Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1987:p23
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1987 (pt 23/51)
Character Range: 68741–71423

of the State; and
  (e) a Territory is taken to be an associate of each authority of the
Territory; and
  (f) an authority of a Territory is taken to be an associate of each other
authority of the Territory.
(Meaning of "government body")
  "(6) In this section:
  'government body' means:
  (a) the Commonwealth, a State or a Territory; or
  (b) an authority of the Commonwealth, a State or a Territory.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 31
Amendment of assessments

  31. Section 170 of the Principal Act is amended by inserting in subsection
(10) ", 73CB" after "73C".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 32
Application
(Subsection 73B(10))

  32.(1) The amendments made by subsection 28(3) of this Act apply in relation
to registration under section 39J or 39P of the Industry Research and
Development Act 1986, where the application for registration was made after 15
October 1992.
(Section 73CB)
  (2) Subject to subsection (3) of this section, section 73CB of the amended
Act applies in relation to expenditure incurred by an eligible company in a
year of income in connection with particular research and development
activities where:
  (a) on or after 19 August 1992, the company made an application under
section 39J of the Industry Research and Development Act 1986 for registration
in respect of the year of income; or
  (b) on or after 19 August 1992, an application was made under section 39P of
the Industry Research and Development Act 1986 on behalf of the company for
joint registration of the company and one or more other companies in respect
of the year of income in relation to one or more proposed projects comprising
or including those research and development activities; or
  (c) both:
    (i) before 19 August 1992, the company made an application under
section 39J of the Industry Research and Development Act 1986 for registration
in respect of the year of income; and
    (ii) a finance scheme in relation to those research and
development activities was entered into, or varied, on or after 19 August
1992; or
  (d) both:
    (i) before 19 August 1992, an application was made under section
39P of the Industry Research and Development Act 1986 on behalf of the company
for joint registration of the company and one or more other companies in
respect of the year of income in relation to one or more proposed projects
comprising or including those research and development activities; and
    (ii) a finance scheme in relation to those research and
development activities was entered into, or varied, on or after 19 August
1992.
(Exception to the rule in subsection (2))
  (3) Section 73CB