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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