Federal Register of Legislation - Australian Government

Primary content

Act No. 183 of 1985 as made
An Act to provide for the payment of subsidy on the production, or in respect of the importation, of certain grain harvesters and related equipment, and for related purposes
Date of Assent 16 Dec 1985
Date of repeal 25 Oct 1996
Repealed by Statute Law Revision Act 1996

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - TABLE OF PROVISIONS

TABLE

                              TABLE OF PROVISIONS

                               PART I - PRELIMINARY

Section

  1. Short title

  2. Commencement

  3. General administration of Act

  4. Interpretation

  5. Effect of amendments of Tariff Act

  6. Sales value

  7. Value added

  8. Accounting period

  9. Uniformity

                                PART II - SUBSIDY

  10. Specification of subsidy - manufactured subsidised equipment

  11. Specification of subsidy - imported subsidised equipment

  12. Subsidy not payable

  13. Amount of subsidy - manufactured subsidised equipment

  14. Amount of subsidy - imported subsidised equipment

  15. Availability of subsidy

  16. Good quality of subsidised equipment

                          PART III - PAYMENT OF SUBSIDY

  17. Advances on account of subsidy

  18. Claims for payment of subsidy

  19. Variation of inadequate claims

  20. Variation of excessive claims

  21. Other adjustments of claims

  22. Recovery of repayments

                             PART IV - ADMINISTRATION

  23. Registration of premises

  24. Accounts

  25. Securities

  26. Appointment of authorised officers

  27. Stock-taking and inspection of production and accounts, &c.

  28. Power to require persons to answer questions and produce documents

  29. Power to examine on oath, &c.

  30. Offences

  31. Time for prosecutions

  32. Recovery of subsidy on conviction

                              PART V - MISCELLANEOUS

  33. Return for Parliament

  34. Delegation

  35. Application for review

  36. Statement to accompany notice of decisions

  37. Money to be appropriated

  38. Transitional

  39. Regulations

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - LONG

TITLE

SECT

      An Act to provide for the payment of subsidy on the

  production, or in respect of the importation, of certain grain           harvesters and related equipment, and for related purposes

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART I

                               PART I - PRELIMINARY

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 1

Short title

                                                (Assented to 16 December 1985)

SECT

  1. This Act may be cited as the Subsidy (Grain Harvesters and Equipment) Act

1985.

(Minister's second reading speech made in -

House of Representatives on 27 November 1985;

Senate on 3 December 1985)

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 2

Commencement

SECT

  2. This Act shall be deemed to have come into operation on 21 August 1985.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 3

General administration of Act

SECT

  3. The Comptroller has the general administration of this Act.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 4

Interpretation

SECT

  4. (1) In this Act, unless the contrary intention appears -

  "accounting period", in relation to a manufacturer or importer of subsidised

equipment, has the meaning given by section 8;

  "advance" means an advance on account of subsidy under section 17;

  "approved form" means a form approved by the Comptroller in writing;

  "authorised officer" means a person who is an authorised officer for the

purposes of this Act by virtue of an appointment under section 26;

  "Collector" has the same meaning as in the Customs Act 1901;

  "completion manufacturer", in relation to subsidised equipment, means the

manufacturer of the equipment who was the owner of the equipment immediately

before the completion of the last substantial process in the manufacture of

the equipment;

  "Comptroller" means the Comptroller-General of Customs;

  "importer", in relation to subsidised equipment, means -

    (a) except where paragraph (b) applies, the person who was

the beneficial owner of the equipment at the time of its arrival within the

limits of the port or airport in Australia at which it was landed; or

    (b) where the Comptroller declares, in writing, that he or she is

satisfied that, before the lodging of a claim for subsidy in respect of the

equipment, a specified person took over the rights of the person referred to

in paragraph (a) in relation to the equipment - that specified person;

  "manufacture" includes assemble;

  "manufacturer", in relation to subsidised equipment, means -

    (a) a person who, at premises registered under section 23 in the

name of the person, carried out a substantial process or substantial processes

in the manufacture of the equipment (whether as intended supplier of the

equipment, a contractor, a sub-contractor or otherwise), not being a person

whose only contribution to the manufacture of the equipment was -

      (i) the carrying out of design, research or development;

      (ii) engaging in systems engineering;

      (iii) the provision of software; or

      (iv) the development or testing of a prototype of the

equipment; or

    (b) a person who arranged with another manufacturer of the

equipment for the carrying out at registered premises by the other

manufacturer of a substantial process or substantial processes in the

manufacture of the equipment;

  "primary producer" means a person engaged in the commercial cultivation or

gathering in of crops;

  "production service" includes -

    (a) the provision of, or a service relating to, software;

    (b) a service by way of design, system engineering, testing,

research or development;

    (c) heat treatment; and

    (d) a service declared by the regulations to be a production

service for the purpose of this Act;

  "registered premises" means premises registered by the Comptroller under

section 23;

  "subsidised equipment" means -

    (a) a subsidised harvester; or

    (b) subsidised harvester equipment;

  "subsidised harvester" means a completely assembled combine grain harvester

machine that -

    (a) is of a kind used for the harvesting of cereal grain seed;

    (b) is power operated;

    (c) is capable of -

      (i) cutting and gathering a crop;

      (ii) threshing to separate grain seed from grain heads;

      (iii) separating loose grain held in suspension after

      threshing; and

      (iv) cleaning the grain to remove extraneous matter;

    (d) if it were imported into Australia, would be goods to which

    item 84.25 in Schedule 3 to the Tariff Act would apply; and

    (e) if it were imported into Australia and were goods to which

section 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,

would be goods the duty of Customs in respect of which ascertained in

accordance with Part II of the Tariff Act would be so ascertained by reference

to a rate of duty that does not exceed 2%;

  "subsidised harvester equipment" means equipment designed solely or

principally as a part or accessory for a subsidised harvester, being equipment

that -

    (a) if it were imported into Australia, would be goods to which

    item 84.25 in Schedule 3 to the Tariff Act would apply; and

    (b) if it were imported into Australia and were goods to which

section 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,

would be goods the duty of Customs in respect of which ascertained in

accordance with Part II of the Tariff Act would be so ascertained by reference

to a rate of duty that does not exceed 2%;

  "subsidy" means subsidy under this Act;

  "subsidy period" means the period commencing on 21 August 1985 and ending on

the terminating day;

  "Tariff Act" means the Customs Tariff Act 1982;

  "terminating day" means 31 December 1990 or such later day, not being a day

later than 30 June 1991, as is fixed by the Minister by notice published in

the Gazette before 31 December 1990.

  (2) For the purposes of this Act, a subsidised harvester shall not be taken

to have been used in the commercial harvesting of crops because only of the

use of the harvester in a demonstration for the purpose of promoting the sale

of harvesters.

  (3) Where the Tariff Act is proposed to be altered by a Customs Tariff

alteration proposed in the Parliament in such a way that Schedule 3 to that

Act would be amended, or would be deemed to have been amended, on a particular

day, that Act shall, for the purposes of this Act, be deemed to have been so

amended on that day.

  (4) For the purposes of this Act, 2 persons shall be deemed to be associates

of each other if, and only if -

  (a) both being natural persons -

    (i) they are connected by a blood relationship or by marriage or

    by adoption; or

    (ii) one of them is an officer or director of a body corporate

    controlled, directly or indirectly, by the other;

  (b) both being bodies corporate -

    (i) both of them are controlled, directly or indirectly, by a third

    person (whether or not a body corporate);

    (ii) both of them together control, directly or indirectly, a third

    body corporate; or

    (iii) the same person (whether or not a body corporate) is in a

position to cast, or control the casting of, 5% or more of the maximum number

of votes that might be cast at a general meeting of each of them;

  (c) one of them, being a body corporate, is, directly or indirectly,

  controlled by the other (whether or not a body corporate);

  (d) one of them, being a natural person, is an employee, officer or

  director of the other (whether or not a body corporate);

  (e) they are members of the same partnership; or

  (f) they are trustees or beneficiaries, or one of them is a trustee and

  the other is a beneficiary, of the same trust.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 5

Effect of amendments of Tariff Act

SECT

  5. (1) Where -

  (a) the Tariff Act is amended; and

  (b) the amendment results in goods of a particular kind ceasing to be

subsidised equipment, the manufacture of goods of that kind the manufacture of

which was commenced before, and completed after, the day on which the Tariff

Act is amended shall, for the purposes of this Act, be deemed to have been

completed on the day immediately preceding that day.

  (2) Where -

  (a) the Tariff Act is amended;

  (b) the amendment results in goods of a particular kind ceasing to be

  subsidised equipment; and

  (c) the day on which the Tariff Act is amended (in this sub-section referred

to as the "operative day") is earlier than -

    (i) the day (if any) on which notice of intention to propose a

    Customs Tariff alteration by way of that amendment was

    published in the Gazette in accordance with section 273EA

    of the Customs Act 1901;

    (ii) the day (if any) on which a Customs Tariff alteration by

    way of that amendment was proposed in the Parliament; or

    (iii) the day on which the Bill for the Act making that amendment

was introduced into the Parliament,

whichever occurred first,

the manufacture of goods of that kind the manufacture of which was -

  (d) completed after the operative day and before the day referred to in

  sub-paragraph (c) (i), (ii) or (iii) that occurred first; or

  (e) commenced before, and completed after, the last-mentioned day,

shall, for the purposes of this Act, be deemed to have been completed on the

day immediately preceding the operative day.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 6

Sales value

SECT

  6. (1) For the purposes of this Act, the sales value of equipment (being

subsidised equipment or equipment used in the manufacture of subsidised

equipment) shall be deemed to be an amount ascertained in accordance with the

formula -

                                   A-(B + C + D + E + F),

where -

  A is the price that was charged, or will be charged, for the equipment by a

manufacturer of the equipment in a sale of the equipment by the manufacturer

to a person included in a class of persons to whom equipment of the same kind

as the equipment is usually sold by manufacturers of equipment of that kind;

  B is the cost (included in that price) relating to the selling, distribution

or delivery of the equipment, including costs for freight in respect of the

delivery of the equipment from the premises in Australia where the last

substantial process in the manufacture of the equipment was carried out in

Australia;

  C is the amount (included in that price) for charges and expenses

  associated with arrangements known as dealer floor plan arrangements;

  D is the amount allowed, or to be allowed, in respect of that price as a

  rebate or discount;

  E is the amount (included in that price) for time payment or other

  financial accommodation;

  F is such cost or amount (if any) as is prescribed.

  (2) Where the manufacturer of equipment has not charged, and does not

propose to charge, for the equipment, the Comptroller may, by writing signed

by the Comptroller, determine the sales value of the equipment and the sales

value of the equipment shall, for the purposes of this Act, be the value so

determined.

  (3) Where the Comptroller is unable to ascertain (whether because there is

no relevant sale or otherwise) or verify the sales value of equipment or a

price, cost, or amount, that affects that sales value, the Comptroller may, by

writing signed by the Comptroller, determine the sales value of the equipment

and the sales value of the equipment shall, for the purposes of this Act, be

the value so determined.

  (4) Where the Comptroller is satisfied -

  (a) that the sales value of equipment was influenced because of a

commercial, financial or other relationship between the manufacturer of the

equipment, or an associate of the manufacturer, and the purchaser, or an

associate of the purchaser, not being a relationship created by the sale

itself; and

  (b) that, because of that relationship, the amount of the sales value is

higher than it would otherwise have been,

the Comptroller may, by writing signed by the Comptroller, determine the sales

value of the equipment and the sales value of the equipment shall, for the

purposes of this Act, be the value so determined.

  (5) When making a determination under sub-section (2), (3) or (4) in

relation to equipment, the Comptroller shall have regard to the lowest price

known to him or her charged for comparable equipment by another manufacturer

or importer in Australia.

  (6) In this section, "manufacturer", in relation to equipment (other than

subsidised equipment) used in the manufacture of subsidised equipment, means a

person who, if the equipment were subsidised equipment, would be a

manufacturer of the equipment.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 7

Value added

SECT

  7. (1) For the purposes of this Act, the value added to subsidised equipment

by a manufacturer of the equipment shall be deemed to be an amount ascertained

in accordance with the formula -

                                  G-(H + I + J + K),

where -

  G is -

    (a) where the manufacturer is the completion manufacturer of

the equipment - the sales value of the subsidised equipment; or

    (b) where the manufacturer is not the completion manufacturer

of the subsidised equipment - the sales value of the equipment manufactured by

the manufacturer and used in the manufacture of the subsidised equipment;

  H is the cost of parts and materials delivered into the store of the

manufacturer, being parts and materials supplied to the manufacturer for

incorporation in the manufacture or packaging of the relevant equipment

manufactured by the manufacturer;

  I is the cost of any process carried out, or any production service

provided, by -

    (a) the manufacturer, or a person employed by the manufacturer,

otherwise than at premises registered under section 23 in the name of the

manufacturer; or

    (b) a person other than -

      (i) the manufacturer; or

      (ii) a person employed by the manufacturer,

not being a production service provided in Australia by or on behalf of the

manufacturer;

  J is interest on money borrowed from another person for the purpose of

financing research or development, other than research and development carried

out in Australia by or on behalf of the manufacturer;

  K is such costs (if any) as are prescribed.

  (2) Where, in relation to a claim for subsidy or otherwise for the purposes

of this Act, the Comptroller -

  (a) is unable to verify the value added to subsidised equipment by a

manufacturer of the equipment; or

  (b) forms the opinion that, having regard to sound accounting principles,

costs to which the value added to subsidised equipment by a manufacturer of

the equipment is ascertained -

    (i) are incorrect or overestimated;

    (ii) are higher than would have been the case if the manufacturer

    had not marginally costed or similarly disproportionately

    costed the manufacture of goods in respect of which subsidy

    is not payable;

    (iii) have been fixed in order to obtain an increase in subsidy;

    (iv) are unduly higher than similar costs incurred by other

    manufacturers of similar equipment;

    (v) have been increased as the result of the influence of a

relationship between the manufacturer and an associate of the manufacturer;

or

    (vi) are higher than would have been the case if the manufacturer

had provided services that were provided, and charged for, by an associate of

the manufacturer,

the Comptroller may, by writing signed by the Comptroller, determine the value

added to that subsidised equipment by that manufacturer, being the value that,

having regard to all relevant circumstances, the Comptroller considers to be

appropriate, and the value added to that subsidised equipment by that

manufacturer shall, for the purposes of this Act, be the value so determined.

  (3) Where, in relation to a claim for subsidy or otherwise for the purposes

of this Act, the Comptroller -

  (a) is unable to verify a cost referred to in sub-section (1) in respect of

subsidised equipment; or

  (b) forms the opinion that, having regard to sound accounting principles,

such a cost -

    (i) is incorrect or underestimated;

    (ii) is lower than would have been the case if the manufacturer

    had not marginally costed or similarly disproportionately

    costed the manufacture of goods in respect of which subsidy

    is not payable;

    (iii) has been fixed in order to obtain an increase in subsidy;

    (iv) is unduly lower than a similar cost incurred by other

    manufacturers of similar equipment;

    (v) has been reduced as a result of the influence of a relationship

    between the manufacturer and an associate of the

    manufacturer; or

    (vi) is lower than would have been the case if the manufacturer

    had provided services that were provided, and charged for,

    by an associate of the manufacturer,

the Comptroller may, by writing signed by the Comptroller, determine that

cost, being the cost that, having regard to all relevant circumstances, the

Comptroller considers to be appropriate, and that cost shall, for the purposes

of this Act, be the cost so determined.

  (4) When making a determination under sub-section (2) or (3) in relation to

subsidised equipment, the Comptroller may, if he or she considers it

appropriate, disregard any costs charged to, or levied on, the manufacturer of

the equipment by an associate of the manufacturer, other than costs actually

incurred by the associate.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 8

Accounting period

SECT

  8. A reference in this Act to an accounting period of a manufacturer or

importer of subsidised equipment shall be construed as a reference to -

  (a) where the manufacturer or importer has an accounting period in relation

to that equipment of 12 months commencing on a day other than 1 July - that

accounting period; or

  (b) in any other case - a financial year.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 9

Uniformity

SECT

  9. A power conferred on the Governor-General, the Minister or the

Comptroller by this Act shall not be exercised in such a manner that any

subsidy that is a bounty within the meaning of paragraph 51 (iii) of the

Constitution would not be uniform throughout the Commonwealth within the

meaning of that paragraph.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART II

                                PART II - SUBSIDY

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 10

Specification of subsidy - manufactured subsidised equipment

SECT

  10. (1) Subsidy is payable in accordance with this Act on the production in

Australia of subsidised equipment.

  (2) Subsidy payable under this section in respect of subsidised equipment is

payable to the manufacturer, or the manufacturers, of the equipment.

  (3) A manufacturer of subsidised equipment is not entitled to receive a

payment of subsidy under this section in respect of particular subsidised

equipment unless -

  (a) all the processes in the manufacture of the equipment carried out in

Australia by the manufacturer (if any) were carried out at registered

premises;

  (b) the last substantial process in the manufacture of the equipment was

carried out at registered premises;

  (c) the manufacture of the equipment was completed during the subsidy

period; and

  (d) all components and materials used in the manufacture of the equipment

were components that -

    (i) had not been used previously as components of, or as parts

in, other equipment; or

    (ii) had not been re-conditioned or rebuilt.

  (4) A manufacturer of a subsidised harvester is not entitled to receive a

payment of subsidy under this section in respect of a subsidised harvester

unless the harvester -

  (a) was sold, or otherwise disposed of, by the manufacturer or another

manufacturer of the harvester for use in the harvesting of crops in Australia;

or

  (b) was sold, or otherwise disposed of, to the Commonwealth.

  (5) A manufacturer of a subsidised harvester is not entitled to receive a

payment of subsidy under this section in respect of the harvester if, before

21 August 1985, the harvester -

  (a) was sold or otherwise disposed of to a person for use by that person

  in the commercial harvesting of crops;

  (b) was the subject of an application by a primary producer for an

  exemption from sales tax; or

  (c) was used in the commercial harvesting of crops.

  (6) A manufacturer of subsidised harvester equipment is not entitled to

receive a payment of subsidy under this section in respect of the equipment

unless, during the subsidy period, the equipment -

  (a) was used by the manufacturer in Australia in connection with the

  repair or servicing of a harvester;

  (b) was sold, or otherwise disposed of, to another person for use in

  Australia; or

  (c) was sold, or otherwise disposed of, to the Commonwealth.

  (7) A manufacturer of subsidised harvester equipment is not entitled to

receive a payment under this section in respect of the equipment if the

equipment was used by the manufacturer as original equipment in the

manufacture of a subsidised harvester manufactured by that manufacturer.

  (8) Where -

  (a) by virtue of sub-section 23 (4) the Comptroller determines that the

  registration of premises shall be deemed to have taken effect on and

  from 21 August 1985;

  (b) on that day, the person who applied for the registration of the

  premises was directly or indirectly the owner in whole or in part of

  a subsidised harvester;

  (c) the last substantial process in the manufacture of the harvester was

  completed by a manufacturer at those premises; and

  (d) the harvester had not, before 21 August 1985, been -

    (i) sold, or otherwise disposed of, to a person for use by that

    person in the commercial harvesting of crops;

    (ii) the subject of an application by a primary producer for

    exemption from sales tax; or

    (iii) used in the commercial harvesting of crops,

the harvester shall, for the purposes of this Act, be deemed to have been

manufactured on 21 August 1985.

  (9) Where -

  (a) by virtue of sub-section 23 (4) the Comptroller determines that the

registration of premises shall be deemed to have taken effect on and from 21

August 1985; and

  (b) on that day, the person who applied for the registration of the premises

was the owner of partly manufactured subsidised equipment, the manufacture of

the equipment shall, for the purposes of this Act, be deemed to have commenced

on 21 August 1985.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 11

Specification of subsidy - imported subsidised equipment

SECT

  11. (1) Subject to this Act, where equipment that, on 21 August 1985, was

subsidised equipment was, before that day, imported into Australia and entered

for home consumption in accordance with the Customs Act 1901, subsidy is

payable in respect of the importation into Australia of that equipment.

  (2) Subsidy payable under this section in respect of subsidised equipment is

payable to the importer of the equipment.

  (3) Subsidy is not payable under this section in respect of the importation

of a subsidised harvester unless, during the subsidy period, the harvester was

sold, or otherwise disposed of, by the importer or by a person who carries on

the business of trading in subsidised harvesters -

  (a) to another person for use by that other person in the commercial

harvesting of crops in Australia; or

  (b) to the Commonwealth.

  (4) Subsidy is not payable under this section in respect of the importation

of a subsidised harvester if, before 21 August 1985, the harvester was -

  (a) sold or otherwise disposed of to a person for use by that person in the

commercial harvesting of crops;

  (b) was the subject of an application by a primary producer for exemption

from sales tax; or

  (c) was used in the commercial harvesting of crops.

  (5) Subsidy is not payable under this section in respect of the importation

of subsidised harvester equipment unless -

  (a) the equipment has been incorporated as original equipment in the

manufacture of a subsidised harvester; and

  (b) the subsidised harvester in which the equipment was incorporated was,

during the subsidy period, sold, or otherwise disposed of, by the importer or

by a person who carries on the business of trading in subsidised harvesters -

    (i) to another person for use by that other person in the

commercial harvesting of crops in Australia; or

    (ii) to the Commonwealth.

  (6) Subsidy is not payable under this section in respect of the importation

of subsidised harvester equipment if, before 21 August 1985, the equipment was -

  (a) sold, or otherwise disposed of, to a person for use by that person in

the commercial harvesting of crops; or

  (b) was the subject of an application by a primary producer for an exemption

from sales tax; or

  (c) was used in the commercial harvesting of crops.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 12

Subsidy not payable

SECT

  12. (1) Subsidy is not payable to the Commonwealth, a State, a Territory or

an authority of the Commonwealth, of a State or of a Territory (including an

educational institution established by the Commonwealth, a State or a

Territory).

  (2) Subsidy is not payable in respect of subsidised equipment on which

bounty has become, or will become, payable under the Bounty (Computers) Act

1984.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 13

Amount of subsidy - manufactured subsidised equipment

SECT

  13. (1) The subsidy payable under section 10 in respect of a subsidised

harvester to the completion manufacturer of the harvester is -

  (a) where the value added to the harvester by the completion manufacturer is

not less than 40%, or, if another percentage is prescribed, the prescribed

percentage, of the sales value of the harvester - an amount equal to 12.5% of

the sales value of the harvester; or

  (b) in any other case - an amount equal to 25% of the value added to the

harvester by the completion manufacturer.

  (2) The subsidy payable under section 10 in respect of a subsidised

harvester to a manufacturer of the harvester, other than the completion

manufacturer, is an amount equal to 25% of the value added to the harvester by

the manufacturer.

  (3) The subsidy payable under section 10 in respect of subsidised harvester

equipment to a manufacturer of the equipment is an amount equal to 25% of the

value added to the equipment by the manufacturer.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 14

Amount of subsidy - imported subsidised equipment

SECT

  14. The subsidy payable under section 11 in respect of subsidised equipment

to the importer of the equipment is an amount equal to the difference between -

  (a) the amount of any duties of Customs that have been paid in respect of

the equipment; and

  (b) the amount of any refunds, rebates or remissions of those duties.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 15

Availability of subsidy

SECT

  15. (1) Notwithstanding any other provision of this Act, if the Comptroller

is of the opinion that the amount available in a financial year for payment of

subsidy will be insufficient to meet all valid claims for subsidy payable in

that year, the Comptroller may, subject to the regulations -

  (a) defer the making of such payments of subsidy as the Comptroller

considers appropriate; and

  (b) make payments of subsidy in such order as the Comptroller considers

appropriate.

  (2) Notwithstanding any other provision of this Act, if money is not

appropriated by the Parliament for the purpose of the payment of subsidy in a

financial year, a person is not entitled to be paid subsidy in that year.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 16

Good quality of subsidised equipment

SECT

  16. Subsidy is not payable in respect of subsidised equipment if the

Comptroller declares in writing that, in his or her opinion, the equipment is

not of good and merchantable quality.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART III

                          PART III - PAYMENT OF SUBSIDY

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 17

Advances on account of subsidy

SECT

  17. (1) An advance on account of subsidy may be made to a person on such

terms and conditions as are approved by the Comptroller in writing.

  (2) If a person receives, by way of advances on account of subsidy in

respect of particular subsidised equipment, an amount that exceeds the amount

of subsidy payable to the person in respect of that equipment, the person is

liable to repay to the Commonwealth the amount of the excess.

  (3) If a person receives an amount by way of advances on account of subsidy

that may become payable to the person and the subsidy does not become payable

to the person, the person is liable to repay to the Commonwealth the amount so

received.

  (4) If, at the expiration of an accounting period of a manufacturer or

importer of subsidised equipment, the manufacturer or importer has received,

by way of advances on account of subsidy that may become payable to the

manufacturer or importer during that period in respect of subsidised

equipment, an amount that exceeds the sum of -

  (a) the amount of subsidy that became payable to the manufacturer or

importer during that period in respect of subsidised equipment; and

  (b) the amount or amounts (if any) paid to the manufacturer or importer

during that period in respect of subsidised equipment that the manufacturer or

importer is liable to repay to the Commonwealth by virtue of sub-section (2)

or (3),

the manufacturer or importer is liable to repay to the Commonwealth the amount

of the excess.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 18

Claims for payment of subsidy

SECT

  18. (1) A person who claims to be entitled to be paid an amount of subsidy

in respect of subsidised equipment may lodge a claim for payment to the person

of the amount.

  (2) A claim under sub-section (1) in respect of subsidised equipment shall -

  (a) be in accordance with the appropriate approved form;

  (b) include such information as is, and such estimates as are, required by

the form;

  (c) be signed and witnessed as required by the form; and

  (d) be lodged with a Collector for a State or Territory, or with the

Comptroller, within 12 months after the day on which the condition referred to

in sub-section 10 (4) or (6) or 11 (3) or (5), as the case requires, was

complied with in respect of the subsidised equipment.

  (3) As soon as practicable after the lodgment of the claim, the Comptroller

shall, after examining the claim and causing such inquiries as the Comptroller

considers necessary to be made (including inquiries involving the exercise of

powers under sections 27 and 28) -

  (a) if the Comptroller is satisfied that the claim complies with sub-section

(2) and that the claimant is, or, if certain estimates are correct, is,

otherwise entitled to be paid an amount of subsidy in respect of subsidised

equipment to which the claim relates - approve, in writing, payment of the

amount; or

  (b) if the Comptroller is not so satisfied - refuse, in writing, to approve

payment of subsidy in respect of the equipment to which the claim relates.

  (4) Where the Comptroller makes a decision under sub-section (3) in relation

to a claim approving, or refusing to approve, payment of subsidy, not being a

decision made within 30 days after the lodging of the claim and approving

payment of the amount of subsidy claimed, the Comptroller shall cause to be

served on the person who lodged the claim a notice in writing setting out the

decision.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 19

Variation of inadequate claims

SECT

  19. (1) Where a person who has lodged a claim under section 18 (whether or

not the claim has been dealt with under sub-section 18 (3)) considers that the

claim was, because of an inadvertent error, a claim for an amount of subsidy

in respect of subsidised equipment that was less than the amount of subsidy

that the person was entitled to claim in respect of that equipment, the person

may lodge a claim for payment to the person of the difference between the 2

amounts.

  (2) A claim under sub-section (1) in respect of subsidised equipment shall -

  (a) be in accordance with the appropriate approved form;

  (b) include such information as is, and such estimates as are, required by

the form;

  (c) be signed and witnessed as required by the form; and

  (d) be lodged with a Collector for a State or Territory, or with the

Comptroller, within 12 months after the day on which the condition referred to

in sub-section 10 (4) or (6) or 11 (3) or (5), as the case requires, was

complied with in respect of the subsidised equipment.

  (3) Where a claim under sub-section (1) relates to a claim under section 18

that has not been dealt with under sub-section 18 (3), the 2 claims shall be

dealt with under sub-section 18 (3) as if they were one claim under section

18.

  (4) As soon as practicable after the lodgment of a claim under sub-section

(1) to which sub-section (3) does not apply, the Comptroller shall, after

examining the claim and causing such inquiries as the Comptroller considers

necessary to be made (including inquiries involving the exercise of powers

under sections 27 and 28) -

  (a) if the Comptroller is satisfied that the claim complies with sub-section

(2) and that the claimant is, or, if certain estimates are correct, is,

otherwise entitled to be paid an additional amount of subsidy in respect of

subsidised equipment to which the claim relates - approve, in writing, payment

of the additional amount; or

  (b) if the Comptroller is not so satisfied - refuse, in writing, to approve

payment of an additional amount of subsidy in respect of the equipment to

which the claim relates.

  (5) Where the Comptroller makes a decision under sub-section (4) in relation

to a claim approving, or refusing to approve, payment of an additional amount

of subsidy, not being a decision made within 30 days after the lodging of the

claim and approving payment of the additional amount claimed, the Comptroller

shall cause to be served on the person who lodged the claim a notice in

writing setting out the decision.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 20

Variation of excessive claims

SECT

  20. (1) Where a person who has lodged a claim under section 18 (whether or

not the claim has been dealt with under sub-section 18 (3)) becomes aware that

the claim is, because of an inadvertent error, a claim for an amount of

subsidy in respect of subsidised equipment that exceeds the amount of subsidy

that the person was entitled to claim in respect of that equipment by more

than $100, the person shall, within 28 days after discovering the error, lodge

an acknowledgement of the error, being an acknowledgement that complies with

sub-section (2).

  Penalty for contravention of this sub-section: $1,000.

  (2) An acknowledgement under sub-section (1) in respect of subsidised

equipment shall -

  (a) be in accordance with the appropriate approved form;

  (b) include such information as is, and such estimates as are, required

  by the form;

  (c) be signed and witnessed as required by the form; and

  (d) be lodged with a Collector for a State or Territory or with the

Comptroller.

  (3) Where an acknowledgement relates to a claim under section 18 that has

not been dealt with under sub-section 18 (3), the claim shall be dealt with

under that sub-section as if it had been amended in accordance with the

acknowledgement.

  (4) Where the Comptroller, after examining an acknowledgement under

sub-section (1) to which sub-section (3) does not apply and causing such

inquiries as the Comptroller considers necessary to be made (including

inquiries involving the exercise of powers under sections 27 and 28), is

satisfied that there has been an overpayment of a claim by more than $100, the

Comptroller shall cause to be served on the person who lodged the claim a

demand for the repayment of the amount of the overpayment, and that person is

liable to repay that amount to the Commonwealth.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 21

Other adjustments of claims

SECT

  21. If the Comptroller becomes satisfied, otherwise than after examining an

acknowledgement under sub-section 20 (1), that there has been an overpayment

of a claim for subsidy by more than $100, the Comptroller shall cause to be

served on the person who lodged the claim a demand for repayment of the amount

of the overpayment, and that person is liable to repay that amount to the

Commonwealth.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 22

Recovery of repayments

SECT

  22. (1) Where a person is liable to repay an amount to the Commonwealth

under section 17, 20 or 21, the Commonwealth may recover that amount as a debt

due to the Commonwealth by action in a court of competent jurisdiction.

  (2) Where a person is liable to repay an amount to the Commonwealth under

section 17, 20 or 21, that amount may be deducted from any other amount that

is payable to the person under this Act and, where the firstmentioned amount

is so deducted, the other amount shall, notwithstanding the deduction, be

deemed to have been paid in full to the person.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART IV

                             PART IV - ADMINISTRATION

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 23

Registration of premises

SECT

  23. (1) Subject to this section, premises that are used solely or

principally for industrial or commercial purposes may be registered under this

section for the purposes of this Act.

  (2) An application for the registration of premises under this section may

be made to the Comptroller, in writing, by a person who carries on, or

proposes to carry on, the manufacture of subsidised equipment at those

premises.

  (3) Subject to sub-sections (6), (7) and (8), where an application for the

registration of premises is made under sub-section (2) by a person who, in the

opinion of the Comptroller, carries on, or proposes to carry on, the

manufacture of subsidised equipment at those premises, the Comptroller shall -

  (a) register those premises in the name of the applicant by signing a

notice, in writing, specifying the day on which it was signed and stating that

the premises have been so registered and causing that notice to be served,

either personally or by post, on the applicant; or

  (b) refuse to register those premises and cause a notice, in writing,

stating that the Comptroller has refused to register those premises to be

served, either personally or by post, on the applicant.

  (4) The registration of premises under this section has effect from the day

on which the notice under paragraph (3) (a), in relation to the premises, is

signed, or such earlier day, not being a day earlier than 21 August 1985, as

is determined by the Comptroller and specified in that notice.

  (5) A notice under sub-section (3) in relation to premises shall specify

whether the premises are registered under this section in relation to -

  (a) all subsidised equipment; or

  (b) a specified class, or specified classes, of subsidised equipment, and

may specify a period as the period during which the premises are registered

under this section.

  (6) The regulations may prescribe conditions to be complied with in

connection with the manufacture of subsidised equipment at registered

premises.

  (7) If conditions have been prescribed under sub-section (6), the

Comptroller shall not register premises under this section unless the

Comptroller is satisfied that the conditions have been, or will be, complied

with in respect of those premises.

  (8) The Comptroller may require an applicant for the registration of

premises under this section to give such information as the Comptroller

considers necessary for the purposes of this Act and may refuse to register

the premises until the information is given to the satisfaction of the

Comptroller.

  (9) Where an applicant for the registration of premises under this section

was not, on 21 August 1985, engaged in the manufacture of subsidised equipment

at those premises, the Comptroller shall not register those premises if the

Minister has informed the Comptroller that the registration of those premises

will not permit the orderly development in Australia of the industry

manufacturing subsidised equipment.

  (10) Where -

  (a) premises are registered under this section; and

  (b) the person in whose name the premises are so registered and a person who

carries on, or proposes to carry on, the manufacture of subsidised equipment

at those premises (in this sub-section referred to as the "transferee") make a

joint application in writing to the Comptroller for the transfer of the

registration of the premises to the name of the transferee,

the Comptroller shall transfer the registration of those premises to the name

of the transferee by causing a notice, in writing, stating that the

registration has been so transferred to be served, either personally or by

post, on the transferee.

  (11) A transfer under sub-section (10) has effect from such day as is

specified in the notice under that sub-section in relation to the transfer,

being a day after the commencement of the subsidy period and not earlier than

6 months before the day on which the application for the transfer was made.

  (12) Where the Comptroller becomes satisfied, in respect of premises

registered under this section -

  (a) that subsidised equipment is not being manufactured at those premises;

  (b) in a case where the premises are registered in relation to a class of

subsidised equipment - that subsidised equipment included in that class of

subsidised equipment is not being manufactured at those premises;

  (c) that the manufacture of subsidised equipment at those premises is being

carried on by a person other than -

    (i) the person in whose name the premises are registered; or

    (ii) a person who has made an application under paragraph

(10) (b) in relation to the premises;

  (d) if any conditions have been prescribed under sub-section (6) - that

subsidised equipment is being manufactured at those premises otherwise than in

accordance with those conditions; or

  (e) that those premises are not being used solely or principally for

industrial or commercial purposes,

the Comptroller may cancel the registration of those premises by causing a

notice, in writing, stating that the registration of those premises has been

cancelled to be served, either personally or by post, on -

  (f) the occupier of those premises; and

  (g) if the occupier is not the person in whose name those premises are

registered - the person in whose name the premises are registered.

  (13) For the purposes of the application of section 29 of the Acts

Interpretation Act 1901 to the service on a person by post of a notice under

this section in relation to premises, such a notice posted as a letter

addressed to that person at the premises shall be deemed to be properly

addressed.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 24

Accounts

SECT

  24. (1) A person is not entitled to subsidy unless -

  (a) the person keeps, in writing in the English language, such accounts,

books, documents and other records as correctly record and explain -

    (i) such particulars relating to the manufacture (including the

cost of manufacture) or importation, as the case requires, of subsidised

equipment in respect of which subsidy is, or may become, payable as are

specified by the Comptroller in a notice published in the Gazette; and

    (ii) such other particulars (if any) in relation to that equipment

as are specified by the Comptroller by notice in writing served on the person;

and

  (b) the person retains those accounts, books, documents and other records

for at least 3 years after the day on which a claim under sub-section 18 (1)

in respect of the equipment concerned was lodged.

  (2) For the purposes of this section, accounts, books, documents or other

records shall be taken to be kept in writing in the English language if they

are kept in a form in which they are readily accessible and readily

convertible into writing in the English language.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 25

Securities

SECT

  25. The Comptroller may, by notice in writing served on a person to whom

subsidy could become payable, require the person to give security, in an

amount determined by the Comptroller, by bond, guarantee or cash deposit, or

by all or any of those methods, for compliance by the person with the

provisions of this Act and the regulations, or for the purpose of an

undertaking given by the person for the purposes of this Act or the

regulations, and, where a person is so required to give security, the person

is not entitled to subsidy, or an advance on account of subsidy, unless the

person gives security in accordance with the requirement.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 26

Appointment of authorised officers

SECT

  26. (1) The Comptroller may, by writing signed by the Comptroller, appoint -

  (a) a specified officer;

  (b) the officer for the time being holding, or performing the duties of,

  a specified office; or

  (c) officers included in a specified class of officers,

to be an authorised officer, or authorised officers, for the purposes of this

Act.

  (2) In sub-section (1), "officer" means an officer of the Australian Customs

Service.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 27

Stock-taking and inspection of production and accounts, &c.

SECT

  27. (1) For the purposes of this Act, an authorised officer may, at all

reasonable times, enter -

  (a) registered premises;

  (b) premises where there is stored subsidised equipment in respect of

  which subsidy has been claimed, or, in the opinion of the authorised

  officer, is likely to be claimed; or

  (c) premises where there are kept any accounts, books, documents or other

records relating to the manufacture (including the cost of manufacture),

importation or storage of subsidised equipment,

and may -

  (d) inspect, or take stock of, any subsidised equipment;

  (e) inspect any process in the manufacture of any subsidised equipment;

  and

  (f) inspect the accounts, books, documents and other records relating

  to the manufacture (including the cost of manufacture) or importation of

subsidised equipment,

and may make and retain copies of, or take and retain extracts from, any such

accounts, books, documents and other records.

  (2) The occupier or person in charge of registered premises, or of premises

referred to in paragraph (1) (b) or (c), shall provide the authorised officer

with all reasonable facilities and assistance for the effective exercise of

the powers of the officer under this section.

  Penalty: $1,000.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 28

Power to require persons to answer questions and produce documents

SECT

  28. (1) A collector or an authorised officer may, by notice signed by him or

her, require a person whom he or she believes on reasonable grounds to be

capable of giving information relevant to the operation of this Act, in

relation to the manufacture (including the cost of manufacture) or importation

of subsidised equipment, to attend before him or her at the time and place

specified in the notice and there to answer questions and to produce to him or

her such accounts, books, documents and other records in relation to the

manufacture (including the cost of manufacture) or importation of subsidised

equipment as are referred to in the notice.

  (2) A notice under sub-section (1) requiring a person to produce an account,

book, document or record shall set out the effect of sub-section (3).

  (3) A person who, pursuant to a notice under sub-section (1), produces an

account, book, document or record kept, made or prepared by another person

that, to the knowledge of the first-mentioned person, is false or misleading

in a material particular shall, upon so producing the account, book, document

or record, give to the person to whom the first-mentioned person is required

to produce the account, book, document or record, a statement in writing

signed by the first-mentioned person or, in the case of a body corporate, by a

competent officer of the body corporate -

  (a) stating that the account, book, document or record is, to the knowledge

of the first-mentioned person, false or misleading in a material particular;

and

  (b) setting out, or referring to, the material particular in respect of

which the account, book, document or record is, to the knowledge of the

first-mentioned person, false or misleading.

  Penalty: $1,000 or imprisonment for 6 months, or both.

  (4) A Collector or an authorised officer may make and retain copies of, or

take and retain extracts from, any accounts, books, documents or other records

produced under this section.

  (5) A person is not excused from answering a question or producing any

accounts, books, documents or other records when required so to do under this

section on the ground that the answer to the question, or the production of

the accounts, books, documents or other records, might tend to incriminate the

person or make the person liable to a penalty, but the answer of the person to

any such question, or the production by the person of any such account, book,

document or other record, is not admissible in evidence against the person in

criminal proceedings other than proceedings under, or arising out of or by

virtue of, sub-section (3) or paragraph 30 (3) (a).

  (6) Where a manufacturer or importer of subsidised equipment, or a person

employed by a manufacturer or importer of subsidised equipment, has failed to

attend or to answer a question, or to produce any account, book, document or

other record, when required so to do under this section, subsidy is not

payable to the manufacturer or importer, as the case may be, unless the

Comptroller otherwise directs in writing, until the manufacturer, the importer

or that person, as the case may be, has attended, answered the question or

produced the account, book, document or other record, as the case may be.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 29

Power to examine on oath, &c.

SECT

  29. (1) A Collector or an authorised officer may examine, on oath or

affirmation, a person attending before him or her pursuant to section 28 and,

for that purpose, may administer an oath or affirmation to the person.

  (2) The oath or affirmation to be made by a person for the purposes of

sub-section (1) is an oath or affirmation that the answers he or she will give

to questions asked of him or her will be true.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 30

Offences

SECT

  30. (1) A person shall not, without reasonable excuse, refuse or fail -

  (a) to attend before a Collector or an authorised officer;

  (b) to take an oath or make an affirmation; or

  (c) to answer a question or produce an account, book, document or other

record, when so required pursuant to this Act.

  Penalty: $1,000.

  (2) A person shall not knowingly obtain or attempt to obtain subsidy that is

not payable.

  Penalty: $2,000 or imprisonment for 12 months, or both.

  (3) A person shall not -

  (a) make to an authorised officer or other person exercising a power or

performing a function or duty in relation to this Act a statement, either

orally or in writing, that is to the knowledge of the person false or

misleading in a material particular; or

  (b) present (otherwise than pursuant to sub-section 28 (1)) to an authorised

officer or other person exercising a power or performing a function or duty in

relation to this Act an account, book, document or other record that is to the

knowledge of the person false or misleading in a material particular.

  Penalty: $1,000 or imprisonment for 6 months, or both.

  (4) A person shall not be convicted of -

  (a) both an offence against or arising out of sub-section (2) and an offence

against or arising out of sub-section 20 (1); or

  (b) both an offence against or arising out of sub-section (2) and an offence

against or arising out of sub-section (3),

in respect of the same claim for subsidy.

  (5) A reference in sub-section (4) to a person being convicted of an offence

includes a reference to an order being made under section 19B of the Crimes

Act 1914 in relation to a person in respect of an offence.

  (6) In this section, "subsidy" includes an advance.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 31

Time for prosecutions

SECT

  31. A prosecution for an offence against this Act may be commenced at any

time within 3 years after the commission of the offence.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 32

Recovery of subsidy on conviction

SECT

  32. (1) Where a person is convicted of an offence against sub-section 20 (1)

or 30 (2) or (3), the court may, in addition to imposing a penalty under the

sub-section, order the person to pay to the Commonwealth an amount not

exceeding the amount of any subsidy wrongfully obtained by the person.

  (2) Where -

  (a) a court makes an order under sub-section (1) ordering a person to

  refund to the Commonwealth the amount of any subsidy; and

  (b) the court has civil jurisdiction to the extent of the amount, the order

is enforceable in all respects, as a final judgment of the court in favour of

the Commonwealth.

  (3) Where -

  (a) a court makes an order under sub-section (1) ordering a person to

  refund to the Commonwealth the amount of any subsidy; and

  (b) the court -

    (i) does not have civil jurisdiction; or

    (ii) has civil jurisdiction, but does not have civil jurisdiction to

the extent of the amount,

the proper officer of the court shall issue to the Comptroller a certificate

in the prescribed form containing the prescribed particulars.

  (4) The certificate may, in the prescribed manner and subject to the

prescribed conditions (if any), be registered in a court having civil

jurisdiction to the extent of the amount ordered to be refunded to the

Commonwealth.

  (5) Upon registration under sub-section (4), the certificate is enforceable

in all respects as a final judgment of the court in favour of the

Commonwealth.

  (6) The costs of registration of the certificate and other proceedings under

this section shall, subject to the prescribed conditions (if any), be deemed

to be payable under the certificate.

  (7) In this section, "subsidy" includes an advance.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART V

                              PART V - MISCELLANEOUS

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 33

Return for Parliament

SECT

  33. (1) The Comptroller shall, as soon as practicable after the end of each

financial year in which subsidy is paid, furnish to the Minister a return

setting forth -

  (a) the name and address of each person to whom subsidy was paid in

  that financial year;

  (b) the amount of subsidy paid to each person in that financial year;

  and

  (c) such other particulars (if any) as are prescribed.

  (2) The Minister shall cause a copy of the return to be laid before each

House of the Parliament within 15 sitting days of that House after the return

is received by the Minister.

  (3) In this section, "subsidy" includes an advance.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 34

Delegation

SECT

  34. (1) The Minister may, either generally or otherwise as provided in the

instrument of delegation, by writing signed by the Minister, delegate to -

  (a) an officer of the Australian Customs Service; or

  (b) a person holding or performing the duties of an office in the

Department, all or any of the Minister's powers under this Act, other than

this power of delegation.

  (2) A power so delegated, when exercised by the delegate, shall, for the

purposes of this Act, be deemed to have been exercised by the Minister.

  (3) A delegation under this section does not prevent the exercise of a power

by the Minister.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 35

Application for review

SECT

  35. (1) Applications may be made to the Administrative Appeals Tribunal for

review of -

  (a) a decision of the Comptroller for the purposes of paragraph (b) of

  the definition of "importer" in sub-section 4 (1);

  (b) a declaration by the Comptroller for the purposes of section 16;

  (c) a decision of the Comptroller under paragraph 18 (3) (a) approving

  payment of subsidy;

  (d) a decision of the Comptroller under paragraph 18 (3) (b) refusing

  to approve payment of subsidy;

  (e) a decision of the Comptroller under paragraph 19 (4) (a) approving

  a payment;

  (f) a decision of the Comptroller under paragraph 19 (4) (b) refusing

  to approve a payment;

  (g) a decision of the Comptroller for the purposes of sub-section 20 (4);

  (h) a decision of the Comptroller for the purposes of section 21;

  (j) a decision of the Comptroller for the purposes of sub-section 23 (4);

  (k) a decision of the Comptroller refusing to register premises (other

  than a decision made under sub-section 23 (9));

  (m) a decision of the Comptroller under section 23 transferring, or

  refusing to transfer, the registration of premises;

  (n) a decision of the Comptroller under sub-section 23 (12) cancelling

  the registration of premises; or

  (p) a requirement by the Comptroller under section 25.

  (2) Without limiting section 43 of the Administrative Appeals Tribunal Act

1975, where the Administrative Appeals Tribunal is reviewing a decision

referred to in paragraph (1) (b), (c), (d), (e), (f) or (g) in respect of

subsidised equipment, the Tribunal, if it considers it appropriate to do so,

may -

  (a) if a determination under sub-section 6 (2), (3) or (4) or 7 (2) or (3)

has been made in respect of that equipment or of equipment that includes that

equipment, either -

    (i) set aside that determination; or

    (ii) set aside that determination and make a further determination

under that sub-section in respect of the equipment to which the determination

so set aside applied; or

  (b) if a determination under that sub-section has not been made in respect

of the equipment to which the decision applies or of equipment that includes

that equipment, make a determination under that sub-section in respect of the

equipment to which the decision applies.

  (3) In sub-section (1), "decision" has the same meaning as in the

Administrative Appeals Tribunal Act 1975.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 36

Statement to accompany notice of decisions

SECT

  36. (1) Where the Comptroller makes a determination, decision or requirement

of a kind referred to in sub-section 35 (1) and gives to the person or persons

whose interests are affected by the determination, decision or requirement

notice in writing of the making of the determination, decision or requirement,

that notice shall include a statement to the effect that, subject to the

Administrative Appeals Tribunal Act 1975, application may be made to the

Administrative Appeals Tribunal for review of the determination, decision or

requirement to which the notice relates by or on behalf of the person or

persons whose interests are affected by the determination, decision or

requirement.

  (2) Any failure to comply with the requirements of sub-section (1) in

relation to a determination, decision or requirement does not affect the

validity of the determination, decision or requirement.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 37

Money to be appropriated

SECT

  37. Payments of subsidy, and of advances, shall be made out of money

appropriated by the Parliament for the purpose (including money appropriated

by the Parliament for grain harvesters bounty).

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 38

Transitional

SECT

  38. Sections 27, 28 and 30 do not operate so as to render unlawful anything

done, or omitted to be done, before the day on which this Act receives the

Royal Assent.

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 39

Regulations

SECT

  39. The Governor-General may make regulations, not inconsistent with this

Act, prescribing all matters -

  (a) required or permitted by this Act to be prescribed; or

  (b) necessary or convenient to be prescribed for carrying out or giving

effect to this Act.