State Reference Group Charter
R&D Tax Incentive
State Reference Group (SRG) Charter
Contents
1 PURPOSE .................................................................................................. 2
1.1
Terms of Reference......................................................................................................... 2
1.2
Scope of activities........................................................................................................... 2
1.3
SRGs and their relationship to NRG .............................................................................. 2
1.4
Type of forum .................................................................................................................. 2
2 PARTICIPANTS ........................................................................................... 3
2.1
Principles ......................................................................................................................... 3
2.2
Composition .................................................................................................................... 3
3 ROLES AND RESPONSIBILITIES .................................................................. 4
3.1
Chair ................................................................................................................................. 4
3.2
Participants ..................................................................................................................... 4
3.3
State Office ...................................................................................................................... 4
4 ADMINISTRATION ....................................................................................... 5
4.1
Resources........................................................................................................................ 5
4.2
Meetings .......................................................................................................................... 5
4.3
Agenda ............................................................................................................................. 5
4.4
Summary of meeting outcomes ..................................................................................... 5
4.5
Action Items .................................................................................................................... 5
4.6
Resolution of Issues ....................................................................................................... 5
4.7
Reporting ......................................................................................................................... 6
4.8
Conflicts of interest and roles procedures ................................................................... 6
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
Page 1 of 6
State Reference Group (SRG) Charter
1
PURPOSE
1.1
Terms of Reference
The purpose of the State Reference Groups (SRGs) are to provide key stakeholders and programme
administrators with a forum for the identification, prioritisation and discussion of views on technical and
administrative issues relating to the R&D Tax Incentive and of relevance to each individual State as well as
the wider network.
Participants in the SRG forums are expected to actively contribute towards a shared understanding of the
programme, its legislation and guidance materials, and to support programme regulators in maintaining the
integrity and effective delivery of the programme.
AusIndustry, with the support of the Australian Tax Office (ATO), recognise the significant role the business
community plays in the administration of the Australian Government’s R&D Tax Incentive. Companies
accessing the R&D Tax Incentive expect its administration to be fair, efficient and effective.
1.2
Scope of activities
Administration of the R&D Tax Incentive is taken to include matters relating to:

programme awareness, guidance material and education;

interpretation and clarification of legislation;

identifying anomalies and agreeing on appropriate action to remedy them

registration of R&D activities;

eligibility and access to the programme;

compliance activities; and

claiming benefits through company tax returns.
The SRG forums are not intended for discussing broader policy issues, such as the level of benefit
provided or excluded activities. SRGs are not decision-making bodies.
1.3
SRGs and their relationship to NRG
The National Reference Group (NRG) is the peak forum for specialist tax agents for administrative and
technical issues relating to the R&D Tax Incentive. One of the purposes of the SRGs is to share NRG
outcomes with the broader business community, as well as to discuss operational matters relating to the
R&D Tax Incentive at the State and Territory level. The forums will provide an environment for the
discussion of programme administration at the local and regional levels, and will allow participants to share
experiences and discuss operational concerns.
The SRGs will be managed by the State and Territory Offices of AusIndustry; an opportunity to table issues
related to the ATO will be provided as part of each forum.
The NRG will continue to be managed by the AusIndustry’s National Office and co-chaired with the ATO.
1.4
Type of forum
SRGs are ongoing forums designed to supplement the NRG with specific focus on:

the active sharing of information and views;

identification, prioritisation, discussion and resolution of technical issues;

improving operational processes;
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
Page 2 of 6
State Reference Group (SRG) Charter

providing input into the content of forms, guidance material and other interpretive products; and

discussing other matters relating to administration of the programme that may arise from time to
time.
2
PARTICIPANTS
2.1
Principles
The success of the SRGs and their value for participants is dependent on effective engagement and
consultation. Participants of the forum are expected to participate in full and frank discussions on agenda
items and related topics, as well as - where appropriate - make recommendations on particular courses of
action.
By attending SRGs participants agree to the following principles:

integrity – engagement as a means of promoting integrity in the programme’s administrative
processes;

mutual respect – listening, understanding and acting on experiences different from our own;

confidentiality – acting with due diligence and respecting all confidentiality requirements; and

commitment – actively participating and contributing to the effectiveness of the forum to achieve
outcomes.
2.2
Composition
In recognition of the key role that tax agents play in maximising the effectiveness of the programme,
AusIndustry will invite key representatives from these organisations to participate in the SRGs to discuss
specific issues or topics of interest.
To ensure that the opportunity for consultation is maximised, each SRG forum will include a representative
group of tax agents from the relevant State/Territory. Considerations for selection of the group will include:



each participant’s level of engagement with the R&D Tax Incentive programme;
the distribution of tax agents and programme participation across all State/Territory regions; and
the emergence of specific topics of interest, for example sectoral performance issues, broader
compliance matters or the eligibility of particular R&D activities.
Numbers will be limited for each SRG, and this may mean that the group composition may change with
each forum.
Where a participant represents a large organisation, industry body or other association, we expect the
participant to communicate widely the discussions and activities of the SRG.
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
Page 3 of 6
State Reference Group (SRG) Charter
3
ROLES AND RESPONSIBILITIES
3.1
Chair
The SRG will be chaired by AusIndustry. The chair will ensure the meeting operates effectively to meet its
purpose as defined in the terms of reference. Specifically, the chair is responsible for:

calling, setting the agenda for and leading meetings;

agreeing on the participants that will be invited to the relevant group meeting;

guiding the deliberations of the group, framing the issues, setting the tone for discussion and actively
engaging all members in discussion;

determining the priority of and progressing action items assigned to Government representatives;

engaging attendees to actively participate;

reviewing and clearing meeting summary of outcomes; and

initiating and leading any reviews and/or effectiveness evaluations of the group.
3.2
Participants
Participants of the SRG will be expected to draw on their professional knowledge and experience when
providing input, as well as ascertaining the views of their professional associations as appropriate.
Responsibilities of participants include:

respecting and abiding by the charter of SRGs;

acting in the best interests of the R&D Tax Incentive;

acting with due diligence and good faith;

declaring conflicts of interest or roles as outlined in this charter

respecting all confidentiality requirements;

providing input to the agenda for the meetings, including identification of important technical issues;

working constructively to identify, prioritise and develop workable solutions to those issues that come
before the group;

committing to active participation and to adequately prepare for each meeting; and

not using the group for political purposes, or to obtain a commercial advantage for themselves, a
related party or client, and / or for purposes contrary to the group’s purpose and objectives
Participants are expected to advise the relevant AusIndustry State Office if they cannot attend a meeting.
3.3
State Office
The relevant AusIndustry State Office will be responsible for the preparation and circulation of the meeting
agenda (and supporting papers) and recording meeting outcomes, maintaining and publishing resolutions,
tracking action items and operates as a contact point.
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
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State Reference Group (SRG) Charter
4
ADMINISTRATION
4.1
Resources
AusIndustry will provide the Chair and secretariat for each meeting. Participants will meet their own costs of
attendance at meetings or work groups.
The performance of the SRGs will be reviewed annually to assess the efficiency and effectiveness of the
Groups.
4.2
Meetings
Meetings will be held twice a year, coordinated with the holding of NRG meetings. The chair will advise
participants by email of meeting date, location and time:

The SRG will generally meet in the first and third quarter of each year.

The NRG will generally meet in the second and fourth quarter of each year.
4.3
Agenda
The agenda is administered according to the following timeline:

The draft agenda will be circulated with the invite, at least three (3) weeks prior to the meeting date for
consideration by participants;

The final agenda, including any issues raised by participants, will be circulated no later than one (1)
week before the meeting date; and

Any papers associated with the agenda are to be circulated together with the final agenda.
The chair will use its best endeavours to meet the timeframes indicated. In the event these timeframes
become unachievable SRG participants will be informed and kept up to date with progress.
In raising issues for inclusion on the agenda, participants agree to outline the issue, provide their views as
to how it should be treated or interpreted under the programme and why it should be treated or interpreted
in that way, and suggest the priority it should be accorded. Participants may also recommend a guest
speaker for a meeting where topics are relevant to the agenda.
4.4
Summary of meeting outcomes
The relevant AusIndustry State Office will maintain records relating to the operation of the SRG. A
summary of meeting outcomes will be prepared and circulated for comments. Once endorsed by the Chair,
the summary of meeting outcomes will be published on the AusIndustry website.
4.5
Action Items
Action items arising from the meeting may be assigned to a particular participant or group of participants
within the SRG. The Chair is responsible for monitoring the progress of all action items.
A register of technical and administrative issues raised at meetings will be maintained outlining priority and
status.
4.6
Resolution of Issues
The Chair is responsible for escalating issues and recommendations to the relevant Departmental delegate
for decision. Particularly important or sensitive issues will be escalated though relevant Departmental
channels.
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
Page 5 of 6
State Reference Group (SRG) Charter
4.7
Reporting
The chair of an SRG will report to their respective Departmental Executive after each meeting. The report
would include:

Agenda items discussed;

Action items (including responsibility and timeframe); and

Decisions recommended (including rationale for decisions).
4.8
Conflicts of interest and roles procedures
The forums will not address issues comprising the specific circumstances of any particular claimant, and it
is therefore not expected that any conflict will arise. However, participants are expected to review the
agenda prior to each meeting to identify any conflict issues, and declare these immediately.
A conflict of interest may arise where an individual’s personal, financial or other interest compromises,
influences or affects their role as a participant. A conflict of role arises when a participant represents two
different roles, the performance of which may raise perceived or actual conflicts.
The Chair is responsible for determining the appropriate course of action for dealing with specific conflicts
of interest. Depending on the conflict involved, the chair may excuse the participant from the meeting for
the relevant agenda item, or may take other appropriate action.
Title: State Reference Group Charter
Version: 1.0 February 2015
Author: R&D Tax Incentive Programme Management
Page 6 of 6