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Development Allowance Authority Act 1992

No longer in force

Administered by

Department of the Treasury

Superseded version

View latest version

View as made version

C2004C00280

15 December 2001 - 13 September 2006

Table of contents

Chapter 1—Preliminary
- 1 Short title [see Note 1]
- 2 Commencement [see Note 1]
- 2A Application of the Criminal Code
Chapter 2—Development allowance
Part 1—Preliminary
- 3 Object
- 4 Simplified outline of scheme of Act
- 5 Example of how this Chapter will work
- 6 Interpretation
Part 2—Key concepts relating to projects
- Division 1—Carrying out a project
- Division 2—Joint venture projects, joint venture project schemes, company group project schemes and individual project schemes
- Division 3—Basic eligibility test
  - 15 Basic eligibility test for project expenditure
  - 16 When industries or activities benefit from a substantial level of industry assistance
- Division 4—Competitiveness test
  - 17 Competitiveness test for project expenditure
- Division 5—$50 million threshold test
  - 18 $50 million threshold test for project expenditure
  - 19 Gross capital expenditure
- Division 6—Substantial commitment to completion of a project
  - 20 Substantial commitment to completion of a project—relevant factors
- Division 7—Post-26 February 1992 projects
  - 21 Post-26 February 1992 projects
- Division 8—Prospective deduction test
  - 22 Prospective deduction test
  - 23 Application of Tax Act to prospective deduction test
- Division 9—Specification of project and specification of plant expenditure
  - 24 Specification of project and specification of plant expenditure
- Division 10—Plant expenditure to be incurred wholly or principally in carrying out a project
  - 25 Plant expenditure to be incurred wholly or principally in carrying out a project
- Division 11—Plant expenditure incurred in respect of the lease of new units of plant
  - 25A Plant expenditure incurred in respect of the lease of new units of plant
- Division 12—Proposal to incur plant expenditure in carrying out a project counts even if no decision made about whether to acquire, construct or lease the plant
  - 25B Proposal to incur plant expenditure in carrying out a project counts even if no decision made about whether to acquire, construct or lease the plant
Part 3—Registration of plant expenditure
- 26 Applications for registration of plant expenditure
- 27 Timing of application
- 28 Form of application etc.
- 29 DAA may refuse to consider application unless applicant gives information etc. requested by DAA
- 30 DAA’s decision on application
- 31 Criteria for granting application
- 32 Form of registration
- 33 Duration of registration
- 34 Conditions of registration
Part 4—Pre-qualifying certificates relating to plant expenditure
- 35 Application for pre-qualifying certificate
- 36 Timing of application
- 37 Form of application
- 38 DAA may refuse to consider application unless applicant gives information etc. requested by DAA
- 39 DAA’s decision on application
- 40 Criteria for granting application
- 41 Form of certificate
Part 5—Variation of registration or certificate
- 42 Applications for variation
- 43 Form of application
- 44 DAA may refuse to consider application unless applicant gives information etc. requested by DAA
- 45 DAA’s decision on application
- 46 Criteria for granting application
- 47 Date of effect of variation
- 48 Variation of project specification
Part 6—Transfer of benefits of registration or certificate
- Division 1—Takeovers not involving re-constituted joint ventures or re-constituted partnerships
- Division 2—Re-constituted joint ventures
- Division 3—Re-constituted partnerships
Part 7—DAA’s information-gathering powers
- 78 Entities to which this Part applies
- 79 DAA may request entity to give information or produce documents etc.
- 80 How DAA may deal with documents etc. produced by entity
Part 8—Cancellation or termination of registration or certificate
- 81 Cancellation or termination—failure to comply with request to give information etc.
- 82 Cancellation—false or misleading statements etc.
- 83 Cancellation of registration—contravention of conditions
- 84 Cancellation of registration on request
- 85 Termination of certificate on request
Part 9—Tax effects of certification
- 86 When plant expenditure pre-qualifies under this Act
- 87 Effect of cancellation of certificate
- 88 Effect of termination of certificate
- 89 Effect of variation of certificate
- 90 Effect of decision to revoke or set aside a decision relating to a certificate
- 91 DAA to notify Commissioner of Taxation
- 92 Amendment of assessments
Part 10—DAA’s Powers to facilitate completion of projects
- 93 DAA’s powers to facilitate completion of projects
Chapter 3—Infrastructure borrowings
Part 1—Preliminary
- 93A Object
- 93B Simplified outline of scheme of Chapter
- 93C Example of how this Chapter works
Part 2—Interpretation: Infrastructure borrowings etc.
- 93D Interpretation
- 93E Kinds of infrastructure borrowing
- 93F Direct infrastructure borrowing
- 93G Indirect infrastructure borrowing
- 93H Refinancing infrastructure borrowing
- 93I Infrastructure borrowings—borrower requirements
- 93J Direct infrastructure borrowing—requirement relating to spending of borrowed money
- 93K Direct infrastructure borrowing—requirement relating to use or sale of facilities on which borrowed money is to be spent
- 93L Infrastructure facilities
- 93M Related facilities
Part 3—Certificates
- Division 1—Issue, variation and transfer etc.
- Division 2—Cancellation
Part 4—Provision of information to DAA
- 93ZC DAA may request person to give information or produce documents etc.
- 93ZD How DAA may deal with documents etc. produced by person
- 93ZE Certificate holder to provide annual progress reports
Part 5—Provision of information by DAA to Commissioner of Taxation
- 93ZF Provision of information to Commissioner of Taxation
Part 6—DAA’s power to facilitate issue or transfer of certificate
- 93ZG DAA’s powers to facilitate issue or transfer of certificate
Chapter 4—General
Part 1—Interpretation
- 93AA Interpretation
Part 2—Development Allowance Authority
- 94 Creation of single-person statutory office of Development Allowance Authority
- 95 Appointment of DAA
- 96 DAA may be full-time or part-time
- 97 DAA’s term of office
- 99 Person may hold both the office of DAA and the office of Commissioner of the Industry Commission
- 101 DAA’s terms and conditions of appointment
- 102 DAA’s remuneration and allowances
- 103 Full-time DAA’s leave of absence
- 104 Resignation of DAA
- 105 Termination of appointment of DAA
- 106 Acting DAA
- 107 Conflict of interest
Part 3—Administration
- 108 Delegation by DAA
- 109 Consultants
- 110 Commonwealth authorities may assist DAA
Part 4—Protection of commercial-in-confidence information
- 111 Application for protection of commercial-in-confidence information
- 112 DAA may declare that information is to be treated as commercial-in-confidence information
- 113 DAA may revoke declaration
- 114 Commercial-in-confidence information must not be disclosed
Part 5—Reports by DAA
- 115 Quarterly reports by DAA
- 116 Periodic reports by DAA
- 117 Annual report
- 118 Reports to deal with ancillary provisions of the Taxation Administration Act 1953
Part 6—Review of decisions
- 119 Reconsideration of reviewable decisions
- 120 Review of decisions by Administrative Appeals Tribunal
- 121 Statements to accompany notification of decisions
Part 7—Miscellaneous
- 122 Giving of documents to partnerships
- 122A Certified copies of documents
- 123 Regulations
  - Notes to the STYLEREF ShortT \* MERGEFORMAT Development Allowance Authority Act 1992