Document ID: chunk:federal_register_of_legislation:C2025C00119:section:26
Version: federal_register_of_legislation:C2025C00119
Segment Type: section
Provision Reference: s 26
Character Range: 31608–32248

26  Objects
  The objects of this Part are:
 (a) to provide integrity for the working out of tax offsets under Division 355 (about R&D) of the Income Tax Assessment Act 1997; and
 (b) to increase certainty through findings about matters relevant to the working out of those tax offsets; and
 (c) to improve access for small and medium R&D entities to quality research services by maintaining a register of research service providers.
Note: The integrity mentioned in paragraph (a) is provided, for example, by:
(a) the Board registering entities seeking these tax offsets; and
(b) the Board conducting compliance checks on those entities.