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Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Main components of new R&D incentive
- Income Tax Assessment Act 1997
- 1 After Division 345
- 2 Subsection 995-1(1)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1) (definition of research and development activities )
- 10 Subsection 995-1(1)
- Schedule 2 Innovation Australia's role
- Part 1 Main amendment
- Industry Research and Development Act 1986
- 1 After Part II
- 26A Simplified outline
- 27A Registering R&D entities for R&D activities
- 27B Findings about applications for registration
- 27C Notice of decision about registration
- 27D Applying to register R&D activities
- 27E Board may request further information
- 27F Examining a registration
- 27G Applying for findings
- 27H Board may request information during an examination
- 27J Findings about a registration
- 27K Notice of findings or of decisions refusing to make findings
- 27L Automatic variations so registration is consistent with findings
- 27M Varying registrations on application
- 27N Revoking registrations
- 28A Advance findings about the nature of activities
- 28B Applications made on behalf of R&D entities
- 28C Findings about activities to be conducted outside Australia
- 28D Conditions for a finding that an overseas activity cannot be conducted in Australia etc.
- 28E Findings about whether technology is core technology
- 28F Notice of decision about findings
- 28G Applying for findings
- 28H Board may request further information
- 29A Registering research service providers
- 29B Applying for registration
- 29C Board may request further information about an application
- 29D Board may need to make inquiries about an application
- 29E Duration of registrations
- 29F Varying registrations - on application
- 29G Varying registrations - otherwise than on application
- 29H Revoking registrations
- 29J Register of research service providers
- 30B Notice of reviewable decision and internal review rights
- 30C Applications for internal review of reviewable decisions
- 30D Internal review of reviewable decisions
- 30E External review by AAT of internal review decisions
- 31A What happens to findings if R&D entity joins a group
- 31B What happens to findings if R&D entity leaves a group
- 32B General rules about findings under this Part
- 32C Alternative constitutional basis
- Part 2 Other amendments
- Industry Research and Development Act 1986
- 2 Section 3
- 3 Subsection 4(1)
- 4 Subsection 4(1) (definition of approved research institute )
- 5 Subsection 4(1)
- 6 Subsection 4(1) (definition of company )
- 7 Subsection 4(1)
- 8 Subsection 4(1)
- 9 Subsection 4(1)
- 10 Subsection 4(1)
- 11 Subsection 4(1)
- 12 Subsection 4(1)
- 13 Subsection 4(1) (definition of finance scheme guidelines )
- 14 Subsection 4(1)
- 15 Subsection 4(1)
- 16 Subsection 4(1)
- 17 Subsection 4(1)
- 18 Subsection 4(1)
- 19 Subsection 4(1)
- 20 Subsection 4(1) (definition of research and development activities )
- 21 Subsection 4(1) (definition of researcher )
- 22 Subsection 4(1)
- 23 Subsection 4(1)
- 24 Subsection 4(1)
- 25 Subsection 4(1)
- 26 Subsection 4(1)
- 27 Subsection 4(1)
- 28 Subsection 4(2)
- 29 Paragraph 7(aa)
- 30 Paragraph 7(ca)
- 31 Subsection 11(1)
- 32 Subsection 11(2)
- 33 Subsection 22(9)
- 34 Part IIIA
- 35 Subparagraph 46(2)(b)(iv)
- 36 Paragraph 46(2)(ca)
- 37 At the end of subsection 46(2)
- 38 Subsection 47(1)
- 39 Subsection 47(1)
- 40 Subsection 47(2)
- 41 After subsection 47(2)
- 42 Subsection 47(3)
- 43 Section 48A
- Schedule 3 Other amendments relating to new R&D incentive
- Part 1 Tax offset rules
- Income Tax Assessment Act 1997
- 1 Subsection 63-10(1) (after table item 30)
- 2 Section 67-23 (table item 35)
- 3 At the end of section 67-23
- 4 At the end of Division 67
- Part 2 Prepayments of expenditure
- Income Tax Assessment Act 1936
- 5 Subsection 82KZL(1) (paragraph (d) of the definition of excluded expenditure )
- 6 Subsection 82KZL(1)
- 7 Subsection 82KZL(1) (definition of research and development activities )
- 8 Subsection 82KZL(3)
- 9 After section 82KZLA
- 10 Paragraph 82KZM(1)(c)
- 11 Paragraph 82KZMA(1)(a)
- 12 Paragraph 82KZME(1)(a)
- 13 Paragraph 82KZMF(2)(a)
- 14 At the end of subsection 82KZMF(2)
- Part 3 Capital allowances
- Income Tax Assessment Act 1997
- 15 Subsection 40-25(7) (note)
- 16 At the end of subsection 40-25(7)
- 17 Subsection 40-65(6)
- 18 Subsection 40-95(9) (note)
- 19 Subsection 40-100(4)
- 20 Subsections 40-105(1), (2) and (3)
- 21 Subsection 40-215(1)
- 22 At the end of subsection 40-215(1)
- 23 Subsection 40-215(2)
- 24 Section 40-292
- 25 Subsection 40-425(8)
- Part 4 Capital works
- Income Tax Assessment Act 1997
- 26 Section 43-35
- 27 Paragraph 43-70(2)(g)
- 28 Subsection 43-70(2) (note)
- 29 Section 43-90
- 30 Section 43-90
- 31 Section 43-90 (note)
- 32 Section 43-100
- 33 At the end of section 43-100
- 34 Subsection 43-140(1)
- 35 Subsection 43-140(1) (note 1)
- 36 Subsection 43-140(1) (note 2)
- 37 Section 43-195 (heading)
- 38 Section 43-195
- 39 Section 43-210 (step 4)
- 40 Section 43-210 (note to step 4)
- 41 Section 43-215 (step 3)
- Part 5 Forgiveness of commercial debts
- Division 1 Amending the new law
- Income Tax Assessment Act 1997
- 42 Subsection 245-145(1) (table item 4)
- Division 2 Amending the old law
- Income Tax Assessment Act 1936
- 43 Subsection 245-140(1) in Schedule 2C (table item 8 of the definition of table of deductible expenditure )
- Part 6 Other amendments
- Income Tax Assessment Act 1936
- 44 Sections 73B to 73Z
- 45 Section 94J
- 46 After subsection 102T(8)
- 47 Subsection 136AB(2)
- 48 Subsection 170(10A)
- 49 Subsection 262A(4AC)
- 50 Paragraph 262A(4AC)(a)
- 51 Subsection 57-85(3) in Schedule 2D (table item 13)
- 52 Subsection 57-110(2) in Schedule 2D (table item 7)
- 53 At the end of subsection 57-110(2) in Schedule 2D
- Income Tax Assessment Act 1997
- 54 Section 4-25
- 55 Subsection 9-5(1) (after table item 4)
- 56 Section 10-5 (table item headed "balancing adjustment")
- 57 Section 10-5 (table item headed "industrial property")
- 58 Section 10-5 (after table item headed "quarrying")
- 59 Section 10-5 (table item headed "research & development”)
- 60 Section 12-5 (table item headed "balancing adjustment")
- 61 Section 12-5 (table item headed "industrial property")
- 62 Section 12-5 (after table item headed "qualifying securities")
- 63 Section 12-5 (table item headed "research & development”)
- 64 Section 12-5 (table item headed "scientific research")
- 65 Section 13-1 (after table item headed "public unit trust")
- 66 Section 13-1 (table item headed "research and development")
- 67 Section 20-5 (table items 5 and 6)
- 68 Section 20-5 (at the end of the table)
- 69 Subsection 20-30(1) (after table item 1.19)
- 70 Subsection 20-30(2) (table item 2.8)
- 71 Subsection 41-10(2)
- 72 Paragraph 41-10(3)(c)
- 73 Section 104-235 (heading)
- 74 Paragraph 104-235(1A)(a)
- 75 Subsection 104-235(1B)
- 76 At the end of subsection 104-235(1B)
- 77 Paragraph 104-235(4)(a)
- 78 Subsection 104-240(1)
- 79 Subsection 104-240(1) (paragraph (a) of the definition of sum of reductions )
- 80 Subsection 104-240(1) (paragraph (b) of the definition of sum of reductions )
- 81 Subsection 104-240(1) (definition of total decline )
- 82 Subsection 104-240(1) (note)
- 83 Subsection 104-240(2)
- 84 Paragraphs 108-55(1)(a) and (b)
- 85 Paragraph 110-45(2)(b) (note)
- 86 Subsection 110-45(2) (table item 3)
- 87 Section 118-24 (heading)
- 88 Subsection 118-24(1)
- 89 Subsection 118-24(1)
- 90 Section 118-35
- 91 Subsection 205-15(1) (table items 1 and 2)
- 92 At the end of section 205-15
- 93 Subsection 205-30(2)
- 94 Paragraph 205-35(1)(b)
- 95 Subsection 205-35(2)
- 96 Paragraph 230-515(2)(b)
- 97 Paragraph 250-290(2)(c)
- 98 Subsection 295-85(4) (table item 7)
- 99 Subsection 328-175(9)
- 100 Subsection 345-10(4) (table item 7)
- 101 Section 701-5 (note 2)
- 102 Subsection 701-40(1) (note)
- 103 Paragraph 701-40(2)(d)
- 104 Subsection 701-55(2)
- 105 Before Subdivision 716-Z
- 106 Subsection 995-1(1) (paragraph (e) of the definition of capital allowance )
- 107 Subsection 995-1(1) (paragraph (f) of the definition of capital allowance )
- Income Tax (Transitional Provisions) Act 1997
- 108 Subsection 118-24A(1)
- Taxation Administration Act 1953
- 109 Paragraph 14ZW(1)(bc)
- 110 Subsection 286-75(3) in Schedule 1
- 111 Paragraph 286-80(2)(b) in Schedule 1
- Schedule 3A Quarterly credits
- Part 1 Introduction
- 1 Definitions
- Part 2 Power to make regulations to modify operation of Acts
- 2 Regulations may modify operation of Acts to allow quarterly credits
- 3 First objective - quarterly credits in anticipation of refundable tax offset
- 4 Second objective - tax neutral consequences
- Part 3 Modified Acts may provide for certain matters
- 5 Some matters the modified Acts may provide for
- 6 Other matters the modified Acts may provide for
- Part 4 Alternative constitutional basis
- 7 Alternative constitutional basis
- Part 5 Other matters
- 8 Varying the regulations
- 9 Another way of dealing with transitional, application or saving matters
- Schedule 4 Application, savings and transitional provisions
- Part 1 Application provisions
- 1 Application of repeals and amendments
- Part 2 General savings provisions
- 2 Object
- 3 Making and amending assessments, and doing other things etc., in relation to past matters
- 4 Saving of provisions about effect of assessments
- 5 Repeals disregarded for the purposes of dependent provisions
- 6 Schedule does not limit operation of the Acts Interpretation Act 1901
- Part 3 Transitional provisions appearing as amendments of other Acts
- Income Tax Assessment Act 1997
- 7 Subsection 40-75(2) (note)
- 8 At the end of subsection 40-75(2)
- 9 Subsection 40-85(2) (note)
- Income Tax (Transitional Provisions) Act 1997
- 10 After section 40-65
- 11 At the end of Subdivision 40-B
- 12 After section 40-290
- 13 After section 40-420
- 14 After section 104-205
- 15 After Division 328
- Part 4 Other savings and transitional provisions
- 16 R&D activities registered under the old law
- 17 Australian research agencies registered under the old law
- 18 Regulations
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