Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p2
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 3060–5866

information in it may be edited, in any published version of this instrument.

1.03  Authority
  This instrument is made under the Industry Research and Development Act 1986.

1.04  Schedules
  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

1.05  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) Board;
(b) core R&D activities;
(c) R&D activities;
(d) R&D entity;
(e) supporting R&D activities.
  In this instrument:
ABN has the same meaning as in section 41 of the A New Tax System (Australian Business Number) Act 1999.
ACN has the same meaning as in section 9 of the Corporations Act 2001.
Act means the Industry Research and Development Act 1986.
ARBN has the same meaning as in section 9 of the Corporations Act 2001.
Australian core activities has the meaning given by subsection 28D(2) of the Act.
cooperative research centre means a cooperative research centre under the CRC program.
CRC program has the meaning given by subsection 995‑1(1) of the ITAA 1997.
government research organisation has the meaning given by subsection 3.01(9).
ITAA 1997 means the Income Tax Assessment Act 1997.
research service provider (levy collecting) means a research service provider that meets the criteria in subsections 3.01(2), (3) and (7).

1.06  Research field
  For the purposes of the definition of research field in subsection 4(1) of the Act, a field of research classification mentioned in the Australian and New Zealand Standard Research Classification (ANZSRC) 2020, as it exists at the time this instrument commences, is specified.
Note: The Australian and New Zealand Standard Research Classification (ANZSRC) 2020 could in 2022 be viewed on the Australian Bureau of Statistics' website (https://www.abs.gov.au/).

Part 2—Matters to be set out in certificates for findings

2.01  Certificate for finding about application for registration and certificate for finding about registration
  For the purposes of paragraphs 27C(2)(d) and 27K(2)(e) of the Act, a certificate for a finding about an R&D entity's application for registration, and a certificate for a finding about an R&D entity's registration, must set out the following matters:
 (a) the name of the R&D entity;
 (b) the ABN, ACN or ARBN of the R&D entity;
 (c) if the R&D entity is the head company of a consolidated group or MEC group—details of the subsidiary member of the consolidated group or MEC group that conducted the activity, or had services provided in relation to the activity, to which the finding relates;
 (d) if the Board specifies in a finding the times to