Industrial Research and Development Incentives Regulations

Administered by Department of Industry, Science and Resources

Legislation au F1997B01788 Regulations Not in force Legislative Instrument

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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

 1 Citation [see Note 1]

 1A Interpretation 

 1B Eligible companies 

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

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

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

 7 Time for making applications 

Notes  

 

 

 

 

1 Citation [see Note 1]

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

1A Interpretation

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

1B Eligible 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.

3 Prescribed 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.

4 Prescribed 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.

5 Prescribed 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

7 Time 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

 

 

Overview

The Industrial Research and Development Incentives Regulations, Statutory Rules 1977 No. 16, were enacted to provide detailed rules for the administration of the Industrial Research and Development Incentives Act 1976, which was introduced to foster innovation and technological advancement in Australia by offering financial incentives for research and development activities. The Regulations were made under the authority of the Act by the Parliament of Australia and aim to facilitate the effective implementation of the legislative framework by setting out specific criteria and percentages for eligible expenditures and prescribed amounts for grant purposes. This legislation seeks to encourage eligible companies to invest in research and development, thereby contributing to the nation's economic growth and technological capabilities. These Regulations, as amended, outline the process for determining eligibility, the prescribed percentages of eligible expenditure, and the prescribed amounts for grants, providing a structured approach to supporting industrial research and development initiatives. They include provisions for the time frames within which applications must be made, ensuring that the regulatory process is clear and efficient. The regulations have been updated to reflect changes in the economic and industrial environment, maintaining their relevance and effectiveness over time.

Scope and Application

The Industrial Research and Development Incentives Regulations, made under the Industrial Research and Development Incentives Act 1976, provide the framework for administering the incentives aimed at fostering industrial research and development in Australia. The Act applies to eligible companies, which are defined and prescribed in the Regulations, and encompasses a range of industries and businesses that engage in research and development activities. These companies are specifically identified by name and location, ensuring a targeted approach to incentivising innovation across various sectors. The geographic reach of these Regulations is national, as they apply throughout Australia, and they are enforced in accordance with the overarching provisions of the Act. The Regulations also detail the prescribed percentages of eligible expenditure and the prescribed amounts for certain grant years, which are crucial for determining the extent of financial support available under the scheme. Additionally, the Regulations specify the timeframes for making applications, ensuring that companies are aware of critical deadlines to secure their eligibility for the incentives. The Act's application may be further extended or restricted through subordinate instruments, which amend and adapt the primary legislative framework to changing economic and industrial conditions.

Key Provisions

The Industrial Research and Development Incentives Regulations, which are made under the Industrial Research and Development Incentives Act 1976, provide specific details on the percentages and amounts that determine the eligibility and amounts of grants available for research and development activities. Section 1A of the Regulations defines the Act as the Industrial Research and Development Incentives Act 1976, while Section 1B lists the eligible companies that qualify for these incentives. Section 3 outlines the prescribed percentage of eligible expenditure for different grant years, with 25% for the grant year commencing on 1 July 1977, and 50% for the grant years commencing on 1 July 1978, 1 July 1979, and 1 July 1980. Section 4 specifies the prescribed amounts for these grant years, with $15,000 for the grant year commencing on 1 July 1977, and $25,000 for the grant years commencing on 1 July 1978, 1 July 1979, and 1 July 1980. Section 5 details the prescribed percentages of eligible expenditure and prescribed amounts for grant years starting from 1 July 1982 onwards, with 50% and $40,000 being the prescribed values for each of these years. The Regulations impose several obligations on the parties they govern. Firstly, they require eligible companies to ensure that their research and development activities meet the prescribed percentages and amounts to qualify for the incentives. Secondly, they mandate that companies apply for grants within the specified time frames, as detailed in Section 7 of the Regulations, which sets out the first and second relevant dates for making applications. Compliance with these provisions is necessary for companies to receive the financial incentives provided by the Act. Failure to comply with the provisions of the Industrial Research and Development Incentives Regulations may result in various consequences. The Act itself does not explicitly outline specific offences, penalties, or consequences for breach within the Regulations. However, any non-compliance with the Act or its subsidiary legislation could potentially lead to legal repercussions under the broader legislative framework. These could include civil penalties for incorrect claims or misrepresentations, as well as potential criminal charges if the breaches are deemed serious or deliberate. The specific penalties would depend on the nature and severity of the breach, as well as any relevant case law and statutory provisions.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.