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ACIS Administration Act 1999
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C2011C00254
19 April 2011
-
16 October 2014
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Purpose of the Act
4 Overview of the Act
5 Offences
6 Definitions
6A Approved plant and equipment and approved research and development
6B Plant and equipment sold by participant
6C When investment undertaken by a person may be treated as investment undertaken by another person who is a participant
7 Meaning of production of goods and provision of services in Australia
8 Approved forms
9 Arm’s length transactions
10 Determination of entitlement to credit between participants
11 Other Commonwealth assistance
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Part 2—Establishment of, and participation in, ACIS
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Division 1—Overview
12 Overview of Part
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Division 2—Establishment of ACIS
13 Establishment of Automotive Competitiveness and Investment Scheme
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Division 3—Registration under ACIS
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Subdivision A—Rules about registration
14 Rules about the number of registrations a person may have under ACIS
14A Rule about registrations under ACIS needing to further the purpose of the Act
14B Minister may make guidelines relating to registration for the purpose of the Act
15 Rule about the effect of further applications for registration on existing registrations
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Subdivision B—Applications for registration
16 Application for MVP registration
17 Application for ACP registration
18 Application for AMTP registration
19 Application for ASP registration
20 Ministerial permission to apply for registration in the national interest
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Division 4—Participation in ACIS by groups of companies
21 Certain groups of companies may seek permission to apply for registration as a single entity
22 Legal status of a group permitted to make application for registration
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Division 5—Formal requirements for, and consideration of, applications for registration
23 The content of the application for registration
24 Lodgment of applications
25 When to apply
26 Consideration of registration applications
27 Secretary may seek further information
28 Date from which registration takes effect
29 Fit and proper person
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Division 6—Ongoing requirements of registration
30 Ongoing requirement of MVP registration
31 Ongoing requirement of ACP registration
32 Ongoing requirement of AMTP registration
33 Ongoing requirement of ASP registration
34 When do ongoing registration requirements for particular participants need to be met?
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Part 3—The making of returns by participants
35 Participants to make quarterly returns
36 Contents of MVPs’ returns
37 Contents of ACPs’ returns
38 Contents of AMTPs’ returns
39 Contents of ASPs’ returns
40 Rules concerning returns
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Part 4—Working out unmodulated credit
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Division 1—Overview
41 Overview of Part
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Division 2—Working out unmodulated production credit and unmodulated investment credit for MVPs
42 Secretary to work out unmodulated production credit for each MVP
43 Secretary to work out unmodulated type A credit for each MVP
44 Secretary to work out unmodulated type B credit for each MVP
45 Secretary to work out unmodulated type C credit for each MVP
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Division 3—Working out unmodulated investment credit for ACPs
46 Secretary to work out unmodulated type D credit for each ACP
47 Secretary to work out unmodulated type E credit for each ACP
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Division 4—Working out unmodulated investment credit for AMTPs
48 Secretary to work out unmodulated type F credit for each AMTP
49 Secretary to work out unmodulated type G credit for each AMTP
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Division 5—Working out unmodulated investment credit for ASPs
50 Secretary to work out unmodulated type H credit for each ASP
51 Secretary to work out unmodulated type I credit for each ASP
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Part 5—Modulation of unmodulated credit
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Division 1—Overview
52 Overview of Part
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Division 2—Caps on scheme and participants
53 Stage caps on ACIS
53A Ledger treatment of amounts recovered under the ACIS (Unearned Credit Liability) Act 1999
54 5% of sales limit on participants
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Division 3—Guidelines for modulation
55 Minister must make modulation guidelines
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Division 4—MVP credit
56 Secretary to modulate capped production credit for each MVP
57 Secretary to modulate investment credit for each MVP
58 Secretary must modulate in accordance with Ministerial guidelines
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Division 5—ACP, AMTP and ASP credit
59 Secretary to modulate investment credit for each ACP, AMTP and ASP
60 Secretary must modulate in accordance with Ministerial guidelines
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Part 5A—Research and development scheme
60A Research and development scheme
60B Variation of R&D scheme
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Part 6—The ACIS ledger and its maintenance
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Division 1—Overview
61 Overview of Part
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Division 2—Establishment and maintenance of the ledger
62 Establishment and maintenance of ACIS ledger
63 Information to be kept in ledger
64 Entry of credit in the ledger
65 Effect of entering credit in the ACIS ledger
66 Circumstances in which the Secretary must amend the ledger
67 Ledger to show balance of credit
68 Person may apply to Secretary to fix an error in ledger
69 Electronic access to ledger
70 Secretary to notify owner of credit quarterly of changes to ledger
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Division 3—Period in which entries in ledger to be made
71 Time in which entries to be made
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Division 4—No liability for ledger entries
73 Secretary not liable in certain circumstances
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Part 7—Dealing in and use of duty credit
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Division 1—Overview
74 Overview of Part
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Division 1A—Use and expiry of duty credits
74A Use and expiry of duty credits
74B How application of previously paid duty credits to be made
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Division 2—Transfer of credit
75 Duty credit transferable
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Division 3—Minister may limit use of credit in certain circumstances
76 Minister may limit use of modulated ACP, AMTP or ASP investment credit
77 Minister may limit use of certain production credit
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Part 8—Audit
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Division 1—Overview
78 Overview of Part
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Division 2—Appointment of authorised officers and identity cards
79 Appointment of authorised officers
80 Identity cards
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Division 3—Powers of authorised officer
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Subdivision A—Monitoring powers
81 Authorised officer may enter premises by consent or under monitoring warrant to check information provided under ACIS or to check compliance with the Act
82 Monitoring powers of authorised officers
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Subdivision B—Power of authorised officer to ask questions and seek production in certain circumstances
83 Authorised officer may request persons to answer questions
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Division 4—Obligations and incidental powers of authorised officers
84 Authorised officer must produce identity card on request
85 Consent
86 Announcement before entry
87 Details of monitoring warrant to be given to occupier etc. before entry
88 Use of electronic equipment in exercising monitoring powers
89 Compensation for damage to electronic equipment
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Division 5—Occupier’s rights and responsibilities
90 Occupier entitled to be present during execution of monitoring warrant
91 Occupier to provide authorised officer with all facilities and assistance
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Division 6—Warrants
92 Monitoring warrants
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Part 9—Unearned duty credit
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Division 1—Overview
93 Overview of Part
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Division 2—Unearned credit liability
94 Person not entitled to certain duty credit
95 Unearned credit liability
96 Amount of unearned credit liability
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Division 3—Offsetting of duty credit against unearned credit liability
97 Duty credit to be offset against liability
98 Offsetting of duty credit of the same kind
99 Offsetting of other kinds of duty credit
100 Order in which credit to be offset
101 Amount of unearned credit liability outstanding
102 Secretary to issue notice
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Division 4—Time for payment of unearned credit liability
103 Time for payment of unearned credit liability
104 Late payment penalty
105 Extension of time for payment of unearned credit liability
106 Recovery of unearned credit liability and late payment penalty
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Division 5—Regulations concerning unearned duty credit
107 Regulations may deal with other matters
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Part 10—Obligations relating to documents
108 Document retention obligations
109 Update of business plan
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Part 11—Deregistration
110 Deregistration
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Part 12—Administrative review of certain decisions
111 Review of decisions affecting duty credit
112 Limitations on implementation of court decisions concerning duty credit decisions
113 Limitations on implementation of AAT decisions concerning duty credit decisions
114 Review of other decisions
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Part 13—Administration of Act
115 Secretary may delegate powers
115A Minister may publish information relating to participants
116 Regulations
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Schedule 1—Consequential amendments
Customs Act 1901
Notes to the STYLEREF ShortT \* MERGEFORMAT ACIS Administration Act 1999
