Federal Register of Legislation - Australian Government

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SR 1969 No. 100 Regulations as amended, taking into account amendments up to SR 1974 No. 61
Registered 26 Mar 2010
Start Date 19 Apr 1974
End Date 10 Jun 1981
Date of repeal 10 Jun 1981
Repealed by Repeal of the enabling legislation by Industrial Research and Development Incentives Amendment Act 1981

INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - Incorporating all
amendments by legislation made to 30 April 1980
- Reprinted as at 30 April 1980 (HISTREG CHAP 204 #DATE 30:04:1980)

*1* The Industrial Research and Development Grants Regulations (in force under
the Industrial Research and Development Grants Act 1967) as shown in this
reprint comprise Statutory Rules 1969 No. 100 as amended by the other Statutory
Rules specified in the following table:
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Application, saving Year and Date of notification Date of or transitional
number in Gazette commencement provisions
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1969 No. 100 10 July 1969 10 July 1969
1971 No. 89 8 July 1971 8 July 1971 -
1972 No. 17 10 Feb 1972 10 Feb 1972 -
1973 No. 61 22 Mar 1973 22 Mar 1973 -
No. 92 17 May 1973 17 May 1973 -
No. 225 22 Nov 1973 2 Apr 1973 -
1974 No. 61 19 Apr 1974 19 Apr 1974 -
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INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS


Regulation

1. Citation

1A. Interpretation

2. Time for applications

3. Eligible company

4. Prescribed classes of expenditure

5. Conditions subject to which prescribed classes of expenditure shall
be taken into account

6. Travelling allowance to members of the Board and the Advisory
Committee


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INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 1.
Citation

1. These Regulations may be cited as the Industrial Research and Development Grants Regulations.*1*


See notes to first article of this Chapter.

INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 1A.
Interpretation

Inserted by 1973 No. 92 r. 1 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.


INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 2.
Time for applications

Sub-reg. (1) amended by 1971 No. 89; 1972 No. 17; 1973 No. 61; 1974 No. 61 2. (1) Subject to the next succeeding sub-regulation, an application for a grant in respect of a grant year shall be taken not to have been duly made unless it is made-

(a) in the case of the grant year that ended on the thirtieth day of June, 1968-on or before the thirty-first day of January, 1970;

(b) in the case of the grant year that ended on the thirtieth day of June, 1969, or the thirtieth day of June, 1970-on or before the thirty-first day of January next following the expiration of that grant year;

(ba) in the case of the grant year that ended on the thirtieth day of June, 1971-on or before the twenty-ninth day of February next following the expiration of that grant year;

(bb) in the case of the grant year that ended on the thirtieth day of June, 1972-by enclosing it in an envelope addressed to the Board and posting it under pre-paid postage as a letter to the Board, or delivering it to the office of the Board, on or before the thirtieth day of November, 1972;

(bc) in the case of the grant year that ended on the thirtieth day of June, 1973-on or before the thirtieth day of November, 1974; and

(c) in the case of a subsequent grant year-on or before the thirtieth day of November next following the expiration of that grant year.


(2) Where, on or before the date fixed by the last preceding sub-regulation for making an application for a grant in respect of a grant year, an eligible company requests the Board in writing to do so, the Board may, if the Board is satisfied that the eligible company is, or has been, unable to make the application on or before the date so fixed by reason of circumstances beyond its control, fix a later date, not being more than two months after the date so fixed, on or before which the eligible company may make the application and, if the Board does so, an application for a grant in respect of the grant year made by the eligible company on or before that later date shall be deemed to have been duly made.


Added by 1973 No. 92 r. 2 (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.


INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 3.
Eligible company

Added by 1973 No. 92 r. 3 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.


INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 4.
Prescribed classes of expenditure

Added by 1973 No. 92 r. 3 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.


INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 5.
Conditions subject to which prescribed classes of expenditure shall be taken
into account

Added by 1973 No. 92 r. 3 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.


INDUSTRIAL RESEARCH AND DEVELOPMENT GRANTS REGULATIONS - SECT. 6.
Travelling allowance to members of the Board and the Advisory Committee

Added by 1973 No. 92 r. 3 Sub-reg. (1) amended by 1973 No. 225 r. 1 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-eight 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.


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