26Objects

#### 26 Objects The objects of this Part are: (a) to provide integrity for the working out of tax offsets under Division 355 (about R&D) of the Income Tax Assessment Act 1997; and (b) to increase certainty through findings about matters relevant to the working out of those tax offsets; and (c) to improve access for small and medium R&D entities to quality research services by maintaining a register of research service providers. > Note: The integrity mentioned in paragraph (a) is provided, for example, by: (a) the Board registering entities seeking these tax offsets; and (b) the Board conducting compliance checks on those entities.