Federal Register of Legislation - Australian Government

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Orders/Other as made
This Order amends the Automotive Transformation Scheme Order 2010 to substitute paragraph 4.2(a) which includes the updated references for the new-clawback provisions arising from the commencement of the Acts.
Administered by: Innovation, Industry, Science and Research
Registered 09 Dec 2011
Tabling HistoryDate
Tabled HR07-Feb-2012
Tabled Senate07-Feb-2012
Date of repeal 09 Aug 2013
Repealed by Industry, Innovation, Climate Change, Science, Research and Tertiary Education (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

Automotive Transformation Scheme Amendment Order 2011 (No. 1)1

Automotive Transformation Scheme Regulations 2010

I, KIM CARR, Minister for Innovation, Industry, Science and Research, make this Order under regulation 3.12 of the Automotive Transformation Scheme Regulations 2010.

Dated 29 November 2011


1              Name of Order

                This Order is the Automotive Transformation Scheme Amendment Order 2011 (No. 1).

2              Commencement

                This Order commences on the day after it is registered.

3              Amendment of Automotive Transformation Scheme Order 2010

                Schedule 1 amends the Automotive Transformation Scheme Order 2010.

Schedule 1        Amendment

(section 3)


[1]           Paragraph 4.2 (a)


                (a)    the income tax offset, known as the R&D tax offset, in respect of research and development activities as set out in the following provisions:

                          (i)    Division 355 of the Income Tax Assessment Act 1997;

                         (ii)    Subdivision 20-A of the Income Tax Assessment Act 1997;

                        (iii)    Part III of the Industry Research and Development Act 1986;

Note   The new R&D tax credit arrangements replace the R&D tax concession arrangements for income years commencing on or after 1 July 2011.


1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.