REGULATIONS UNDER THE INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS ACT 1967-1972.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Industrial Research and Development Grants Act 1967-1972.
Dated this tenth day of May, 1973.
PAUL HASLUCK
Governor-General
By His Excellency’s Command,
J. F. CAIRNS
Minister of State for Secondary Industry.
Amendments of the Industrial Research and Development Grants Regulations†
1. After regulation 1 of the Industrial Research and Development Grants Regulations the following regulation is inserted:—
Interpretation.
“1a. (1) In these Regulations, ‘the Act’ means the Industrial Research and Development Grants Act 1967-1972.
“(2) In these Regulations, a reference to industrial research and development in relation to an eligible company shall be read as a reference to industrial research and development performed by the company that is industrial research and development within the meaning of paragraph 5 (4) (a) of the Act.”.
Time for applications.
2. Regulation 2 of the Industrial Research and Development Grants Regulations is amended by adding at the end thereof the following sub-regulation:—
“(3) A request in writing to the Board under sub-regulation (2) shall be deemed not to have been made until it has been received by the Board or has been received on behalf of the Board by a member of the staff assisting the Board or by a person appointed by the Board to receive requests in writing under that sub-regulation.”.
3. After regulation 2 of the Industrial Research and Development Grants Regulations the following regulations are added:—
Eligible Company.
“3. The Australian Gas Light Company is prescribed for the purposes of paragraph (a) of the definition of ‘eligible company’ in sub-section 5(1) of the Act.
* Notified in the on 17 May 1973.
† Statutory Rules 1969, No. 100, as amended by Statutory Rules 1971, No. 89; 1972, No. 17; and 1973, No. 61.
Prescribed classes of expenditure.
“ 4. (1) Each of the following classes of expenditure is a prescribed class of expenditure for the purposes of paragraph 25 (1)(d) of the Act:—
(a) payments made by the eligible company for materials used or consumed in the performance of its industrial research and development;
(b) payments made by the eligible company in the purchase and maintenance of living creatures used in connexion with the performance of its industrial research and development;
(c) so much of the amounts paid by the eligible company for the provision of the services by a person other than a full-time employee of the company as are paid in respect of the whole or in part of a continuous period of not less than four weeks during which the person was, during the ordinary hours of work of the company and on the premises of the company, engaged primarily and principally by way of direct assistance in the performance of professional or technical research and development work;
(d) amounts paid by the eligible company as salaries and wages to employees of the company for work, not being professional technical research and development work, related to the performance of its industrial research and development;
(e) amounts paid by the eligible company for the provision of other services, not being amounts paid for consultants’ fees, related to the performance of its industrial research and development;
(f) amounts paid by the eligible company for travelling and accommodation expenses incurred by full-time employees of the company who have travelled, whether in or out of Australia, for purposes connected with the performance of its industrial research and development;
(g) amounts paid by the eligible company in the purchase or hire of technical or professional books and publications, and for library and technical information services, required for the performance of its industrial research and development;
(h) so much of the amounts paid by the eligible company for rent in respect of, and for the use of, buildings and land necessarily used in the performance of its industrial research and development;
(i) amounts paid by the eligible company for the maintenance and repair of plant owned or hired by the company and used solely or principally in the performance of its industrial research and development;
(j) amounts paid by the eligible company in cleaning premises or parts of premises used solely in the performance of its industrial research and development;
(k) amounts paid by the eligible company for postal, telegraphic, telephonic and telex charges incurred in the performance of its industrial research and development;
(l) amounts paid by the eligible company for electricity, gas, fuel and water charges incurred in the performance of its industrial research and development;
(m) amounts paid by the eligible company for the processing by computer of data for use in the performance of its industrial research and development.
(n) amounts paid by the eligible company by way of premiums for insurance (other than insurance against loss of profit) against risks arising by reason of the performance of its industrial research and development.
“(2) The making of provision in the accounts of an eligible company to meet contingent or future liabilities for retirement benefits for full-time employees engaged in the performance of its industrial research and development, for payments for long service leave or furlough for those employees and for payments by way of workers’ compensation for those employees is a prescribed class of expenditure for the purposes of paragraph 25 (1)(d) of the Act.
Conditions subject to which prescribed classes of expenditure shall be taken into account.
“5. The condition subject to which expenditure included in a prescribed class of expenditure shall be taken into account in respect of a year for the purpose referred to in sub-section 25 (1) of the Act is that the eligible company shall have incurred salary expenditure in that year.
Travelling allowance to members of the Board and the Advisory Committee.
“6. (1) Where a member of the Board or a member of the Advisory Committee was, on or after 22nd August, 1972, and before the commencement of this regulation, or is, after that commencement, in the course of performing his duty as such a member necessarily absent overnight from the city or town in which he ordinarily resides, travelling allowance is payable to him at the rate of Twenty-five dollars per day.
“(2) Travelling allowance payable under this regulation is in addition, and does not include the cost of conveyance.
“(3) In this regulation, a reference to a member of the Board shall be read as including the Chairman.”.