Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:2_27:p2
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 2 cl 27 (pt 2/5)
Character Range: 188592–191496

after 30 June 2015.
 (2) A certificate under this section is to be known as a Research Participation Certificate.
 (3) For the purposes of this section, a conservation tillage survey is a survey:
 (a) conducted by the *Agriculture Secretary; and
 (b) that relates to:
 (i) farming practices; and
 (ii) climate change.
 (4) For the purposes of this section, an entity completes a conservation tillage survey if the entity:
 (a) fills up and supplies, in accordance with the instructions set out in the relevant survey form, the information specified in the survey form; and
 (b) gives the filled‑up survey form to a person specified in the instructions.

385‑195  Notice of refusal to issue Research Participation Certificate
  If:
 (a) an entity makes an application under section 385‑185 for the issue of a Research Participation Certificate to the entity for an income year; and
 (b) the *Agriculture Secretary decides not to issue a Research Participation Certificate under section 385‑190 to the applicant for the income year;
the Agriculture Secretary must give the applicant written notice of the decision (including reasons for the decision).

385‑200  Revocation of Research Participation Certificate
 (1) The *Agriculture Secretary may revoke a Research Participation Certificate issued to an entity under section 385‑190 if the Agriculture Secretary is satisfied that the issue of the certificate was obtained by fraud or serious misrepresentation.
 (2) If the *Agriculture Secretary revokes a Research Participation Certificate under subsection (1), the Agriculture Secretary must give the entity to whom the certificate was issued written notice of the revocation (including reasons for the decision to revoke the certificate).
 (3) If a certificate is revoked under subsection (1), it is taken, for the purposes of this Subdivision, never to have been issued.
Note: This means that if an assessment of an entity's income tax is issued on the basis that the entity is entitled to a conservation tillage offset and the Research Participation Certificate is then revoked, the assessment will be amended to take account of the fact that the entity was never entitled to conservation tillage offset: see section 385‑220.
 (4) Subsection (3) does not apply for the purposes of:
 (a) the operation of this section or section 385‑210; or
 (b) a review by a court or the *AAT of the decision to revoke the Research Participation Certificate.

385‑205  Notification relating to Research Participation Certificate
 (1) The *Agriculture Secretary must:
 (a) give the Commissioner written notice of the issue of a Research Participation Certificate to an entity; and
 (b) do so within 30 days after issuing the certificate.
 (2) The *Agriculture Secretary must:
 (a) give the Commissioner written notice of the revocation of a Research Participation Certificate issued to an entity; and
 (b) do so within