Industrial Research and Development Incentives Regulations (Cth)

Industrial Research and Development Incentives Regulations

Statutory Rules 1977 No. 16 as amended

made under the

Industrial Research and Development Incentives Act 1976

This compilation was prepared on 2 June 2003

taking into account amendments up to SR 1985 No. 230

The text of any of those amendments not in force

on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney-General’s Department, Canberra

Contents

    1Citation [see Note 1]

 These Regulations may be cited as the Industrial Research and Development Incentives Regulations.

1AInterpretation

 In these Regulations, the Act means the Industrial Research and Development Incentives Act 1976.

1BEligible companies

 For the purposes of paragraph (a) of the definition of eligible company in subsection 4 (1) of the Act, each of the following companies is prescribed:

• (a)

  the company carrying on business under the name ‘Alan, D. and G. Reid’ at 351 Darebin Road, Thornbury, Victoria;

• (b)

  the company carrying on business in the State of Western Australia under the name ‘David Payne and Co’, being a name that is registered under a law of that State relating to the registration of business names;

• (c)

  the company carrying on business in the State of New South Wales under the name ‘Essential Oil Industries’, being a name that is registered under a law of that State relating to the registration of business names;

• (d)

  The Australian Gas Light Company;

• (e)

  the company carrying on business in the State of Queensland under the name ‘Zane Solar Systems (Aust)’, being a name registered under a law of that State relating to the registration of business names;

• (f)

  the company carrying on business in the State of Queensland under the name ‘Boogan Implement Company’, being a name that is registered under a law of that State relating to the registration of business names;

• (g)

  the company carrying on business under the name ‘S. L. and Y. F. M. Burgess’ at Berri, South Australia;

• (h)

  the company carrying on business in the State of Victoria under the name ‘Dewar Electronics’, being a name that is registered under a law of that State relating to the registration of business names;

• (i)

  the company carrying on business in the State of Queensland under the name ‘Haines Hunter Group’, being a name that is registered under a law of that State relating to the registration of business names;

• (j)

  the company carrying on business in the State of Queensland under the name ‘Nu-Spray Industries’, being a name that is registered under a law of that State relating to the registration of business names;

• (k)

  the company carrying on business in the State of South Australia under the name ‘Australian Mobile Mining Equipment S.A.’, being a name that is registered under a law of that State relating to the registration of business names;

• (l)

  the company carrying on business in the State of Western Australia under the name ‘H.S. Audio Industries’, being a name that is registered under a law of that State relating to the registration of business names;

• (m)

  the company carrying on business in the State of New South Wales under the name ‘Illawarra Communications’, being a name that is registered under a law of that State relating to the registration of business names;

• (n)

  the company carrying on business in the State of South Australia under the name ‘Woodfast Machinery Co.’, being a name that is registered under a law of that State relating to the registration of business names;

• (o)

  the company carrying on business in the State of Victoria under the name ‘Cargo-New Pack Industries’, being a name that is registered under a law of that State relating to the registration of business names;

• (p)

  the company carrying on business in the State of Queensland under the name ‘MTE Electronics’, being a name that is registered under a law of that State relating to the registration of business names;

• (q)

  the company carrying on business in the State of Queensland under the name ‘Queensland Cabin Engineers’, being a name that is registered under a law of that State relating to the registration of business names.

3Prescribed percentage of eligible expenditure for purposes of subparagraph 23 (2) (e) (i) of the Act

• (1)

  For the purposes of subparagraph 23 (2) (e) (i) of the Act, the percentage prescribed in relation to the grant year commencing on 1 July 1977 is 25 per centum.

• (2)

  For the purposes of subparagraph 23 (2) (e) (i) of the Act, the percentage prescribed in relation to the grant year that commenced on 1 July 1978 is 50 per centum.

• (3)

  For the purposes of subparagraph 23 (2) (e) (i) of the Act, the percentage prescribed in relation to each of the grant years commencing on 1 July 1979 and 1 July 1980 is 50 per cent.

4Prescribed amount for purposes of subparagraph 23 (2) (e) (ii) of the Act

• (1)

  For the purposes of subparagraph 23 (2) (e) (ii) of the Act, the amount prescribed in relation to the grant year commencing on 1 July 1977 is $15,000.

• (2)

  For the purposes of subparagraph 23 (2) (e) (ii) of the Act, the amount prescribed in relation to the grant year that commenced on 1 July 1978 is $25,000.

• (3)

  For the purposes of subparagraph 23 (2) (e) (ii) of the Act, the amount prescribed in relation to each of the grant years commencing on 1 July 1979 and 1 July 1980 is $25,000.

5Prescribed percentage of eligible expenditure and prescribed amount – subparagraphs 23 (2) (g) (i) and (ii) of Act

 In relation to a grant year the commencement date of which is specified in Column 1 of the following table:

• (a)

  the percentage specified in Column 2 of that table opposite that commencement date is prescribed for the purposes of subparagraph 23 (2) (g) (i) of the Act; and

• (b)

  the amount specified in Column 3 of that table opposite that commencement date is prescribed for the purpose of subparagraph 23 (2) (g) (ii) of the Act.

Table

Column 1	Column 2	Column 3
1 July 1982	50%	$40,000
1 July 1983	50%	$40,000
1 July 1984	50%	$40,000
1 July 1985	50%	$40,000

7Time for making applications

 For the purposes of subsection 34 (7) of the Act:

• (a)

  30 November 1983 is prescribed as the first relevant date; and

• (b)

  30 December 1983 is prescribed as the second relevant date;

in respect of the grant year that commenced on 1 July 1982.

Notes to the Industrial Research and Development Incentives Regulations

Note 1

The Industrial Research and Development Incentives Regulations (in force under the Industrial Research and Development Incentives Act 1976) as shown in this compilation comprise Statutory Rules 1977 No. 16 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1977 No. 16	16 Feb 1977	16 Feb 1977
1977 No. 123	28 July 1977	28 July 1977	—
1978 No. 112	4 July 1978	4 July 1978	—
1978 No. 157	29 Aug 1978	29 Aug 1978	—
1978 No. 171	19 Sept 1978	19 Sept 1978	—
1979 No. 37	14 Mar 1979	14 Mar 1979	—
1979 No. 296	24 Dec 1979	24 Dec 1979	—
1981 No. 45	20 Mar 1981	20 Mar 1981	—
1981 No. 113	26 May 1981	26 May 1981	—
1982 No. 314	17 Nov 1982	17 Nov 1982	—
1982 No. 349	8 Dec 1982	8 Dec 1982	—
1983 No. 198	29 Sept 1983	29 Sept 1983	—
1984 No. 36	15 Mar 1984	15 Mar 1984	—
1984 No. 194	10 Aug 1984	10 Aug 1984	—
1985 No. 230	19 Sept 1985	19 Sept 1985	—

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1A.......................................	ad. 1977 No. 123
R. 1B.......................................	ad. 1978 No. 112
rs. 1978 No. 157; 1979 Nos. 37 and 296
am. 1981 Nos. 45 and 113
R. 2.........................................	am. 1979 No. 37
rep. 1982 No. 349
R. 3.........................................	ad. 1977 No. 123
am. 1978 No. 171; 1979 No. 37
R. 4.........................................	ad. 1977 No. 123
am. 1978 No. 171; 1979 No. 37
R. 5.........................................	ad. 1982 No. 314
am. 1983 No. 198
rs. 1984 No. 194
am. 1985 No. 230
R. 6.........................................	ad. 1982 No. 314
am. 1983 No. 198
rep. 1984 No. 194
R. 7.........................................	ad. 1984 No. 36