Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p54
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 133523–136535

Income Tax Assessment Act (see Part
5 of this Act)", substitute "being directed under section 63
not to accept any contributions made to the fund by an
employer-sponsor (see subsection 63(6))".
  117. Application
The amendments made by this Division apply in relation to the
1994-95 year of income and each later year of income.
   PART 5 - SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
  118. Object
The object of this Part is to make some minor amendments
consequential on amendments to the Superannuation Industry
(Supervision) Act 1993.
  119. Subparagraph 24(1)(a)(i):
Before "regulated", insert "resident".
  120. Subsection 24(4):
Before "regulated" (wherever occurring), insert "resident".
  121. Subsection 25(1):
Before "the time", insert "or before".
  122. Paragraph 25(1)(a):
Before "regulated", insert "resident".
  123. Paragraph 25(2)(b):
Before "regulated", insert "resident".
  124. Paragraph 65(2)(a):
Before "regulated", insert "resident".
  125. Application
1. The amendments made by items 119 and 120 apply to a scheme
in relation to so much of a contribution period as occurs after
the beginning of the scheme's 1994-95 year of income.
  2. The amendments made by items 121 and 122 apply to
contributions made to a superannuation fund at or after the
beginning of the fund's 1994-95 year of income.
  3. The amendments made by items 123 and 124 apply to a
payment to a superannuation fund at or after the beginning of
the fund's 1994-95 year of income.

TAXATION LAWS AMENDMENT ACT (No. 4) 1994 No. 181 of 1994 - SCHEDULE 4

                           SCHEDULE 4                      Section 3
   AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
      PART 1 - INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986
  1. Objects
The objects of this Part are:
  (a) to empower the Industry Research and Development Board to
formulate guidelines, and give certificates, for the purpose of
enabling certain companies engaging in overseas research and
development activities to obtain taxation concessions; and
  (b) to reduce the expenditure threshold for those concessions
in respect of companies registering jointly.
  2. Subsection 39E(1):
Insert "Australian" before "research".
  3. After section 39EA:
Insert:
Guidelines concerning overseas research and development activities
  "39EB. (1) The Board must, as soon as practicable (and, in
any event, within 90 days) after the commencement of this
section, formulate written guidelines setting out the criteria
to be met by eligible companies wishing to obtain a provisional
certificate under section 39ED in relation to overseas research
and development activities proposed to be carried on by them as
part of projects of research and development activities.
  "(2) The Board must cause the guidelines to be:
  (a) published in the Gazette; and
  (b) made available on request, without charge, to any
eligible company.
  "(3) The criteria to be set out in the guidelines must
include the following criteria:
  (a) it must be shown that