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Development Allowance Authority Act 1992
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Department of the Treasury
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C2016C00631 C17
05 May 2016
-
20 February 2018
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Table of contents
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Chapter 1—Preliminary
1 Short title
2 Commencement
2A Application of the Criminal Code
Chapter 3—Infrastructure borrowings
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Part 1—Preliminary
93A Object
93B Simplified outline of scheme of Chapter
93C Example of how this Chapter works
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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
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Part 3—Certificates
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Division 1—Issue, variation and transfer etc.
93N Application for certificate
93O Criteria for issuing certificate
93P Undertaking to comply with certificate conditions
93PA Termination of certificate issue provisions
93Q Form of certificate etc.
93R Conditions applying to certificate
93S Application for variation of conditions applying to a certificate
93T Criteria for variation of conditions applying to a certificate
93TA Conditions not to be varied if total tax payable reduced
93TB Reconsideration of pre-commencement variations
93U Transfer of certificate
93V Criteria for transfer of certificate
93W Undertaking to comply with certificate conditions
93X Provisions relating to applications under this Division
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Division 2—Cancellation
93Z Cancellation or termination—failure to comply with request to give information or provide report
93ZA Cancellation—false or misleading statements etc.
93ZAA Cancellation of certificate that applies to an indirect infrastructure borrowing etc.—holder ceases to be a resident
93ZAB Cancellation of certificate that applies to an indirect infrastructure borrowing—transfer of rights etc.
93ZAC Cancellation of certificate that applies to an indirect infrastructure borrowing—total repayment of related direct infrastructure borrowing
93ZAD Cancellation of certificate that applies to an indirect infrastructure borrowing—partial repayment of related direct infrastructure borrowing
93ZB Cancellation for contravention of conditions applying to certificate etc.
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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
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Part 5—Provision of information by DAA to Commissioner of Taxation
93ZF Provision of information to Commissioner of Taxation
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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
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Part 1—Interpretation
93AA Interpretation
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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
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Part 3—Administration
108 Delegation by DAA
109 Consultants
110 Commonwealth authorities may assist DAA
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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
114A Disclosure of commercial-in-confidence information obtained in breach of this Act
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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
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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
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Part 7—Miscellaneous
122 Giving of documents to partnerships
122A Certified copies of documents
123 Regulations
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history