 8

16 Disclosure of interests by members of Board 9

17 Acting appointments 9

18 Meetings of Board 11

19 Minister may give directions to the 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 19

Division 1—Introduction 19

26 Objects 19

26A Simplified outline 19

Division 2—Registering for the R&D tax offset 21

Subdivision A—Introduction 21

27 Simplified outline 21

Subdivision B—Registering R&D entities for R&D activities 21

27A Registering R&D entities for R&D activities 21

27B Findings about applications for registration 22

27C Notice of decision about registration 23

Subdivision C—Applying to register R&D activities 24

27D Applying to register R&D activities 24

27E Board may request further information 24

Subdivision D—Examining registrations 25

27F Examining a registration 25

27G Applying for findings 26

27H Board may request information during an examination 26

27J Findings about a registration 27

27K Notice of findings or of decisions refusing to make findings 28

27L Automatic variations so registration is consistent with findings 29

27M Varying registrations on application 30

27N Revoking registrations 30

Division 3—Other findings 32

Subdivision A—Introduction 32

28 Simplified outline 32

Subdivision B—Advance findings about the nature of activities 33

28A Advance findings about the nature of activities 33

28B Applications made on behalf of R&D entities 34

Subdivision C—Findings about activities to be conducted outside Australia 35

28C Findings about activities to be conducted outside Australia 35

28D Conditions for a finding that an overseas activity cannot be conducted in Australia etc. 36

Subdivision D—Findings about whether technology is core technology 37

28E Findings about whether technology is core technology 37

Subdivision E—Matters relevant to findings under this Division 39

28F Notice of decision about findings 39

28G Applying for findings 39

28H Board may request further information 40

Division 4—Research service providers 42

Subdivision A—Introduction 42

29 Simplified outline 42

Subdivision B—Registering research service providers 42

29A Registering research service providers 42

Subdivision C—Applying for registration 43

29B Applying for registration 43

29C Board may request further information about an application 43

29D Board may need to make inquiries about an application 43

Subdivision D—Varying or revoking registrations 44

29E Duration of registrations 44

29F Varying registrations—on application 45

29G Varying registrations—otherwise than on application 45

29H Revoking registrations 46

Subdivision E—Register of research service providers 47

29J Register of research service providers 47

Division 5—Review 48

30 Simplified outline 48

30A Reviewable decisions 48

30B Notice of reviewable decision and internal review rights 50

30C Applications for internal review of reviewable decisions 51

30D Internal review of reviewable decisions 51

30E External review by Administrative Review Tribunal of internal review decisions 53

Division 6—Consolidated groups and MEC groups 54

31 Registrations and findings not effective for subsidiary members for group R&D activities 54

31A What happens to findings if R&D entity joins a group 54

31B What happens to findings if R&D entity leaves a group 55

Division 6A—Determinations about Board’s powers, functions and duties under this Part 56

31C Simplified outline 56

31D Board may make a determination about its powers, functions and duties 56

31E When Board must amend or revoke a determination 57

Division 7—Other matters 58

32 Approved forms 58

32A Decision-making principles 58

32B General rules about findings under this Part 59

32C Alternative constitutional basis 59

Part IV—Programs relating to industry, innovation, science and research 61

33 Industry, innovation, science and research programs 61

34 Arrangements relating to industry, innovation, science and research programs 62

35 Terms and conditions relating to industry, innovation, science and research program arrangements 62

36 Minister or accountable authority may delegate powers in relation to arrangements 63

37 Relationship of this Part with the Public Governance, Performance and Accountability Act 2013 64

38 Executive power of the Commonwealth 64

Part V—Miscellaneous 65

44 Offences 65

45 Time for prosecutions 65

46 Annual report 65

47 Confidentiality 65

48 Regulations 67

48A Fees for making applications 67

Endnotes 68

Endnote 1—About the endnotes 68

Endnote 2—Abbreviation key 70

Endnote 3—Legislation history 71

Endnote 4—Amendment history 76

An Act relating to industry, innovation, science and research, and for related purposes

I Preliminary

1 Short title

This Act may be cited as the Industry Research and Development Act 1986.

2 Commencement

This Act shall come into operation on 1 July 1986.

3 Object of Act

The object of this Act is to position Australia as a leading innovation nation by:

facilitating the provision of independent strategic advice about investment in industry, innovation, science and research; and

supporting and encouraging collaboration in the development and delivery of programs relating to industry, innovation, science and research; and

authorising spending on programs relating to industry, innovation, science and research; and

promoting the development, and improving the efficiency and international competitiveness, of Australian industry by encouraging R&D activities, innovation and science activities and venture capital activities.

4 Interpretation 1

In this Act, unless the contrary intention appears:

accountable authority has the meaning given by the Public Governance, Performance and Accountability Act 2013.

appointed member means the Chairperson, the Deputy Chairperson or a member referred to in paragraph 9(1)(c).

approved form has the meaning given by section 32.

Australia has the same meaning as in the Income Tax Assessment Act 1997.

Board means Industry Innovation and Science Australia, established by section 6.

Chairperson means the Chairperson of the Board.

Commissioner has the same meaning as in the Income Tax Assessment Act 1997.

committee means a committee appointed under section 22.

consolidated group has the same meaning as in the Income Tax Assessment Act 1997.

constitutional corporation has the same meaning as in the Income Tax Assessment Act 1997.

core R&D activities has the same meaning as in the Income Tax Assessment Act 1997.

core technology has the meaning given by subsection 28E(2).

decision-making principles has the meaning given by section 32A.

Deputy Chairperson means the Deputy Chairperson of the Board.

entity has the same meaning as in the Income Tax Assessment Act 1997.

head company has the same meaning as in the Income Tax Assessment Act 1997.

income year has the same meaning as in the Income Tax Assessment Act 1997.

internal review decision has the meaning given by section 30D.

MEC group has the same meaning as in the Income Tax Assessment Act 1997.

member means the Chairperson, the Deputy Chairperson or another member of the Board.

non-corporate Commonwealth entity has the meaning given by the Public Governance, Performance and Accountability Act 2013.

official has the meaning given by the Public Governance, Performance and Accountability Act 2013.

PDF has the same meaning as in the Pooled Development Funds Act 1992.

R&D activities has the same meaning as in the Income Tax Assessment Act 1997.

R&D entity has the same meaning as in the Income Tax Assessment Act 1997.

research field means a research field specified in regulations made for the purposes of this definition.

research service provider means an entity registered under section 29A.

reviewable decision has the meaning given by section 30A.

significant scientific link has the meaning given by subsection 28D(3).

subsidiary member has the same meaning as in the Income Tax Assessment Act 1997.

supporting R&D activities has the same meaning as in the Income Tax Assessment Act 1997.

(8) For the purposes of this Act, the Pooled Development Funds Act 1992, the Venture Capital Act 2002 and any other Act, a person gives information, or produces a document, to the Board if the person gives the information, or produces the document, to:

the Board; or

a member of the Board; or

a committee; or

a member of a committee; or

a member of the staff assisting the Board or a committee (see section 25); or

a consultant assisting the Board or a committee (see section 25).

A reference in this Act to research is a reference to research in any field.

5 Application

This Act extends to every external Territory referred to in the definition of Australia.

II Administration

6 Establishment of Industry Innovation and Science Australia

The body known immediately before the commencement of the Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021 as Innovation and Science Australia is continued in existence with the new name Industry Innovation and Science Australia.

Note: Subsection 25B(1) of the Acts Interpretation Act 1901 provides that a body whose name is altered by an Act continues in existence under the new name so that its identity is not affected.

7 Functions of Board

The functions of the Board are:

to provide independent strategic advice to the Secretary, the Minister and other Ministers in relation to industry, innovation, science and research matters; and

to undertake audits of, and prepare, review and amend plans in relation to, industry, innovation, science and research matters; and

to promote investment in industry, innovation, science and research; and

to commission and publish research in relation to industry, innovation, science and research matters; and

such functions as are conferred on it by a provision of this Act (other than this section); and

(b) to evaluate, and to advise the Minister about, the operation of this Act, the Pooled Development Funds Act 1992 and the Venture Capital Act 2002, and the Commonwealth’s income tax laws as they operate in relation to those Acts; and

(c) such functions as are conferred on it by the Pooled Development Funds Act 1992, the Venture Capital Act 2002 or any other Act; and

(ca) to give information it obtains under Venture Capital Act 2002 to the Commissioner for the purposes of implementing and administering the taxation law (within the meaning of the Taxation Administration Act 1953); andPart 2, 3 or 4 of the

to do anything incidental or conducive to the performance of any of the above functions.

8 Powers of Board

The Board has power to do all things necessary or convenient to be done for or in connection with the performance of its functions.

9 Constitution of Board 1

The Board shall consist of:

a Chairperson; and

a Deputy Chairperson; and

where the Minister considers it appropriate—the person who, at any time, is performing the duties of an office or position in the Australian Public Service that is designated by the Minister, by notifiable instrument, for the purposes of this paragraph; and

not less than 3, or more than 12, other members.

The appointed members shall be appointed by the Minister in writing.

The appointed members shall be appointed as part-time members.

A member holds office on such terms and conditions (in respect of matters not provided for by this Act) as are determined by the Minister in writing.

The performance of the functions or the exercise of the powers of the Board is not affected by a vacancy in the office of Chairperson or Deputy Chairperson, or because the number of members referred to in paragraph (1)(c) falls below 3 for not longer than 6 months.

10 Period of appointment of members 1

Subject to this Act, an appointed member holds office for such period, not exceeding 3 years, as is specified in the instrument of the member’s appointment, but he or she is eligible for re-appointment.

A person must not be appointed as an appointed member if the person has, at any time before that appointment, served 2 consecutive terms as a member of the Board (whether or not either or both of those terms commenced or ended before the commencement of this subsection).

Before the Minister appoints a person as an appointed member for a particular period, the Minister must be satisfied that appointing the member for that period would be appropriate, having regard to the desirability of ensuring, if practicable, that the periods for which the appointed members are appointed do not all end at the same time.

11 Duties of Chairperson

It is the duty of the Chairperson to ensure the efficient and orderly conduct of the business of the Board, and for that purpose, the Chairperson:

must make, or cause to be made, such inquiries as the Chairperson thinks necessary into:

(i) applications made under this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002; or

(ii) any other matter relevant to the operation of this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002; and

may make, or cause to be made, to the Board such reports in relation to those applications as the Chairperson thinks fit; and

may determine the form of the records to be kept by the Board.

12 Remuneration and allowances 1

The appointed members shall be paid:

such remuneration as is determined by the Remuneration Tribunal; and

such allowances as are prescribed.

(2) This section has effect subject to the Remuneration Tribunal Act 1973.

13 Leave of absence 1

The Minister may grant leave to the Chairperson to be absent from a meeting or meetings of the Board.

The Chairperson may grant leave to another member to be absent from a meeting or meetings of the Board.

14 Resignation

The Chairperson, the Deputy Chairperson or another appointed member may resign the office of Chairperson, Deputy Chairperson or member, as the case may be, by writing signed by him or her and delivered to the Minister.

15 Termination of appointment 1

The Minister may terminate the appointment of an appointed member:

for misbehaviour; or

for physical or mental incapacity.

If an appointed member:

becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his or her creditors or makes an assignment of his or her remuneration for their benefit;

fails, without reasonable excuse, to comply with the member’s obligations under section 16; or

is absent from 3 consecutive meetings of the Board otherwise than:

on business of the Board undertaken with the approval of the Board or of a committee; or

on leave of absence granted under section 13;

the Minister shall remove the member from office.

16 Disclosure of interests by members of Board 1

A member who has a direct or indirect pecuniary interest in a matter being considered or about to be considered by the Board shall, as soon as possible after the relevant facts have come to the knowledge of the member, disclose the nature of that interest at a meeting of the Board.

A disclosure under subsection (1) shall be recorded in the minutes of the meeting of the Board and the member shall not, unless the Minister or the Board otherwise determines:

be present during any deliberation of the Board with respect to that matter; or

take part in any decision of the Board with respect to that matter.

For the purpose of the making of a determination by the Board under subsection (2) in relation to a member who has made a disclosure under subsection (1), a member who has a direct or indirect pecuniary interest in the matter to which the disclosure relates shall not:

be present during any deliberation of the Board for the purpose of making the determination; or

take part in the making by the Board of the determination.

17 Acting appointments 1

The Minister may appoint the Deputy Chairperson, a member or other person to act as Chairperson:

during a vacancy in the office of Chairperson, whether or not an appointment has previously been made to the office; or

during any period, or during all periods, when the Chairperson is absent from Australia or is, for any other reason, unable to perform the duties of the office of Chairperson;

but a person so appointed shall not continue so to act for more than 12 months.

Note: For rules that apply to acting appointments, see Acts Interpretation Act 1901.section 33A of the

The Minister may appoint a member or other person to act as Deputy Chairperson:

during a vacancy in the office of Deputy Chairperson, whether or not an appointment has previously been made to the office; or

during any period, or during all periods, when the Deputy Chairperson is absent from Australia or is, for any other reason, unable to perform the duties of the office of Deputy Chairperson;

but a person so appointed must not continue to act in that appointment for more than 12 months.

Note: For rules that apply to acting appointments, see Acts Interpretation Act 1901.section 33A of the

Where the number of members referred to in paragraph 9(1)(c) is less than 10, the Minister may appoint a person who is not a member to act as a member, but a person so appointed shall not continue so to act:

if and after the number of those members ceases to be less than 10; or

for longer than 12 months.

Note: For rules that apply to acting appointments, see Acts Interpretation Act 1901.section 33A of the

The Minister may appoint a person who is not a member to act in the place of a member referred to in paragraph 9(1)(c) during any period, or during all periods, when the member is acting as Chairperson, is absent from Australia or is, for any other reason, unable to perform the duties of the office of member, but a person so appointed shall not continue so to act for longer than 12 months.

Note: For rules that apply to acting appointments, see Acts Interpretation Act 1901.section 33A of the

18 Meetings of Board 1

The Board shall hold such meetings as are necessary for the efficient performance of its functions.

The Chairperson:

may, at any time, convene a meeting of the Board; and

shall, if directed by the Minister to convene a meeting of the Board, convene a meeting of the Board.

The Chairperson shall preside at all meetings of the Board at which he or she is present.

If the Chairperson is not present at a meeting of the Board:

the Deputy Chairperson is to preside; or

if the Deputy Chairperson is not present—the members present must appoint one of their number to preside at the meeting.

At a meeting of the Board, 4 members constitute a quorum.

Questions arising at a meeting of the Board shall be determined by a majority of the votes of the members present and voting and:

if the Chairperson is present—the Chairperson has a deliberative vote and, in the case of an equality of votes, also has a casting vote; or

if the Chairperson is not present and a question arising at the meeting cannot be determined by a majority of the votes of the members present and voting—the question shall be deferred to a meeting at which the Chairperson is present.

The Board shall cause minutes of its meetings to be kept.

19 Minister may give directions to the Board

Directions conferring additional functions

(1) The Minister may, by notifiable instrument, give directions to the Board that a function specified in the direction (being a function relating to the object of this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002) is an additional function of the Board.

Directions about the performance of functions and exercise of powers

The Minister may, by notifiable instrument, give written directions to the Board about the performance of its functions or the exercise of its powers.

Without limiting subsection (2), the Minister may give directions to the Board in relation to:

the provision of technical assessments to the Minister in relation to programs or activities, or proposals for programs or activities, under or in connection with this Act; or

the provision of a report or advice on a matter that relates to:

any of the Board’s functions or powers; or

(ii) the operation of this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002; or

iii

(iii) the operation of the Commonwealth’s income tax laws as they operate in relation to this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002; or

policies and practices to be followed by the Board in the performance of its functions and the exercise of its powers.

Subsection (2) does not empower the Minister to direct that the Board perform any of its functions, or exercise any of its powers, in a particular way in a particular case.

Limits and obligations relating to directions under this section

A direction under subsection (1) or (2) must not confer a function on the Board to commit or authorise the expenditure of Commonwealth money.

The Board must comply with a direction given under this section.

20A Minister may give advice to Board or committee 1

The Minister may give advice to the Board, or to a committee, on any matter that relates, directly or indirectly, to the performance of any of the Board’s functions.

The advice is to be in writing, delivered to the Chairperson of the Board or of the committee, as the case may be, and is to be expressed to be given under this section.

The advice must not relate to a particular person.

The Board or committee must consider the advice at its first meeting after the advice is received, but the Board or committee is not required to act in accordance with the advice.

21 Delegation by Board 1

The Board may, by resolution, delegate any or all of its functions and powers to any of the following:

the Chairperson;

the Deputy Chairperson;

a member of the Board;

a committee;

(e) a member of the staff assisting the Board.

A delegation of a function or power under this section:

may be revoked by a resolution of the Board (whether or not constituted by the persons constituting the Board at the time the function or power was delegated); and

continues in force notwithstanding a change in the membership of the Board.

(4) Section 34A of the Acts Interpretation Act 1901 applies in relation to a delegation under this section as if the Board were a person.

A certificate signed by the Chairperson stating any matter with respect to a delegation of a function or power under this section is evidence of that matter unless evidence to the contrary is given.

A document purporting to be a certificate mentioned in subsection (5) shall, unless the contrary is established, be deemed to be such a certificate and to have been duly given.

22 Committees 1

(1) The Minister may, by notifiable instrument, appoint such committees as the Minister considers necessary for providing advice to the Board on matters relating to the operation of this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002.

In addition to providing advice to the Board as mentioned in subsection (1), a committee may exercise any functions or powers delegated to it by the Board under subsection 21(1).

A committee shall consist of not more than 7 members (who may include a member or members of the Board) who shall be appointed by the Minister in accordance with subsections (2A), (2B), (2BA) and (2C) and shall hold office, for the periods for which they are appointed, during the pleasure of the Minister.

A member of a committee is to be appointed for a particular period, not exceeding 3 years, determined by the Minister.

A person must not be appointed as a member of a committee if the person has, at any time before that appointment, served 2 consecutive terms as a member of the committee (whether or not either or both of those terms commenced or ended before the commencement of this subsection).

(2BA) Despite subsection (2B), a person may be appointed as a member of a committee for no more than 2 further consecutive terms if:

during the previous 2 consecutive terms the person was not the Chairperson of the committee; and

the person will be the Chairperson of the committee in those further terms.

Before the Minister appoints a person as a member of a committee for a particular period, the Minister must be satisfied that appointing the member for that period would be appropriate, having regard to the desirability of ensuring, if practicable, that the periods for which the committee members are appointed do not all end at the same time.

The Minister may appoint a member of a committee to be the Chairperson of the committee.

Where the Minister notifies a committee that he or she does not propose to appoint a Chairperson of the committee under subsection (3), the committee shall elect a member of the committee to be the Chairperson of the committee.

A member of a committee shall hold office on such terms and conditions (if any) in respect of matters not provided for by this Act as are determined by the Minister.

A member of a committee may resign by writing signed by the member and delivered to the Minister.

(7) The Board may refer to a committee for advice any matter relating to the operation of this Act, the Pooled Development Funds Act 1992 or the Venture Capital Act 2002.

A committee shall cause minutes of its meetings to be kept.

22A Delegation by committee 1

(1) A committee may, by resolution, delegate to a member of the committee or to a member of the staff assisting the committee all or any of its functions and powers (including a function or power delegated to the committee by the Board under subsection 21(1), despite paragraph 34AB(1)(b) of the Acts Interpretation Act 1901).

A delegation of a function or power under this section:

may be revoked by a resolution of the committee (whether or not constituted by the persons constituting the committee when the function or power was delegated); and

continues in force notwithstanding a change in the membership of the committee.

A certificate signed by the Chairperson of a committee stating any matter with respect to a delegation of a function or power under this section is evidence of that matter unless evidence to the contrary is given.

A document purporting to be a certificate mentioned in subsection (3) shall, unless the contrary is established, be taken to be such a certificate and to have been duly given.

23 Directions of Board to committees 1

The Board may, by notifiable instrument, give directions with respect to:

the matters to be taken into account by a committee in giving advice in relation to a matter or matters; or

the practices to be followed by the committee in the performance of its functions.

Directions under subsection (1) shall be in writing and shall be given to the Chairperson of the committee to which the directions are given.

The Board shall not give directions to a committee under subsection (1) unless and until the Board:

has given to the Chairperson of the committee:

particulars in writing of the proposed directions; and

an invitation to the Committee in writing to give the Board, within a time specified in the invitation, any comments in writing which the committee wishes to give in relation to the proposed directions; and

has considered any comments given in response to the invitation.

24 Disclosure of interests by members of committees 1

A member of a committee who has a direct or indirect pecuniary interest in a matter being considered or about to be considered by the committee shall, as soon as possible after the relevant facts have come to the knowledge of the member, disclose the nature of that interest at a meeting of the committee.

A disclosure under subsection (1) shall be recorded in the minutes of the meeting of the committee and a member of a committee shall not, unless the Minister or the committee otherwise determines:

be present during any deliberation of the committee with respect to that matter; or

take part in any decision of the committee with respect to that matter.

For the purpose of the making of a determination by the committee under subsection (2) in relation to a member of a committee who has made a disclosure under subsection (1), a member of a committee who has a direct or indirect pecuniary interest in the matter to which the disclosure relates shall not:

be present during any deliberation of the committee for the purpose of making the determination; or

take part in the making by the committee of the determination.

25 Staff, consultants etc. 1

(1) The staff required to assist the Board and committees in the performance of their functions shall be persons engaged under the Public Service Act 1999.

The Board and committees may also be assisted by consultants, or other persons, engaged by the Commonwealth.

III Functions relating to the R&D tax offset 1 Introduction

26 Objects

The objects of this Part are:

(a) to provide integrity for the working out of tax offsets under Income Tax Assessment Act 1997; andDivision 355 (about R&D) of the

to increase certainty through findings about matters relevant to the working out of those tax offsets; and

to improve access for small and medium R&D entities to quality research services by maintaining a register of research service providers.

Note: The integrity mentioned in paragraph (a) is provided, for example, by:

the Board registering entities seeking these tax offsets; and

the Board conducting compliance checks on those entities.

26A Simplified outline

The following is a simplified outline of this Part:

• The Board may, on application by an R&D entity, register the R&D entity for R&D activities. This registration is needed before the R&D entity can be entitled to a tax offset (an R&D tax offset) under Division 355 of the Income Tax Assessment Act 1997 for the R&D activities.

• The R&D entity can seek an advance finding to get early notice about whether an activity is considered to be an R&D activity.

• The R&D entity can seek a finding that an activity cannot be conducted in Australia. The finding is needed before expenditure incurred on the activity can count towards an R&D tax offset.

• The Board may register entities as research service providers capable of providing research services to R&D entities.

• Internal and external review can be sought for certain decisions under this Part.

• The Board may make general determinations about how it will exercise its powers, and perform its functions and duties, under this Part. The Board must act in accordance with such a determination.

2 Registering for the R&D tax offset

Subdivision A—Introduction

27 Simplified outline

The following is a simplified outline of this Division:

• The Board may register an R&D entity for R&D activities conducted during an income year.

• The Board may make findings about the nature of an R&D entity’s activities both before and after registration. This includes findings made on application by the R&D entity after registration.

• These findings bind the Commissioner for the purposes of any entitlement of the R&D entity to a tax offset under Income Tax Assessment Act 1997 for the activities.Division 355 of the

• The Board will register an R&D entity’s activities consistently with any findings made about the entity’s application. Any findings made about these activities after registration will, if necessary, automatically vary the entity’s registration.

• Registrations can also be varied and revoked.

Subdivision B—Registering R&D entities for R&D activities

27A Registering R&D entities for R&D activities 1

The Board must, on application by an R&D entity, decide whether to register or refuse to register the entity for either or both of the following for an income year:

one or more specified activities as core R&D activities conducted during the income year;

one or more specified activities as supporting R&D activities conducted during the income year.

Note 1: A decision under this subsection is reviewable (see Division 5).

Note 2: For requirements of applications, see section 27D.

If the Board decides under subsection (1) to register the R&D entity, the Board must do so consistently with:

any findings already in force under subsection 27B(1) in relation to the application; and

any findings already in force under subsection 28A(1) (advance findings about the nature of activities) in relation to the R&D entity.

For each activity registered under subsection (1) as a supporting R&D activity for an R&D entity for an income year, the registration is to also specify:

one or more activities as the corresponding core R&D activities; and

if any of those activities specified as a core R&D activity is not registered under paragraph (1)(a) for the R&D entity for the income year—each income year for which that core R&D activity:

was registered under paragraph (1)(a) for the R&D entity; or

is proposed to be registered under paragraph (1)(a) for the R&D entity.

27B Findings about applications for registration 1

The Board may make one or more findings to the following effect when considering an R&D entity’s application for the purposes of subsection 27A(1):

that all or part of an activity mentioned in the application was a core R&D activity conducted during the income year;

that all or part of an activity mentioned in the application was not an activity of a kind covered by paragraph (a);

that all or part of an activity mentioned in the application was a supporting R&D activity conducted:

during the income year; and

in relation to one or more specified core R&D activities for which the entity has been or could be registered under section 27A for an income year;

that all or part of an activity mentioned in the application was not an activity of a kind covered by paragraph (c).

Note 1: A finding is reviewable (see Division 5).

Note 2: The Board could make a finding under paragraph (b) if, for example, the Board has insufficient information to make a finding under paragraph (a). Similarly, the Board could make a finding under paragraph (d) if it has insufficient information to make a finding under paragraph (c).

Note 3: The Board may also make findings after registration (see subsection 27J(1)).

If the Board makes a finding under subsection (1) in relation to the R&D entity’s application, the Board may specify in the finding the times to which the finding relates.

Example: A finding under paragraph (1)(a) could specify the times during the income year that an activity was a core R&D activity.

This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).

27C Notice of decision about registration 1

The Board must notify an applicant in writing of the Board’s decision under subsection 27A(1) about the application.

The notice must include a certificate for each finding (if any) made under subsection 27B(1) for the application. The certificate must set out:

a description of the finding; and

the Board’s reasons for the finding; and

the activity affected by the finding; and

the matters (if any) specified in regulations made for the purposes of this paragraph.

The notice and certificate may set out other matters.

Note: The notice could also mention the applicant’s right to have the finding reviewed under Division 5 (see section 30B).

The Board must give the Commissioner a copy of the notice if the notice includes one or more certificates.

A failure to comply with this section does not affect the validity of the decision or finding.

Subdivision C—Applying 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:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section; and

made within:

10 months after the end of the income year; or

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.

27E Board may request further information 1

The Board may request the applicant in writing to give specified information, or specified kinds of information, to the Board about the application.

The request may be for the information or kinds of information to be given within:

30 days after the request was made; or

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 32A deals with the decision-making principles.

Note 3: A failure by the entity to give the information may result in a finding under paragraph 27B(1)(b) or (d).

The request may be for the information or kinds of information to be given in the approved form.

Note: Section 32 deals with approved forms.

Subsections (2) and (3) do not limit subsection (1).

Subdivision D—Examining registrations

27F Examining a registration 1

The Board may conduct one or more examinations of all or part of an R&D entity’s registration under section 27A for an income year for the purposes of making one or more findings under subsection 27J(1).

Note: A finding under subsection 27J(1) will support the entity’s registration, or cause the variation of that registration.

The Board may examine an R&D entity’s registration on its own initiative.

The Board must examine an R&D entity’s registration if:

requested by the Commissioner; or

the R&D entity has applied for one or more findings under subsection 27J(1) about the registration.

Note: A finding under subsection 27J(1) can only bind the Commissioner for the purposes of the R&D entity’s income tax assessment for the income year if the finding is made within 4 years after the end of the income year (see subsection 355-705(1) of the Income Tax Assessment Act 1997).

If the R&D entity applies for a finding under subsection 27J(1) about the registration, the Board must:

make one or more findings under subsection 27J(1) about the registration; or

if justified in accordance with the decision-making principles—refuse to make a finding under subsection 27J(1) about the registration.

Note 1: The Board may make a finding that differs from that sought by the R&D entity.

Note 2: A finding, or a refusal to make a finding, is reviewable (see Division 5).

Note 3: Section 32A deals with the decision-making principles.

27G Applying for findings

An application for one or more findings under subsection 27J(1) must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note 1: An application can seek findings for several activities.

Note 2: Section 32 deals with approved forms.

27H Board may request information during an examination 1

When examining an R&D entity’s registration, the Board may request the entity in writing to give specified information, or specified kinds of information, to the Board about the entity’s registration.

The request may be for the information or kinds of information to be given within:

30 days after the request was made; or

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 32A deals with the decision-making principles.

Note 3: A failure by the entity to give the information may result in a finding under paragraph 27J(1)(b) or (d).

The request may be for the information or kinds of information to be given in the approved form.

Note: Section 32 deals with approved forms.

Subsections (2) and (3) do not limit subsection (1).

27J Findings about a registration 1

(1) The Board may make one or more findings to the following effect about an R&D entity’s registration under registration year):section 27A for an income year (the

that all or part of a registered activity was a core R&D activity conducted during the registration year;

that all or part of a registered activity was not an activity of a kind covered by paragraph (a);

that all or part of a registered activity was a supporting R&D activity conducted during the registration year and in relation to:

one or more specified registered core R&D activities; or

one or more specified core R&D activities for which the entity has been registered in an earlier income year; or

iii

one or more specified core R&D activities yet to be conducted for which the entity could be registered in the registration year if those activities were conducted during the registration year; or

several specified core R&D activities, each covered by subparagraph (i), (ii) or (iii);

that all or part of a registered activity was not an activity of a kind covered by paragraph (c).

Note 1: A finding is reviewable (see Division 5).

If the Board makes a finding under subsection (1) in relation to the R&D entity’s registration, the Board may specify in the finding the times to which the finding relates.

Example: A finding under paragraph (1)(a) could specify the times during the registration year that a registered activity was a core R&D activity.

This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).

27K Notice of findings or of decisions refusing to make findings 1

The Board must notify the R&D entity, and the Commissioner, in writing of any findings under subsection 27J(1) about the entity’s registration under section 27A.

The notice must include a certificate for each finding. The certificate must set out:

a description of the finding; and

the Board’s reasons for the finding; and

the registered activity affected by the finding; and

the effect of the finding on the entity’s registration; and

the matters (if any) specified in regulations made for the purposes of this paragraph.

The notice and certificate may set out other matters.

Note 1: For the effect of the finding on the entity’s registration, see section 27L (about automatic variations to registrations).

Note 2: The notice could also mention the applicant’s right to have the finding reviewed under Division 5 (see section 30B).

The Board must notify the R&D entity in writing of any decision under paragraph 27F(4)(b) refusing to make a finding under subsection 27J(1) in response to an application under section 27G by the R&D entity.

A failure to comply with this section does not affect the validity of a finding or decision.

27L Automatic variations so registration is consistent with findings 1

If an R&D entity is registered under section 27A for an income year, then while a finding is in force:

under subsection 27B(1) in relation to the application for the registration; or

under subsection 27J(1) in relation to the registration;

the registration is taken always to have existed in a form consistent with the finding.

Note 1: This subsection will cease to apply if the finding is set aside on review (see Division 5).

Note 2: A finding has no effect to the extent of any inconsistency with a finding already in force under this Part in relation to the R&D entity (see section 32B).

If:

a finding under subsection 28A(1) (advance findings about the nature of activities) comes into force for an R&D entity about an activity conducted during an income year; and

the R&D entity is later registered under section 27A for the activity for the income year;

then, after registration and while the finding is in force, the registration is taken to exist in a form consistent with the finding.

Note 1: This subsection will cease to apply if the finding is set aside on review (see Division 5).

Note 2: A finding has no effect to the extent of any inconsistency with a finding already in force under this Part in relation to the R&D entity (see section 32B).

(3) This section has effect for the purposes of this Act and the Income Tax Assessment Act 1997.

27M Varying registrations on application 1

The Board may, by notice in writing given to an R&D entity, vary the entity’s registration under section 27A for an income year if:

the entity applies for the variation; and

the variation is consistent with the Board’s findings (if any) in force under this Part in relation to the R&D entity; and

making the variation is justified in accordance with the decision-making principles.

Note 1: A decision not to vary is reviewable (see Division 5).

Note 2: Section 32A deals with the decision-making principles.

An application for a variation must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note: Section 32 deals with approved forms.

Section 27E applies to an application under this section in a way corresponding to the way that section applies to an application under section 27D.

Note: This means the Board may request further information about the application for variation.

(4) For the purposes of this Act and the Income Tax Assessment Act 1997, the effect of a variation is that the entity’s registration under section 27A for the income year is taken always to have existed as varied.

27N Revoking registrations 1

The Board may, by notice in writing given to an entity, revoke the entity’s registration under section 27A for an income year if the Board is satisfied that the entity was not an R&D entity at any time when an activity covered by the registration was conducted during the income year.

Note: A decision to revoke under this subsection is reviewable (see Division 5).

The Board may, by notice in writing given to an R&D entity, revoke the entity’s registration under section 27A for an income year if the entity requests the Board to do so.

A request for a revocation under subsection (2) must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note: Section 32 deals with approved forms.

(4) For the purposes of this Act and the Income Tax Assessment Act 1997, the effect of a revocation under this section is that the entity is taken never to have been registered under section 27A for the income year.

Note: This subsection will cease to apply if a revocation under subsection (1) is set aside on review (see Division 5).

The Board must notify the Commissioner of a revocation under this section.

3 Other findings

Subdivision A—Introduction

28 Simplified outline

The following is a simplified outline of this Division:

• An R&D entity can seek a finding (an advance finding) about whether an activity is an R&D activity.

• An advance finding binds the Commissioner for the purpose of working out tax offsets (R&D tax offsets) under Division 355 of the Income Tax Assessment Act 1997.

• An R&D entity can seek a finding that an activity cannot be conducted in Australia.

• An R&D tax offset will only be available for expenditure incurred on an activity conducted outside Australia if a finding that the activity cannot be conducted in Australia has come into force.

• The Board may also make a finding about whether particular technology is core technology for R&D activities.

• An effect of a finding that the technology is core technology for the R&D activities is that an R&D tax offset will not be available for expenditure incurred in acquiring, or in acquiring the right to use, the technology for the R&D activities.

Subdivision B—Advance findings about the nature of activities

28A Advance findings about the nature of activities 1

The Board must, on application by an R&D entity for a finding under this subsection about an activity, do one or more of the following:

find that all or part of the activity is a core R&D activity;

find that all or part of the activity is a supporting R&D activity in relation to one or more specified core R&D activities for which the entity has been or could be registered under section 27A for an income year;

make a finding to the effect that all or part of the activity is neither:

a core R&D activity; nor

a supporting R&D activity of a kind covered by paragraph (b);

if justified in accordance with the decision-making principles—refuse to make a finding about all or part of the activity.

Note 1: A finding, or a refusal to make a finding, is reviewable (see Division 5).

Note 2: For requirements of applications, see section 28G.

Note 3: A finding binds the Commissioner for the purposes of income tax assessments for certain income years (see subsections 355-705(2) and (3) of the Income Tax Assessment Act 1997).

Note 4: Section 32A deals with the decision-making principles.

The Board must not make a finding under subsection (1) about an activity unless the Board is satisfied that the activity:

is being conducted, or has been completed, during the income year in which the application is made; or

is yet to be conducted, but that it is reasonable to expect that the activity will be conducted in any or all of the following income years:

the income year in which the application is made;

either of the next 2 income years.

If the Board makes a finding under subsection (1) about an activity that is being conducted, or has been completed, during the income year in which the application is made, the Board may specify in the finding the times to which the finding relates.

This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).

28B Applications made on behalf of R&D entities 1

An application for a finding under subsection 28A(1) may be made on behalf of an R&D entity by an entity who:

is specified in regulations made for the purposes of this subsection; and

is acting with the R&D entity’s written consent.

The application is taken to be made by the R&D entity.

Note: For specification by class, see subsection 13(3) of the Legislation Act 2003.

If:

an entity could, under subsection (1), make an application on behalf of more than one R&D entity for the same finding for the same activity; and

(b) the entity applies (the joint application) under subsection 28G(2) for the finding on behalf of those R&D entities;

the joint application is taken to be a separate application under subsection 28G(1) for the finding by each of those R&D entities.

Subdivision C—Findings about activities to be conducted outside Australia

28C Findings about activities to be conducted outside Australia 1

The Board must, on application by an R&D entity for a finding under this subsection about an activity, do one or more of the following:

(a) find that all or part of the activity is an activity (the overseas activity) that meets the conditions in section 28D;

find that all or part of the activity is not an activity that meets the conditions in section 28D;

if justified in accordance with the decision-making principles—refuse to make a finding about all or part of the activity.

Note 1: A finding, or a refusal to make a finding, is reviewable (see Division 5).

Note 2: For requirements of applications, see section 28G.

Note 3: An effect of a finding under paragraph (a) is that a tax offset may be available for expenditure incurred on the overseas activity after the finding comes into force (see Income Tax Assessment Act 1997, in particular paragraphs 355-210(1)(d) and (e) of that Act).Division 355 of the

Note 4: Section 32A deals with the decision-making principles.

(2) For the purposes of this Act and the Income Tax Assessment Act 1997, a finding under subsection (1) comes into force at the start of the income year in which the application for the finding is made.

This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).

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

Must be an R&D activity

The first condition is that the overseas activity is covered by a finding under paragraph 28A(1)(a) or (b) (findings that activities are R&D activities).

Must have significant scientific link to Australian core activities

(2) The second condition is that the overseas activity has a significant scientific link to one or more core R&D activities (the Australian core activities):

that are conducted or to be conducted solely within Australia; and

that:

are registered under section 27A for the R&D entity for an income year; or

are reasonably likely to be conducted and be registered under section 27A for the R&D entity for an income year.

(3) The overseas activity has a significant scientific link to the Australian core activities if:

the Australian core activities cannot be completed without the overseas activity being conducted; and

the conditions (if any) specified in regulations made for the purposes of this subsection are met.

Must be unable to be conducted within Australia etc.

The third condition is that the overseas activity cannot be conducted solely in Australia because:

conducting it requires access to a facility, expertise or equipment not available in Australia; or

(b) conducting it in Australia would contravene the Biosecurity Act 2015 or a law relating to quarantine; or

conducting it requires access to a population (of living things) not available in Australia; or

conducting it requires access to a geographical or geological feature not available in Australia; or

it meets a condition (if any) specified in regulations made for the purposes of this subsection.

Expenditure must be less than that incurred on Australian core activities

The fourth condition is that the total actual and reasonably anticipated expenditure of any entity in all income years on:

the overseas activity; and

each other activity (if any) conducted wholly or partly outside Australia that has a significant scientific link to the Australian core activities;

is less than the total actual and reasonably anticipated expenditure of any entity in all income years on:

the Australian core activities; and

activities conducted solely within Australia that are supporting R&D activities in relation to the Australian core activities.

Subdivision D—Findings about whether technology is core technology

28E Findings about whether technology is core technology 1

If an R&D entity has acquired, or has acquired the right to use, particular technology wholly or partly for the purposes of one or more R&D activities conducted, or to be conducted, during one or more income years, the Board may:

find that the technology is core technology for the R&D activities; or

find that the technology is not core technology for the R&D activities; or

if justified in accordance with the decision-making principles—refuse to make a finding about the technology and the R&D activities.

Note 1: A finding, or a refusal to make a finding, is reviewable (see Division 5).

Note 2: A finding under paragraph (a) means that a tax offset will not be available for expenditure incurred in acquiring, or in acquiring the right to use, the technology for the R&D activities (see subsection 355-225(2) of the Income Tax Assessment Act 1997).

Note 3: Section 32A deals with the decision-making principles.

(2) Particular technology is core technology for one or more R&D activities if:

a purpose of the R&D activities was or is:

to obtain new knowledge based on that technology; or

to create new or improved materials, products, devices, processes, techniques or services to be based on that technology; or

the R&D activities were or are an extension, continuation, development or completion of the activities that produced that technology.

The Board must make a finding under paragraph (1)(a) or (b) if requested by the Commissioner to make a finding under this section.

In addition to subsection (3), the Board:

may make a finding under subsection (1) on its own initiative; and

must make a decision under subsection (1) if the R&D entity applies for a finding under this section.

Note: For requirements of applications, see section 28G.

This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).

Subdivision E—Matters relevant to findings under this Division

28F Notice of decision about findings 1

The Board must notify an applicant in writing of each of the Board’s decisions under subsection 28A(1) or 28C(1) about the application.

The Board must notify an R&D entity in writing of each of the Board’s decisions under subsection 28E(1) that relates to the R&D entity.

A notice under subsection (1) or (2) must include a certificate for each finding (if any) to which the decision relates. The certificate must set out:

a description of the finding; and

the Board’s reasons for the finding; and

a description of the activity affected by the finding; and

for a finding under subsection 28E(1)—a description of the technology affected by the finding; and

the matters (if any) specified in regulations made for the purposes of this paragraph.

The notice and certificate may set out other matters.

Note: The notice could also mention the applicant’s right to have the finding reviewed under Division 5 (see section 30B).

The Board must give the Commissioner a copy of the notice if the notice includes one or more certificates.

A failure to comply with this section does not affect the validity of a decision or finding.

28G Applying for findings

Applications for findings

An application for one or more findings under this Division must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this subsection.

Note 1: An application can seek findings for several activities.

Note 2: Section 32 deals with approved forms.

Joint applications for identical advance findings

An application for identical findings under subsection 28A(1) on behalf of several R&D entities must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this subsection.

Note: The application is taken to be a separate application under subsection (1) of this section for the finding by each of those R&D entities (see subsection 28B(2)).

28H Board may request further information 1

The Board may request in writing:

for an application taken to be made by an R&D entity because of section 28B—the entity that acted on behalf of the R&D entity in relation to the application; or

otherwise—the applicant;

to give specified information, or specified kinds of information, to the Board about the application.

The request may be for the information or kinds of information to be given within:

30 days after the request was made; or

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 32A deals with the decision-making principles.

Note 3: A failure by the entity to give the information may result in a refusal to make the finding.

The request may be for the information or kinds of information to be given in the approved form.

Note: Section 32 deals with approved forms.

Subsections (2) and (3) do not limit subsection (1).

4 Research service providers

Subdivision A—Introduction

29 Simplified outline

The following is a simplified outline of this Division:

• The Board may register entities as research service providers capable of providing research services to R&D entities.

• Near the end of each financial year, registered research service providers will be asked if they want their registrations to continue for the next financial year.

• Registrations can be varied and revoked.

• Details of registrations are set out in a register available on the internet.

Subdivision B—Registering research service providers

29A Registering research service providers 1

The Board must, on application by an entity, decide whether to register or refuse to register the entity as a research service provider capable of providing services in one or more specified research fields to R&D entities registered under section 27A.

Note: A decision under this subsection is reviewable (see Division 5).

The Board must not register the entity under subsection (1) unless the Board is satisfied that the entity meets the criteria specified in regulations made for the purposes of this subsection.

A registration under this section is subject to the conditions (if any) specified in regulations made for the purposes of this subsection.

Subdivision C—Applying for registration

29B Applying for registration

An application to be registered under section 29A must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note: Section 32 deals with approved forms.

29C Board may request further information about an application 1

The Board may request the applicant in writing to give specified information, or specified kinds of information, to the Board about the application.

The request may be for the information or kinds of information to be given within 30 days after the request was made.

The request may be for the information or kinds of information to be given in the approved form.

Note: Section 32 deals with approved forms.

Subsections (2) and (3) do not limit subsection (1).

The Board may refuse to consider the application if the applicant fails to give the information within:

the 30 days referred to in subsection (2); or

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 32A deals with the decision-making principles.

29D Board may need to make inquiries about an application 1

The Board may notify the applicant in writing that the Board:

needs to make inquiries in order to determine whether the applicant meets the criteria for registration referred to in subsection 29A(2); and

requires the applicant to pay the Board a specified amount towards the cost of those inquiries.

The Board may refuse to consider the application until the applicant pays the Board that amount.

An amount specified in a notice under subsection (1) must not exceed the higher of:

$1,000; and

the amount (if any) specified in regulations made for the purposes of this subsection;

and must not be such as to amount to taxation.

Subdivision D—Varying or revoking registrations

29E Duration of registrations 1

At least 2 months before the end of each financial year, the Board must give each research service provider a notice:

asking the provider if it wishes to continue to be registered under section 29A; and

attaching an approved form to be completed by the provider and returned to the Board if the provider wishes to continue to be registered.

This subsection does not apply to a provider who becomes registered under section 29A in May or June of that financial year.

Note: Section 32 deals with approved forms.

The Board may, by notice in writing given to the provider, revoke the provider’s registration under section 29A if the provider does not return the completed form within:

30 days after the notice under subsection (1) was given; or

a further period allowed by the Board in accordance with the decision-making principles.

Note 1: A decision to revoke under this subsection is reviewable (see Division 5).

Note 2: Section 32A deals with the decision-making principles.

(3) For the purposes of this Act and the Income Tax Assessment Act 1997, the revocation takes effect at the end of that financial year.

Note: This subsection will cease to apply if the revocation is set aside on review (see Division 5).

29F Varying registrations—on application 1

The Board may, by notice in writing given to a research service provider, vary the provider’s registration under section 29A if:

the provider applies for the variation; and

the Board is satisfied that the provider would still meet the criteria for registration referred to in subsection 29A(2) were the application to be successful.

Note: A refusal to vary is reviewable (see Division 5).

An application for a variation must be:

in the approved form; and

accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note: Section 32 deals with approved forms.

Sections 29C and 29D apply to applications under this section in a way corresponding to the way those sections apply to applications under section 29B.

Note: This means the Board may request further information about the application for variation, and make inquiries about the application for variation.

29G Varying registrations—otherwise than on application 1

The Board may, by notice in writing given to a research service provider, vary the provider’s registration under section 29A so that the provider ceases to be registered to provide services in one or more specified research fields.

Note 1: A decision to vary is reviewable (see Division 5).

Note 2: This subsection will cease to apply if the variation is set aside on review (see Division 5).

The Board may do so if the Board is satisfied that the provider does not meet the criteria for registration referred to in subsection 29A(2) in so far as those criteria relate to those research fields.

29H Revoking registrations 1

The Board may, by notice in writing given to a research service provider, revoke the provider’s registration under section 29A if the Board is satisfied:

that the provider has ceased to meet the criteria for registration referred to in subsection 29A(2); or

that the provider has breached a condition, referred to in subsection 29A(3), of the registration.

Note 1: A decision to revoke under this subsection is reviewable (see Division 5).

Note 2: This subsection will cease to apply if the revocation is set aside on review (see Division 5).

Note 3: Revocation can also happen under subsection 29E(2) if the provider does not appropriately indicate that it wishes to continue to be registered for the next financial year.

The Board may, by notice in writing given to a research service provider, revoke the provider’s registration under section 29A if the provider requests the Board to do so.

A request for a revocation under subsection (2) must be in the approved form.

Note: Section 32 deals with approved forms.

Subdivision E—Register of research service providers

29J Register of research service providers 1

The Board is to make available for inspection on the internet a register that includes details of:

registrations in force under this Division; and

registrations that have been revoked under this Division during the current financial year or the previous financial year.

Note 1: A registration in force under this Division includes the research fields for which the provider is registered.

Note 2: A registration in force under this Division is that registration as varied under section 29F or 29G.

The register is not a legislative instrument.

5 Review

30 Simplified outline

The following is a simplified outline of this Division:

• An entity affected by a reviewable decision may ask the Board to conduct an internal review of that decision.

• The entity, or another entity affected by the resulting internal review decision, may ask the Administrative Review Tribunal to review the internal review decision.

30A Reviewable decisions

Each of the following decisions of the Board is a reviewable decision:

Reviewable decisions	Reviewable decisions	Reviewable decisions
Item	Decision	Provision under which decision is made
1	Registering or refusing to register an entity for activities	Subsection 27A(1)
2	A finding made when considering an application for registration of activities	Subsection 27B(1)
3	Refusing to allow a further period for making an application for registration of activities	Paragraph 27D(c)
4	Refusing to allow a further period for giving further information about an application for registration of activities	Paragraph 27E(2)(b)
5	Refusing to make a finding about a registration of activities	Paragraph 27F(4)(b)
6	Refusing to allow a further period for giving further information about an examination of a registration of activities	Paragraph 27H(2)(b)
7	A finding made about a registration of activities	Subsection 27J(1)
8	Refusing to vary on application a registration of activities	Subsection 27M(1)
9	Refusing to allow a further period for giving further information about an application for variation of a registration of activities	Paragraph 27E(2)(b), as that paragraph applies because of subsection 27M(3)
10	Revoking a registration of activities	Subsection 27N(1)
11	An advance finding, or refusing to make an advance finding, about the nature of an activity	Subsection 28A(1)
12	A finding, or refusing to make a finding, about an activity to be conducted outside Australia	Subsection 28C(1)
13	A finding, or refusing to make a finding, about particular technology	Subsection 28E(1)
14	Refusing to allow a further period for giving further information about an application for: (a) an advance finding about the nature of an activity; or (b) a finding about an activity to be conducted outside Australia; or (c) a finding that technology is core technology	Paragraph 28H(2)(b)
15	Registering or refusing to register an entity as a research service provider	Subsection 29A(1)
16	Refusing to allow a further period for giving further information about an application for registration as a research service provider	Subsection 29C(3)
17	Revoking a research service provider’s registration for not returning a completed form about continuing that registration	Subsection 29E(2)
18	Refusing to vary on application a research service provider’s registration	Subsection 29F(1)
19	Refusing to allow a further period for giving further information about an application for variation of a research service provider’s registration	Subsection 29C(3), as that subsection applies because of subsection 29F(3)
20	Varying a research service provider’s registration otherwise than on application	Subsection 29G(1)
21	Revoking a research service provider’s registration	Subsection 29H(1)
22	Refusing to allow a further period for making an application for review of a decision	Subsection 30C(3)

30B Notice of reviewable decision and internal review rights 1

When making a reviewable decision relating to an entity, the Board must give written notice to the entity of the following things:

the making of the decision;

the reasons for the decision;

the entity’s right to have the decision reviewed under this Division.

If written notice of any of these things is given to the entity under another provision of this Part, notice of the thing does not have to be given twice.

Note: Other provisions of this Part require notice to be given about decisions covered by item 2, 7 or 11 of the table in section 30A.

A failure to comply with this section does not affect the validity of the decision.

30C Applications for internal review of reviewable decisions

Applications by affected entities

An application for review of a reviewable decision may be made by or on behalf of any entity whose interests are affected by the reviewable decision.

An application under subsection (1) must be in the approved form.

Note: Section 32 deals with approved forms.

An application under subsection (1) for review of a reviewable decision must be made within:

28 days after the entity to which the decision relates is notified of the decision under this Part; or

such further period as the Board allows in accordance with the decision-making principles.

Note 1: A refusal to allow a further period is reviewable (see section 30A).

Note 2: Section 32A deals with the decision-making principles.

Applications by Commissioner

The Commissioner may, at any time, apply to the Board for review of a reviewable decision.

30D Internal review of reviewable decisions 1

After receiving an application for review of a reviewable decision, the Board must review the decision.

Making internal review decisions

(2) After reviewing the reviewable decision, the Board must make a decision (an internal review decision):

confirming the reviewable decision; or

varying the reviewable decision; or

setting aside the reviewable decision and substituting a new decision.

Note: An internal review decision is reviewable by the Administrative Review Tribunal (see Administrative Review Tribunal Act 2024, notice of the internal review decision must be given to any person whose interests are affected by the decision.section 30E). Under the

Deemed internal review decisions

(3) If the Board does not make a decision under subsection (2) before the end of the period of 90 days after the day on which the Board received the application for review, the Board is taken, at the end of that period, to have made a decision (also an internal review decision) confirming the reviewable decision.

(4) However, an internal review decision (the deemed decision) is taken not to have been made under subsection (3) if:

after the end of the period referred to in that subsection, the Board makes a decision under subsection (2) about the applicable reviewable decision; and

an application has yet to be made under section 30E to the Administrative Review Tribunal for review of the deemed decision.

Matters relevant to all internal review decisions

(5) For the purposes of this Act and the Income Tax Assessment Act 1997, an internal review decision takes effect on the day on which the reviewable decision took effect.

The Board must notify the Commissioner in writing of:

the making of an internal review decision; and

the reasons for that decision.

30E External review by Administrative Review Tribunal of internal review decisions 1

Application may be made to the Administrative Review Tribunal for review of an internal review decision of the Board.

(2) Subsections 108(2) and (4) of the Administrative Review Tribunal Act 2024 have effect for the purposes of this Act and the Income Tax Assessment Act 1997 for:

(a) an internal review decision as varied by the Tribunal under Administrative Review Tribunal Act 2024; orsection 105 of the

a decision made by the Tribunal under that section in substitution for an internal review decision.

Note: This means that the varied or substituted decision takes effect from the day on which the reviewable decision took effect (see subsection 30D(5)).

6 Consolidated groups and MEC groups

31 Registrations and findings not effective for subsidiary members for group R&D activities 1

An R&D entity’s registration under section 27A for an income year has no effect to the extent that the registration is for an activity conducted during a period that the R&D entity is a subsidiary member of a consolidated group or MEC group, of which the head company is an R&D entity.

Example: If an activity is conducted by the R&D entity during all of an income year, and part way through the income year the R&D entity becomes a subsidiary member of a consolidated group:

the R&D entity can apply to be registered for the activity for the income year, and that registration will be effective in respect of the first part of the income year; and

the head company of the group can apply to be registered for the activity for the income year in respect of the second part of the income year.

If:

a finding is made under this Part on application by an R&D entity that is a subsidiary member of a consolidated group or MEC group; and

the head company of the group is also an R&D entity;

the finding has no effect to the extent that the finding is for an activity conducted during a period that the R&D entity is a subsidiary member of the group.

31A What happens to findings if R&D entity joins a group 1

(1) If a finding (the actual finding) under this Part:

(a) is in force for an R&D entity immediately before the time (the joining time) it becomes a subsidiary member of a consolidated group or MEC group, of which the head company is an R&D entity; and

is for an activity to be conducted wholly or partly after the joining time;

a corresponding finding (the deemed finding) in the same terms is taken to come into force at the joining time for the head company and the activity.

The deemed finding ceases to be in force if the R&D entity ceases to be a subsidiary member of the group.

The result of any review (see Division 5) of an actual finding is taken to apply in a corresponding way to the deemed finding.

Neither section 28F (notice of decision about findings) nor Division 5 (review) applies to the deemed finding.

31B What happens to findings if R&D entity leaves a group 1

(1) The consequences in subsection (2) apply if a finding (the group finding) under this Part:

is for an R&D entity that is the head company of a consolidated group or MEC group; and

(b) is in force immediately before the time (the leaving time) another R&D entity ceases to be a subsidiary member of the group; and

is for an activity to be conducted by or for the other R&D entity wholly or partly after the leaving time; and

is not a deemed finding.

The consequences are as follows:

(a) a corresponding finding (the continuing finding) in the same terms is taken to come into force at the leaving time for the other R&D entity and the activity;

everything that happened under this Part before the leaving time in relation to the group finding is taken to have happened in relation to the continuing finding;

the group finding ceases to be in force at the leaving time.

6A Determinations about Board’s powers, functions and duties under this Part

31C Simplified outline

• The Board may make general determinations about the circumstances or way in which it will exercise its powers, or perform its functions or duties, under this Part.

• The Board must act in accordance with such a determination.

• A determination cannot override the decision-making principles.

31D Board may make a determination about its powers, functions and duties 1

On its own initiative, the Board may, by notifiable instrument, make a determination about the circumstances or way in which the Board will exercise any of its powers, or perform any of its functions or duties, under this Part (except this Division).

The determination must not relate to the exercise of powers, or the performance of functions or duties, in a particular case or in relation to a particular entity.

The Board must exercise its powers, and perform its functions and duties, under this Part (except section 30D and this Division) in accordance with the determination.

Note: Section 30D is about the Board reviewing a reviewable decision.

The determination has no effect to the extent of any inconsistency with this Act, the regulations or the decision-making principles.

Note: The Board must revoke or amend the determination to remove any inconsistency: see section 31E.

31E When Board must amend or revoke a determination 1

This section applies to a determination made under section 31D if:

as a result of reviewing under section 30D a reviewable decision that was made in accordance with the determination because of section 31D, the Board is satisfied that the determination is incorrect; or

the determination is inconsistent with:

a decision of a court; or

a decision of the Administrative Review Tribunal on review of an internal review decision relating to a reviewable decision that was made in accordance with the determination because of section 31D; or

iii

this Act, the regulations or the decision-making principles.

The Board must, by notifiable instrument, revoke the determination or amend it so it is no longer incorrect or inconsistent.

(3) This section does not limit the application of subsection 33(3) of the Acts Interpretation Act 1901 in relation to the power to make a determination under section 31D of this Act.

Note: Subsection 33(3) of the Acts Interpretation Act 1901 provides that a power to make an instrument includes the power to revoke or vary the instrument.

7 Other matters

32 Approved forms 1

This section applies if a provision of this Part requires a thing to be in the approved form.

To be in the approved form for the provision, the thing must:

be in writing in a form approved by the Board; and

include the information required by the form; and

include any other material (including documents) required by the form.

The Board may approve, in writing, a form for the purposes of paragraph (2)(a). When doing so, the Board must ensure the form requires the production of information, or other material (including documents), specified in regulations made for the purposes of this subsection.

Note: For specification by class, see subsection 13(3) of the Legislation Act 2003.

32A Decision-making principles

The Minister may, by legislative instrument, make principles (the decision-making principles) that the Board must comply with when deciding the following:

whether to allow a thing to be given under this Part within a further period than that specified in this Part;

whether refusing to make a finding sought under this Part is justified;

whether making a variation sought under section 27M is justified.

32B General rules about findings under this Part 1

A finding made under this Part in relation to an R&D entity has no effect to the extent of any inconsistency with a finding already in force under this Part in relation to the R&D entity.

Example: A finding under subsection 27J(1) in relation to an R&D entity’s registration has no effect to the extent of any inconsistency with:

a finding already in force under that subsection in relation to that registration; or

a finding already in force under subsection 27B(1) in relation to the application for that registration; or

a finding already in force under subsection 28A(1) (advance findings about the nature of activities) in relation to the R&D entity.

(2) Subsection 33(3) of the Acts Interpretation Act 1901 does not apply to the power to make a finding under this Part.

Note: This means the power to make a finding does not itself include the power to vary or revoke that finding. A finding can only be varied or revoked on review under Division 5.

32C Alternative constitutional basis 1

Without limiting its effect apart from this subsection, this Part also has the effect it would have if:

subsection (2) had not been enacted; and

each reference in this Part to an R&D entity were, by express provision, confined to an R&D entity that:

is a constitutional corporation; or

(ii) has its registered office (within the meaning of the Corporations Act 2001) or principal place of business (within the meaning of that Act) located in a Territory.

Without limiting its effect apart from this subsection, this Part also has the effect it would have if:

subsection (1) had not been enacted; and

this Part, by express provision, confined applications, registrations, findings and decisions under this Part to be in relation to activities, or parts of activities, conducted or to be conducted:

solely in a Territory; or

solely outside of Australia; or

iii

solely in a Territory and outside of Australia; or

for the dominant purpose of supporting core R&D activities conducted, or to be conducted, solely in a Territory.

IV Programs relating to industry, innovation, science and research

33 Industry, innovation, science and research programs 1

The Minister may, by legislative instrument, prescribe one or more programs in relation to industry, innovation, science or research, including in relation to the expenditure of Commonwealth money under such programs.

A program may only be prescribed under subsection (1):

to the extent that it is with respect to one or more legislative powers of the Parliament; and

if it is not a program to subsidise the extraction of coal or natural gas.

The legislative instrument must specify the legislative power or powers of the Parliament in respect of which the instrument is made.

The legislative instrument may make provision in relation to:

a description of the program; or

the purpose of the program; or

eligibility criteria relating to the program; or

a process for making applications in relation to the program; or

whether application fees are payable in relation to the program.

Subsections (3) and (4) do not limit subsection (1).

The Minister may, by writing, delegate to another Minister, the Minister’s power under subsection (1).

In performing functions and exercising powers under the delegation, the delegate must comply with any directions of the Minister.

34 Arrangements relating to industry, innovation, science and research programs 1

The Commonwealth may make, vary or administer an arrangement:

in relation to the carrying out of activities by a person under a program prescribed by legislative instrument under subsection 33(1); and

for money to be payable by the Commonwealth to the person for that purpose.

The power conferred on the Commonwealth by subsection (1) may be exercised on behalf of the Commonwealth by a Minister or an accountable authority of a non-corporate Commonwealth entity.

Note: For the power to delegate, see section 36.

In this section:

administer an arrangement includes give effect to.

arrangement includes contract, agreement or deed.

make an arrangement includes enter into.

vary an arrangement means:

vary in accordance with the terms or conditions of the arrangement; or

vary with the consent of the non-Commonwealth party or parties to the arrangement.

35 Terms and conditions relating to industry, innovation, science and research program arrangements 1

If a party to an arrangement under section 34 is a State or Territory:

the terms and conditions on which money may be payable by the Commonwealth under the arrangement must be set out in a written agreement between the Commonwealth and the State or Territory; and

the State or Territory must comply with the terms and conditions.

If a party to an arrangement under section 34 is a corporation to which paragraph 51(xx) of the Constitution applies:

the terms and conditions on which money may be payable by the Commonwealth under the arrangement must be set out in a written agreement between the Commonwealth and the corporation; and

the corporation must comply with the terms and conditions.

Without limiting subsection (2), the terms and conditions must provide for the circumstances in which the corporation must repay amounts to the Commonwealth.

An agreement under subsection (1) or (2) may be entered into on behalf of the Commonwealth by a Minister or an accountable authority of a non-corporate Commonwealth entity.

Note: For the power to delegate, see section 36.

This section does not, by implication, prevent an arrangement under section 34 between the Commonwealth and a person other than a State or Territory or a corporation to which paragraph 51(xx) of the Constitution applies from being made subject to terms and conditions.

36 Minister or accountable authority may delegate powers in relation to arrangements

Delegation by a Minister

A Minister may, by writing, delegate any or all of his or her powers under section 34 or 35 to an official of any non-corporate Commonwealth entity.

In exercising powers under a delegation, the delegate must comply with any directions of the Minister concerned.

Delegation by an accountable authority

An accountable authority of a non-corporate Commonwealth entity may, by writing, delegate any or all of his or her powers under section 34 or 35 to an official of any non-corporate Commonwealth entity.

In exercising powers under a delegation, the delegate must comply with any directions of the accountable authority concerned.

37 Relationship of this Part with the Public Governance, Performance and Accountability Act 2013

Section 23 of the Public Governance, Performance and Accountability Act 2013 (which deals with the power of accountable authorities in relation to arrangements and commitments) does not authorise the accountable authority of a non-corporate Commonwealth entity to exercise, on behalf of the Commonwealth, a power conferred on the Commonwealth by section 33 of this Act.

38 Executive power of the Commonwealth

This Part does not, by implication, limit the executive power of the Commonwealth.

V Miscellaneous

44 Offences 6

(6) A person shall not be convicted of both an offence against Criminal Code and an offence against section 136.1, 137.1 or 137.2 of the Criminal Code in respect of the same application for:section 135.2 of the

the expenditure of Commonwealth money under a program to which this Act relates; or

an advance in respect of money that may be paid under such a program.

(7) A reference in subsection (6) to a person being convicted of an offence includes a reference to an order being made under Crimes Act 1914 in relation to the person in respect of an offence.section 19B of the

45 Time for prosecutions

Notwithstanding anything in any other law, proceedings for an offence against this Act may be instituted within the period of 3 years after the commission of the offence.

46 Annual report

The Board must, as soon as practicable after the end of each financial year, prepare and give to the Minister, for presentation to the Parliament, a report on its operations during that year.

Note: See also Acts Interpretation Act 1901, which contains extra rules about annual reports.section 34C of the

47 Confidentiality 1

An official to whom this section applies must not, unless required or permitted by law to do so, disclose protected information to a person if disclosing of the protected information would constitute a breach of confidence.

An official to whom this section applies may disclose protected information to:

the Minister; or

(aa) a person employed by the Minister under the Members of Parliament (Staff) Act 1984; or

the Secretary of the Department; or

an officer of the Department designated in writing by the Secretary of the Department as being an officer who is to receive information under this Act.

An official to whom this section applies may disclose protected information if the disclosure is made:

in the course of performing a duty or function, or exercising a power, under this Act; or

for the purposes of enabling another person to perform duties or functions, or exercise powers, under this Act; or

(c) for the purposes of enabling a person to perform duties or functions, or exercise powers, under the Census and Statistics Act 1905 or the Income Tax Assessment Act 1997.

In this section:

disclose means divulge or communicate.

officer of the Department includes a consultant or other person providing services to the Department.

official to whom this section applies means the following:

the Board;

a person who is or has been a member of the Board;

a committee;

a person who is or has been a member of a committee;

a person who is or has been a member of the staff assisting the Board or a committee (see section 25);

a person who is or has been a consultant assisting the Board or a committee (see section 25);

(g) a person who was a member, or an acting member, of the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007);

(h) a person who was a member of the staff assisting the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007);

(i) a person who was a consultant assisting the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007).

protected information means information that relates to a matter covered by Part III of this Act.

48 Regulations

The Governor-General may make regulations, not inconsistent with this Act, prescribing matters:

required or permitted by this Act to be prescribed; or

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

48A Fees for making applications 1

The Minister may, by legislative instrument, prescribe fees, or a method of working out fees:

for making applications to the Board under Part III; or

for the purposes of paragraph 33(4)(e).

The fees must not be such as to amount to taxation.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Act	Number and year	Assent	Commencement	Application, saving and 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		s. 31: 19 Jan 1989 Part 4 (ss. 35–37): 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		ss. 91–112: Royal Assent	ss. 106 and 108
Industry, Technology and Regional Development Legislation Amendment Act 1994	58, 1994		29 June 1994 (see Gazette 1994, No. S211)	—
Taxation Laws Amendment Act (No. 4) 1994	181, 1994		Schedule 1 (items 22–85): 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): s. 3 (items 7, 8): Remainder: Royal Assent	ss. 4 and 5
Statute Law Revision Act 1996	43, 1996		Schedule 4 (items 1, 94): Royal Assent	—
Taxation Laws Amendment Act (No. 3) 1996	78, 1996		Schedule 4 (items 58–75): Royal Assent	Sch. 4 (item 69)
Industry Research and Development Amendment Act 1996	82, 1996		Sch 1 (items 1–3): (s 2(2)) Sch 1 (items 13, 14): (s 2(3)) Sch 1 (items 21–23): 15 June 1991 (s 2(4)) Remainder: 19 Dec 1996 (s 2(1))	—
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Sch 6 (Part 6): 24 Dec 1992 (s 2(16))	—
Tax Law Improvement Act (No. 1) 1998	46, 1998	22 June 1998	Sch 2 (items 548, 549): 22 June 1998 (s 2(2))	Sch 2 (item 549)
Industry Research and Development Amendment Act 1999	15, 1999			ss. 4 and 5
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999		Schedule 1 (items 544, 545): (see s 2(1), (2) and Gazette 1999, No. S584)	—
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000		Sch 2 (items 245–247, 418, 419): 24 May 2001 (s 2(3))	Sch. 2 (items 418, 419)
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
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001		Sch 1 (items 2–2B, 7): 1 Oct 2001 (s 2(1)) Sch 2 (items 45–50): Sch 2 (items 85–91): 30 Jun 2001 (s 2(3))	Sch 1 (item 2B) s 2(3)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)	—
Industry Research and Development Amendment Act 2004	15, 2004		Sch 1: 11 Sept 2004 (s 2(1) item 2) Remainder: 11 Mar 2004 (s 2(1) item 1)	Sch 1 (items 25, 28)
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007		Sch 11 (items 49–78) and Sch 12 (items 1–52, 279–287): 25 Sept 2007 (s 2(1) items 8, 9)	Sch 11 (item 78) and Sch 12 (items 279–287)
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 1 (item 34): 1 Mar 2010 (s 2(1) item 4)	—
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Sch 7 (item 75): 19 Apr 2011 (s 2(1) item 18)	—
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Sch 2 (items 708–710) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) item 5, 12)	Sch 3 (items 10, 11)
Tax Laws Amendment (Research and Development) Act 2011	93, 2011	8 Sept 2011	Sch 2 and Sch 4 (items 1–6, 16–18): 8 Sept 2011 (s 2(1) item 2)	Sch 4 (items 1–6, 16–18)
Statute Law Revision Act 2013	103, 2013	29 June 2013	Sch 4 (item 16): 29 June 2013 (s 2(1) item 16)	—
Statute Law Revision Act (No. 1) 2014	31, 2014	27 May 2014	Sch 7 (item 5): 24 June 2014 (s 2(1) item 9)	—
Tribunals Amalgamation Act 2015	60, 2015	26 May 2015	Sch 8 (item 27) and Sch 9): 1 July 2015 (s 2(1) items 19, 22)	Sch 9
Biosecurity (Consequential Amendments and Transitional Provisions) Act 2015	62, 2015	16 June 2015	Sch 2 (item 27) and Sch 4: 16 June 2016 (s 2(1) items 2, 4) Sch 3 (item 1): 16 June 2015 (s 2(1) item 3)	Sch 3 (item 1) and Sch 4
as amended by
Statute Update (Winter 2017) Act 2017	93, 2017	23 Aug 2017	Sch 2 (item 9): 20 Sept 2017 (s 2(1) item 4)	—
Act and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 304): 5 Mar 2016 (s 2(1) item 2)	—
Territories Legislation Amendment Act 2016	33, 2016	23 Mar 2016	Sch 5 (items 69–73): 1 July 2016 (s 2(1) item 7)	—
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016	63, 2016	20 Oct 2016	Sch 1 (items 1–39, 41–46): 20 Oct 2016 (s 2(1) item 1)	Sch 1 (items 39, 43, 46)
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 6 (items 4–8): 1 Jan 2021 (s 2(1) item 7)	Sch 6 (item 6)
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021	101, 2021	10 Sept 2021	Sch 1 (items 1, 2): 11 Sept 2021 (s 2(1) item 1)	—
Safeguard Mechanism (Crediting) Amendment Act 2023	14, 2023	11 Apr 2023	Sch 1 (items 66G, 67): 12 Apr 2023 (s 2(1) item 2)	Sch 1 (item 67)
Members of Parliament (Staff) Amendment Act 2023	71, 2023	19 Sept 2023	Sch 4 (item 17): 17 Oct 2023 (s 2(1) item 5)	—
Financial Framework (Supplementary Powers) Amendment Act 2024	27, 2024	30 May 2024	Sch 1 (items 9–11): 31 May 2024 (s 2(1) item 2)	—
Administrative Review Tribunal (Consequential and Transitional Provisions No. 2) Act 2024	39, 2024	31 May 2024	Sch 11 (items 9–19): 14 Oct 2024 (s 2(1) item 2)	—
Administrative Review Tribunal (Miscellaneous Measures) Act 2025	14, 2025	20 Feb 2025	Sch 2 (item 87): 21 Feb 2025 (s 2(1) item 2)	—

Endnote 4—Amendment history

Provision affected	How affected
Title	am. No. 59, 1988
	rs No 63, 2016
Part I
s. 3	am. No. 59, 1988; No. 15, 2004; No. 164, 2007; No. 93, 2011
	rs No 63, 2016
s 4	am No 66, 1991; No 224, 1992; No 78, 1996; No 15, 2004; No 164, 2007; No 93, 2011; No 31, 2014; No 33, 2016; No 63, 2016; No 101, 2021
s 5	rs No 33, 2016
Part II
s 6	rs No 164, 2007; No 63, 2016; No 101, 2021
s. 7	am. No. 66, 1991; No. 224, 1992; No. 15, 2004; No. 164, 2007; No. 93, 2011; No 63, 2016
s. 9	am. No. 59, 1988; No. 146, 1999; No 63, 2016
s. 10	am. No. 15, 1999; No 63, 2016
s. 11	am. No. 224, 1992; No. 164, 2007; No. 93, 2011
s. 12	am. No. 43, 1996
s 14	rs No 63, 2016
s 15	am No 63, 2016
s. 16	am. No. 164, 2007
s. 17	am. No. 164, 2007; No. 46, 2011; No 63, 2016
s. 18	am. No. 164, 2007; No 63, 2016
s. 18A	ad. No. 15, 2004
	rep No 63, 2016
s. 19	am. No. 15, 2004; No. 164, 2007
	rs No 63, 2016
s. 19A	ad. No. 15, 2004
	rep No 63, 2016
s. 19B	ad. No. 164, 2007
	rep No 63, 2016
s. 20	am. No. 66, 1991; No. 224, 1992; No. 78, 1996; No. 164, 2007
	rep No 63, 2016
s. 20A	ad. No. 78, 1996
s 21	am No 59, 1988; No 224, 1992; No 164, 2007; No 63, 2016; No 92, 2020
s. 22	am. No. 59, 1988; No. 224, 1992 ; No. 15, 1999; No. 164, 2007; No. 93, 2011; No 63, 2016
s 22A	ad No 59, 1988
	am No 224, 1992; No 164, 2007; No 46, 2011; No 63, 2016; No 92, 2020
s 23	am No 63, 2016
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
	am No 92, 2020
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
s 27D	ad No. 93, 2011
s 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
s 28A	ad. No. 93, 2011
s 28B	ad. No. 93, 2011
	am No 126, 2015
Subdivision C
s 28C	ad. No. 93, 2011
s 28D	ad. No. 93, 2011
	am No 62, 2015; No 33, 2016
Subdivision D
s. 28E	ad. No. 93, 2011
Subdivision E
ss. 28F–28H	ad. No. 93, 2011
Division 3A	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
	am No 39, 2024
s 30A	ad. No. 93, 2011
s 30B	ad No 93, 2011
s 30C	ad. No 93, 2011
s 30D	ad No 93, 2011
	am No 39, 2024
s 30E	ad No 93, 2011
	am No 60, 2015; No 39, 2024; No 14, 2025
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 6A
Division 6A	ad No 92, 2020
s 31C	ad No 92, 2020
s 31D	ad No 92, 2020
s 31E	ad No 92, 2020
	am No 39, 2024
Division 7
s. 32	rep. No. 15, 2004
	ad. No. 93, 2011
	am No 126, 2015
ss. 32A–32C	ad. No. 93, 2011
Part IV
Part IV	ad No 63, 2016
s 33	rep No 15, 2004
	ad No 63, 2016
	am No 14, 2023
s 34	rep No 15, 2004
	ad No 63, 2016
s 34A	ad No 66, 1991
	am No 78, 1996
	rep No 15, 2004
s 34B	ad No 66, 1991
	rep No 15, 2004
s 35	rep No 15, 2004
	ad No 63, 2016
s 36	rep No 15, 2004
	ad No 63, 2016
s 37	rep No 15, 2004
	ad No 63, 2016
	am No 27, 2024
	ed C32
s 38	am No 66, 1991
	rep No 15, 2004
	ad No 63, 2016
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
	am. 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. 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
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
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
s 40	rep No 15, 2004
s 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; No 63, 2016
s. 46	am. No. 66, 1991; No. 78, 1996; No. 170, 2001; No. 15, 2004; No. 164, 2007; No. 93, 2011
	rs No 63, 2016
s 47	am No 59, 1988; No 15, 1999; No 164, 2007; No 8, 2010; No 5, 2011; No 93, 2011; No 63, 2016; No 71, 2023
s. 48A	ad. No. 82, 1996
	rs. No. 93, 2011; No 63, 2016
Part VI	rep No 103, 2013
ss. 49–53	rep No 103, 2013