Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1953:p5
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1953 (pt 5/14)
Character Range: 148319–151056

relation to an application for the
registration of a company or companies, means a statement issued by the Board
to the effect that the Board is of the opinion that particular activities
carried on, or proposed to be carried on, by or on behalf of the company or
companies are research and development activities, where the statement is
issued in connection with a proposal to make such an application;
  "amended Act" means the Principal Act as amended by this Act;
  "interim period" means the period:
  (a) commencing on 31 March 1992; and
  (b) ending at the end of lO June 1992.
(Section 39MA)
  (2) Section 39MA of the amended Act applies to expenditure incurred by a
company registered under section 39J or 39P of the Industry Research and
Development Act 1986, whether the registration was granted before, or is
granted after, the commencement of this section, unless:
  (a) the registration was granted before the end of the interim period; or
  (b) the application for the registration was made during the interim period;
or
  (c) an advance eligibility ruling in relation to the application for the
registration was issued by the Board during the interim period; or
  (d) an application was made during the interim period for an advance
eligibility ruling in relation to the application for the registration.
(Paragraph 39P(3)(d))
  (3) Paragraph 39P(3)(d) of the amended Act applies to an application (the
"section 39P application") made under subsection 39P( l) of the Industry
Research and Development Act 1986, whether the application was made before, or
is made after, the commencement of this section, unless:
  (a) the section 39P application was granted before the end of the interim
period; or
  (b) the section 39P application was made during the interim period; or
  (c) an advance eligibility ruling in relation to the section 39P application
was issued by the Board during the interim period; or
  (d) an application was made during the interim period for an advance
eligibility ruling in relation to the section 39P application.

Division 3 - Amendments relating to registration of companies under
section 39P of the Principal Act

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 107
Joint registration

  107. Section 39P of the Principal Act is amended:
  (a) by inserting in subsection (3)", in relation to the project, or in
relation to a particular one or more of those projects," after opinion
  (b) by adding at the end of subsection (3) "in relation to that project or
in relation to that particular one or more of those projects, as the case
requires";
  (c) by inserting in subsection (3A) "in relation to the project or projects
specified in the application" after "jointly".

TAXATION