3AInterpretation—research and development

##### 3A Interpretation—research and development (1) In this Act, a reference to research and development is a reference to a systematic, investigative or experimental activity: (a) that is carried out in Australia either in registered premises or on behalf of a manufacturer with registered premises; and (b) the object of which is the manufacture, before 1 January 1996, of bountiable equipment: (i) containing new or improved materials or products; or (ii) incorporating new or improved processes; or (iii) applying new or improved system design or systems engineering other than design or engineering undertaken to meet the unique requirements of an individual customer. (2) For the purposes of subsection (1), the following activities are not to be treated as systematic, investigative or experimental activities: (a) market research, market testing (including consumer surveys), market development or sales promotion; (b) quality control; (c) the making of cosmetic modifications or stylistic changes to products, processes or production methods; (d) management studies or efficiency surveys.