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Tax Laws Amendment (Research and Development) Act 2011

No. 93, 2011 as amended

Compilation start date:   8 September 2011

Includes amendments up to: Act No. 110, 2014

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (Research and Development) Act 2011 as in force on 8 September 2011. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 23 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Main components of new R&D incentive
Income Tax Assessment Act 1997
Schedule 2—Innovation Australia's role
Part 1—Main amendment
Industry Research and Development Act 1986
Part 2—Other amendments
Industry Research and Development Act 1986
Schedule 3—Other amendments relating to new R&D incentive
Part 1—Tax offset rules
Income Tax Assessment Act 1997
Part 2—Prepayments of expenditure
Income Tax Assessment Act 1936
Part 3—Capital allowances
Income Tax Assessment Act 1997
Part 4—Capital works
Income Tax Assessment Act 1997
Part 5—Forgiveness of commercial debts
Division 1—Amending the new law
Income Tax Assessment Act 1997
Division 2—Amending the old law
Income Tax Assessment Act 1936
Part 6—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Schedule 3A—Quarterly credits
Part 1—Introduction
Part 2—Power to make regulations to modify operation of Acts
Part 3—Modified Acts may provide for certain matters
Part 4—Alternative constitutional basis
Part 5—Other matters
Schedule 4—Application, savings and transitional provisions
Part 1—Application provisions
Part 2—General savings provisions
Part 3—Transitional provisions appearing as amendments of other Acts
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 4—Other savings and transitional provisions
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]

An Act