Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 3A   Quarterly credits

Part 3   Modified Acts may provide for certain matters

6   Other matters the modified Acts may provide for

(1) As a result of the regulations, the collective operation of the relevant Acts may make different provision for a matter for different kinds of entities.

Note: For example, different provision could be made for members of consolidated groups or MEC groups.

(2) As a result of the regulations, the collective operation of the relevant Acts may make provision for a matter by:

(a) empowering a person to make a decision of an administrative character; and

(b) if appropriate, requiring the person to make that decision in accordance with decision-making principles.

Any decision-making principles must be legislative instruments.

(3) This item does not limit item 2.