Commonwealth Consolidated Acts

INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986 - NOTES

No. 89, 1986

Compilation No. 33

Compilation date: 14 October 2024

Includes amendments: Act No. 39, 2024

About this compilation

This compilation

This is a compilation of the Industry Research and Development Act 1986 that shows the text of the law as amended and in force on 14  October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I--Preliminary

1 Short title

2 Commencement

3 Object of Act

4 Interpretation

5 Application

Part II--Administration

6 Establishment of Industry Innovation and Science Australia

7 Functions of Board

8 Powers of Board

9 Constitution of Board

10 Period of appointment of members

11 Duties of Chairperson

12 Remuneration and allowances

13 Leave of absence

14 Resignation

15 Termination of appointment

16 Disclosure of interests by members of Board

17 Acting appointments

18 Meetings of Board

19 Minister may give directions to the Board

20A Minister may give advice to Board or committee

21 Delegation by Board

22 Committees

22A Delegation by committee

23 Directions of Board to committees

24 Disclosure of interests by members of committees

25 Staff, consultants etc.

Part III--Functions relating to the R&D tax offset

Division 1--Introduction

26 Objects

26A Simplified outline

Division 2--Registering for the R&D tax offset

Subdivision A--Introduction

27 Simplified outline

Subdivision B--Registering R&D entities for R&D activities

27A Registering R&D entities for R&D activities

27B Findings about applications for registration

27C Notice of decision about registration

Subdivision C--Applying to register R&D activities

27D Applying to register R&D activities

27E Board may request further information

Subdivision D--Examining registrations

27F Examining a registration

27G Applying for findings

27H Board may request information during an examination

27J Findings about a registration

27K Notice of findings or of decisions refusing to make findings

27L Automatic variations so registration is consistent with findings

27M Varying registrations on application

27N Revoking registrations

Division 3--Other findings

Subdivision A--Introduction

28 Simplified outline

Subdivision B--Advance findings about the nature of activities

28A Advance findings about the nature of activities

28B Applications made on behalf of R&D entities

Subdivision C--Findings about activities to be conducted outside Australia

28C Findings about activities to be conducted outside Australia

28D Conditions for a finding that an overseas activity cannot be conducted in Australia etc.

Subdivision D--Findings about whether technology is core technology

28E Findings about whether technology is core technology

Subdivision E--Matters relevant to findings under this Division

28F Notice of decision about findings

28G Applying for findings

28H Board may request further information

Division 4--Research service providers

Subdivision A--Introduction

29 Simplified outline

Subdivision B--Registering research service providers

29A Registering research service providers

Subdivision C--Applying for registration

29B Applying for registration

29C Board may request further information about an application

29D Board may need to make inquiries about an application

Subdivision D--Varying or revoking registrations

29E Duration of registrations

29F Varying registrations--on application

29G Varying registrations--otherwise than on application

29H Revoking registrations

Subdivision E--Register of research service providers

29J Register of research service providers

Division 5--Review

30 Simplified outline

30A Reviewable decisions

30B Notice of reviewable decision and internal review rights

30C Applications for internal review of reviewable decisions

30D Internal review of reviewable decisions

30E External review by Administrative Review Tribunal of internal review decisions

Division 6--Consolidated groups and MEC groups

31 Registrations and findings not effective for subsidiary members for group R&D activities

31A What happens to findings if R&D entity joins a group

31B What happens to findings if R&D entity leaves a group

Division 6A--Determinations about Board's powers, functions and duties under this Part

31C Simplified outline

31D Board may make a determination about its powers, functions and duties

31E When Board must amend or revoke a determination

Division 7--Other matters

32 Approved forms

32A Decision-making principles

32B General rules about findings under this Part

32C Alternative constitutional basis

Part IV--Programs relating to industry, innovation, science and research

33 Industry, innovation, science and research programs

34 Arrangements relating to industry, innovation, science and research programs

35 Terms and conditions relating to industry, innovation, science and research program arrangements

36 Minister or accountable authority may delegate powers in relation to arrangements

37 Relationship of this Part with the Public Governance, Performance and Accountability Act 2013

38 Executive power of the Commonwealth

Part V--Miscellaneous

44 Offences

45 Time for prosecutions

46 Annual report

47 Confidentiality

48 Regulations

48A Fees for making applications

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Industry Research and Development Act 1986	89, 1986	25 June 1986	1 July 1986
Research and Development Legislation Amendment Act 1988	59, 1988	15 June 1988	1 July 1988	s. 18
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	s. 31: 19 Jan 1989 Part 4 (ss. 35-37): 25 Jan 1989 Remainder: Royal Assent	--
Taxation Laws Amendment Act 1990	35, 1990	7 June 1990	7 June 1990	s. 45
Industry, Technology and Commerce Legislation Amendment Act 1991	66, 1991	15 June 1991	15 June 1991	ss. 2(2)-(4) and 20
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	ss. 91-112: Royal Assent	ss. 106 and 108
Industry, Technology and Regional Development Legislation Amendment Act 1994	58, 1994	9 Apr 1994	29 June 1994 (see Gazette 1994, No. S211)	--
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22-85): 13 Oct 1994 Remainder: Royal Assent	Sch. 4 (items 1, 8)
Industry Research and Development Amendment Act 1995	84, 1995	1 July 1995	s. 3 (items 3, 4, 10, 11): 1 July 1988 s. 3 (items 5, 6, 12, 13): 24 Dec 1992 s. 3 (items 7, 8): 19 Dec 1994 Remainder: Royal Assent	ss. 4 and 5
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 4 (items 1, 94): Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1996	78, 1996	19 Dec 1996	Schedule 4 (items 58-75): Royal Assent	Sch. 4 (item 69)
Industry Research and Development Amendment Act 1996	82, 1996	19 Dec 1996	Sch 1 (items 1-3): 19 Dec 1994 (s 2(2)) Sch 1 (items 13, 14): 6 Dec 1995 (s 2(3)) Sch 1 (items 21-23): 15 June 1991 (s 2(4)) Remainder: 19 Dec 1996 (s 2(1))	--
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Sch 6 (Part 6): 24 Dec 1992 (s 2(16))	--
Tax Law Improvement Act (No. 1) 1998	46, 1998	22 June 1998	Sch 2 (items 548, 549): 22 June 1998 (s 2(2))	Sch 2 (item 549)
Industry Research and Development Amendment Act 1999	15, 1999	9 Apr 1999	9 Apr 1999	ss. 4 and 5
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 544, 545): 5 Dec 1999 (see s 2(1), (2) and Gazette 1999, No. S584)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Sch 2 (items 245-247, 418, 419): 24 May 2001 (s 2(3))	Sch. 2 (items 418, 419)
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	ss. 4-14 and Schedule 3 (item 276): 15 July 2001 (see s. 2(1) and Gazette 2001, No. S285)	ss. 4-14
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001	1 Oct 2001	Sch 1 (items 2-2B, 7): 1 Oct 2001 (s 2(1)) Sch 2 (items 45-50): 29 Jan 2001 (s 2(2)) Sch 2 (items 85-91): 30 Jun 2001 (s 2(3))	Sch 1 (item 2B) s 2(3)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)	--
Industry Research and Development Amendment Act 2004	15, 2004	11 Mar 2004	Sch 1: 11 Sept 2004 (s 2(1) item 2) Remainder: 11 Mar 2004 (s 2(1) item 1)	Sch 1 (items 25, 28)
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	Sch 11 (items 49-78) and Sch 12 (items 1-52, 279-287): 25 Sept 2007 (s 2(1) items 8, 9)	Sch 11 (item 78) and Sch 12 (items 279-287)
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 1 (item 34): 1 Mar 2010 (s 2(1) item 4)	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Sch 7 (item 75): 19 Apr 2011 (s 2(1) item 18)	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Sch 2 (items 708-710) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) item  5, 12)	Sch 3 (items 10, 11)
Tax Laws Amendment (Research and Development) Act 2011	93, 2011	8 Sept 2011	Sch 2 and Sch 4 (items 1-6, 16-18): 8 Sept 2011 (s 2(1) item 2)	Sch 4 (items 1-6, 16-18)
Statute Law Revision Act 2013	103, 2013	29 June 2013	Sch 4 (item 16): 29 June 2013 (s 2(1) item 16)	--
Statute Law Revision Act (No. 1) 2014	31, 2014	27 May 2014	Sch 7 (item 5): 24 June 2014 (s 2(1) item 9)	--
Tribunals Amalgamation Act 2015	60, 2015	26 May 2015	Sch 8 (item 27) and Sch 9): 1 July 2015 (s 2(1) items 19, 22)	Sch 9
Biosecurity (Consequential Amendments and Transitional Provisions) Act 2015	62, 2015	16 June 2015	Sch 2 (item 27) and Sch 4: 16 June 2016 (s 2(1) items 2, 4) Sch 3 (item 1): 16 June 2015 (s 2(1) item 3)	Sch 3 (item 1) and Sch 4
as amended by
Statute Update (Winter 2017) Act 2017	93, 2017	23 Aug 2017	Sch 2 (item 9): 20 Sept 2017 (s 2(1) item 4)	--
Act and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 304): 5 Mar 2016 (s 2(1) item 2)	--
Territories Legislation Amendment Act 2016	33, 2016	23 Mar 2016	Sch 5 (items 69-73): 1 July 2016 (s 2(1) item 7)	--
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016	63, 2016	20 Oct 2016	Sch 1 (items 1-39, 41-46): 20 Oct 2016 (s 2(1) item 1)	Sch 1 (items 39, 43, 46)
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 6 (items 4-8): 1 Jan 2021 (s 2(1) item 7)	Sch 6 (item 6)
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021	101, 2021	10 Sept 2021	Sch 1 (items 1, 2): 11 Sept 2021 (s 2(1) item 1)	--
Safeguard Mechanism (Crediting) Amendment Act 2023	14, 2023	11 Apr 2023	Sch 1 (items 66G, 67): 12 Apr 2023 (s 2(1) item 2)	Sch 1 (item 67)
Members of Parliament (Staff) Amendment Act 2023	71, 2023	19 Sept 2023	Sch 4 (item 17): 17 Oct 2023 (s 2(1) item 5)	--
Financial Framework (Supplementary Powers) Amendment Act 2024	27, 2024	30 May 2024	Sch 1 (items 9-11): 31 May 2024 (s 2(1) item 2)	--
Administrative Review Tribunal (Consequential and Transitional Provisions No. 2) Act 2024	39, 2024	31 May 2024	Sch 11 (items 9-19): 14 Oct 2024 (s 2(1) item 2)	--

Endnote 4--Amendment history

 

Provision affected	How affected
Title....................	am. No. 59, 1988
	rs No 63, 2016
Part I
s. 3.....................	am. No. 59, 1988; No. 15, 2004; No. 164, 2007; No. 93, 2011
	rs No 63, 2016
s 4.....................	am No 66, 1991; No 224, 1992; No 78, 1996; No 15, 2004; No 164, 2007; No  93, 2011; No 31, 2014; No 33, 2016; No 63, 2016; No 101, 2021
s 5.....................	rs No 33, 2016
Part II
s 6.....................	rs No 164, 2007; No 63, 2016; No 101, 2021
s. 7.....................	am. No. 66, 1991; No. 224, 1992; No. 15, 2004; No. 164, 2007; No.  93, 2011; No 63, 2016
s. 9.....................	am. No. 59, 1988; No. 146, 1999; No 63, 2016
s. 10....................	am. No. 15, 1999; No 63, 2016
s. 11....................	am. No. 224, 1992; No. 164, 2007; No. 93, 2011
s. 12....................	am. No. 43, 1996
s 14....................	rs No 63, 2016
s 15....................	am No 63, 2016
s. 16....................	am. No. 164, 2007
s. 17....................	am. No. 164, 2007; No. 46, 2011; No 63, 2016
s. 18....................	am. No. 164, 2007; No 63, 2016
s. 18A...................	ad. No. 15, 2004
	rep No 63, 2016
s. 19....................	am. No. 15, 2004; No. 164, 2007
	rs No 63, 2016
s. 19A...................	ad. No. 15, 2004
	rep No 63, 2016
s. 19B...................	ad. No. 164, 2007
	rep No 63, 2016
s. 20....................	am. No. 66, 1991; No. 224, 1992; No. 78, 1996; No. 164, 2007
	rep No 63, 2016
s. 20A...................	ad. No. 78, 1996
s 21....................	am No 59, 1988; No 224, 1992; No 164, 2007; No 63, 2016; No 92, 2020
s. 22....................	am. No. 59, 1988; No. 224, 1992 ; No. 15, 1999; No. 164, 2007; No.  93, 2011; No 63, 2016
s 22A...................	ad No 59, 1988
	am No 224, 1992; No 164, 2007; No 46, 2011; No 63, 2016; No 92, 2020
s 23....................	am No 63, 2016
s. 25....................	am. Nos. 15 and 146, 1999
Part III
Part III..................	rep. No. 15, 2004
	ad. No. 93, 2011
Division 1
s 26....................	rep No 15, 2004
	ad No 93, 2011
s 26A...................	ad No 93, 2011
	am No 92, 2020
Division 2
Subdivision A
s. 27....................	am. No. 59, 1988
	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
ss. 27A-27C..............	ad. No. 93, 2011
Subdivision C
s 27D...................	ad No. 93, 2011
s 27E...................	ad No. 93, 2011
Subdivision D
ss. 27F-27H...............	ad. No. 93, 2011
ss. 27J-27N...............	ad. No. 93, 2011
Division 3
Subdivision A
s. 28....................	am. No. 66, 1991; No. 58, 1994; No. 84, 1995
	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
s 28A...................	ad. No. 93, 2011
s 28B...................	ad. No. 93, 2011
	am No 126, 2015
Subdivision C
s 28C...................	ad. No. 93, 2011
s 28D...................	ad. No. 93, 2011
	am No 62, 2015; No 33, 2016
Subdivision D
s. 28E...................	ad. No. 93, 2011
Subdivision E
ss. 28F-28H...............	ad. No. 93, 2011
Division 3A...............	ad. No. 66, 1991
	rep. No. 15, 2004
Division 4
Subdivision A
s. 29....................	rep. No. 15, 2004
	ad. No. 93, 2011
Subdivision B
s. 29A...................	ad. No. 93, 2011
Subdivision C
ss. 29B-29D..............	ad. No. 93, 2011
Subdivision D
ss. 29E-29H...............	ad. No. 93, 2011
Subdivision E
s. 29J...................	ad. No. 93, 2011
Division 5
s 30....................	rep No 15, 2004
	ad No 93, 2011
	am No 39, 2024
s 30A...................	ad. No. 93, 2011
s 30B...................	ad No 93, 2011
s 30C...................	ad. No 93, 2011
s 30D...................	ad No 93, 2011
	am No 39, 2024
s 30E...................	ad No 93, 2011
	am No 60, 2015; No 39, 2024
Division 6
s. 31....................	am. No. 66, 1991; No. 58, 1994; No. 84, 1995
	rep. No. 15, 2004
	ad. No. 93, 2011
ss. 31A, 31B..............	ad. No. 93, 2011
Division 6A
Division 6A...............	ad No 92, 2020
s 31C...................	ad No 92, 2020
s 31D...................	ad No 92, 2020
s 31E...................	ad No 92, 2020
	am No 39, 2024
Division 7
s. 32....................	rep. No. 15, 2004
	ad. No. 93, 2011
	am No 126, 2015
ss. 32A-32C..............	ad. No. 93, 2011
Part IV
Part IV..................	ad No 63, 2016
s 33....................	rep No 15, 2004
	ad No 63, 2016
	am No 14, 2023
s 34....................	rep No 15, 2004
	ad No 63, 2016
s 34A...................	ad No 66, 1991
	am No 78, 1996
	rep No 15, 2004
s 34B...................	ad No 66, 1991
	rep No 15, 2004
s 35....................	rep No 15, 2004
	ad No 63, 2016
s 36....................	rep No 15, 2004
	ad No 63, 2016
s 37....................	rep No 15, 2004
	ad No 63, 2016
	am No 27, 2024
	ed C32
s 38....................	am No 66, 1991
	rep No 15, 2004
	ad No 63, 2016
s 39....................	rep No 15, 2004
Part IIIA.................	ad. No. 59, 1988
	rep. No. 93, 2011
s. 39AA.................	ad. No. 170, 2001
	am. No. 164, 2007
	rep. No. 93, 2011
s. 39A...................	ad. No. 59, 1988
	am. No. 224, 1992
	rep. No. 93, 2011
s. 39B...................	ad. No. 59, 1988
	am. No. 15, 1999; No. 55, 2001
	rep. No. 93, 2011
s. 39C...................	ad. No. 59, 1988
	rep. No. 93, 2011
s. 39D...................	ad. No. 59, 1988
	rs. No. 164, 2007
	rep. No. 93, 2011
s. 39E...................	ad. No. 59, 1988
	am. No. 181, 1994; No. 84, 1995
	rep. No. 93, 2011
s. 39EA..................	ad. No. 224, 1992
	am. No. 84, 1995
	rep. No. 93, 2011
s. 39EB..................	ad. No. 181, 1994
	am. No. 84, 1995; No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39EC..................	ad. No. 181, 1994
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39ED..................	ad. No. 181, 1994
	am. No. 82, 1996; No. 15, 1999
	rep. No. 93, 2011
s. 39EE..................	ad. No. 181, 1994
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39EF..................	ad. No. 15, 1999
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39F...................	ad. No. 59, 1988
	am. No. 66, 1991; No. 181, 1994; No. 84, 1995; No. 164, 2007
	rep. No. 93, 2011
s. 39FA..................	ad. No. 15, 1999
	rep. No. 93, 2011
s. 39G...................	ad. No. 59, 1988
	am. No. 15, 1999
	rep. No. 93, 2011
s. 39H...................	ad. No. 59, 1988
	rep. No. 93, 2011
s. 39HA.................	ad. No. 224, 1992
	rep. No. 93, 2011
s. 39HB..................	ad. No. 224, 1992
	am. No. 84, 1995; No. 46, 1998
	rep. No. 93, 2011
s. 39HC..................	ad. No. 224, 1992
	rep. No. 93, 2011
s. 39HD.................	ad. No. 224, 1992
	am. No. 41, 1998
	rep. No. 93, 2011
ss. 39HE, 39HF............	ad. No. 224, 1992
	rep. No. 93, 2011
ss. 39HG, 39HH............	ad. No. 82, 1996
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39HI..................	ad. No. 82, 1996
	rep. No. 93, 2011
s. 39J...................	ad. No. 59, 1988
	am. No. 82, 1996; No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
ss. 39JA-39JC.............	ad. No. 82, 1996
	rep. No. 93, 2011
s. 39JD..................	ad. No. 82, 1996
	am. No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
s. 39JE..................	ad. No. 82, 1996
	am. No. 15, 1999
	rep. No. 93, 2011
s. 39JF..................	ad. No. 15, 1999
	rep. No. 93, 2011
s. 39K...................	ad. No. 59, 1988
	am. No. 82, 1996; No. 164, 2007
	rep. No. 93, 2011
s. 39KA.................	ad. No. 170, 2001
	rep. No. 93, 2011
s. 39L...................	ad. No. 59, 1988
	am. No. 167, 1989; No. 66, 1991; No. 164, 2007
	rep. No. 93, 2011
ss. 39LAAA, 39LAAB........	ad. No. 164, 2007
	rep. No. 93, 2011
s. 39LAA................	ad. No. 181, 1994
	rep. No. 93, 2011
s. 39LA..................	ad. No. 35, 1990
	am. No. 66, 1991
	rep. No. 93, 2011
s. 39M..................	ad. No. 59, 1988
	am. No. 15, 1999; No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39MA.................	ad. No. 224, 1992
	rep. No. 93, 2011
s. 39N...................	ad. No. 59, 1988
	am. No. 170, 2001; No. 164, 2007
	rep. No. 93, 2011
s. 39P...................	ad. No. 59, 1988
	am. No. 35, 1990; No. 66, 1991; No. 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996
	rep. No. 93, 2011
ss. 39PA, 39PB.............	ad. No. 78, 1996
	rep. No. 93, 2011
ss. 39Q, 39R..............	ad. No. 59, 1988
	am. No. 66, 1991
	rep. No. 93, 2011
s. 39S...................	ad. No. 66, 1991
	am. No. 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996; No. 15, 1999; No. 164, 2007
	rep. No. 93, 2011
s. 39T...................	ad. No. 66, 1991
	am. No. 224, 1992; No. 78, 1996
	rep. No. 93, 2011
s. 39U...................	ad. No. 66, 1991
	am. No. 224, 1992
	rep. No. 93, 2011
s. 39V...................	ad. No. 66, 1991
	rep. No. 93, 2011
Part IV..................	rep. No. 15, 2004
s 40....................	rep No 15, 2004
s 41....................	rep No 15, 2004
s. 42....................	am. No. 66, 1991; No. 78, 1996
	rep. No. 15, 2004
s. 43....................	rep. No. 15, 2004
Part V
s. 44....................	am. No. 137, 2000; No. 15, 2004; No 63, 2016
s. 46....................	am. No. 66, 1991; No. 78, 1996; No. 170, 2001; No. 15, 2004; No.  164, 2007; No. 93, 2011
	rs No 63, 2016
s 47....................	am No 59, 1988; No 15, 1999; No 164, 2007; No 8, 2010; No 5, 2011; No 93, 2011; No 63, 2016; No 71, 2023
s. 48A...................	ad. No. 82, 1996
	rs. No. 93, 2011; No 63, 2016
Part VI..................	rep No 103, 2013
ss. 49-53.................	rep No 103, 2013