Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1953:p2
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1953 (pt 2/14)
Character Range: 140750–143446

LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 92
Interpretation

  92. Section 4 of the Principal Act is amended by inserting in
subsection (1) the following definition:
  "'finance scheme guidelines' means guidelines made under section 39EA;".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 93
Functions of Board

  93. Section 7 of the Principal Act is amended by inserting after paragraph
        (a) the following paragraph:
  "(aa) such functions as are conferred on it by the finance scheme
guidelines;".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 94
Duties of Chairperson

  94. Section 11 of the Principal Act is amended by adding at the end the
following subsection:
  "(2) In this section:
  'this Act' includes finance scheme guidelines.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 95
Guidelines for policies and practices of Board

  95. Section 20 of the Principal Act is amended by adding at the end the
following subsection:
  "(6) In this section:
  'this Act' includes finance scheme guidelines.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 96
Delegation by Board

  96. Section 21 of the Principal Act is amended by adding at the end the
following subsection:
  "(8) In this section:
  'this Act' includes finance scheme guidelines.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 97
Committees

  97. Section 22 of the Principal Act is amended by adding at the end the
following subsection:
  "(9) In this section:
  'this Act' includes finance scheme guidelines.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 98
Delegation by committee

  98. Section 22A of the Principal Act is amended by adding at the end the
following subsection:
  "(6) In this section:
  'this Act' includes finance scheme guidelines.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 99
Interpretation

  99. Section 39A of the Principal Act is amended by inserting in subsection
(1) the following definitions:
  "'finance' includes debt finance and equity finance;
  'finance scheme', in relation to research and development activities carried
on, or proposed to be carried on, by or on behalf of an eligible company,
means a scheme entered into or carried out by any of the parties to the scheme
for the purpose, or for purposes that include the purpose:
  (a) of enabling the company, or an associate of the company, to obtain
finance (whether by way of renewal or otherwise) in connection with those
activities; or
  (b) of enabling the company, or an associate of the company, to obtain an
extension of the period for which finance was obtained in