COPPER BOUNTY ACT 1958
- Reprinted as at 29 October 1966 (HISTACT CHAP 1993 #DATE 29:10:1966)
COPPER BOUNTY ACT 1958-1966 - TABLE OF PROVISIONS
TABLE
COPPER BOUNTY ACT 1958-1966
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Interpretation
4. Appropriation
5. Specification of bounty
6. To whom bounty is payable
7. Rate of bounty
8. Reduction of bounty where profits exceed ten per centum per annum
9. Arrangements between producers
10. Registration of smelting-works
11. Accounts
12. Appointment of authorized persons
13. Stocktaking and inspection of production and accounts
14. Power to require person to answer questions and produce documents
15. Power to examine on oath
16. Penalty for refusing to answer questions, &c.
17. Security for compliance with Act
18. Advance of bounty
19. Bounty not payable unless Act complied with
20. Offences
21. Return for Parliament
21A. Delegation
22. Regulations
COPPER BOUNTY ACT 1958-1966 - SECT. 1.
Short title.
SECT
COPPER BOUNTY ACT 1958-1966
An Act to provide for the Payment of a Bounty on the Production of Copper.
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Copper Bounty Act 1958-1966.*
COPPER BOUNTY ACT 1958-1966 - SECT. 2.
Commencement.
SECT
2. This Act shall be deemed to have come into operation on the nineteenth
day of May, One thousand nine hundred and fifty-eight.
COPPER BOUNTY ACT 1958-1966 - SECT. 3.
Interpretation.
SECT
Sub-section (1) amended by No. 31, 1960, s. 2; No. 100, 1960, s. 3; and No.
93, 1963, s. 2.
3. (1) In this Act, unless the contrary intention appears-
''authorized person'' means a person appointed by the Minister under section
twelve of this Act to be an authorized person for the purposes of the
provision in which the expression occurs;
''bounty'' means bounty under this Act, and includes a payment under section
eighteen of this Act;
''Collector'' means Collector of Customs for a State;
''copper concentrate'' does not include-
(a) scrap copper or a substance obtained from scrap copper; or
(b) a substance produced in the course of smelting or roasting
operations for the extraction of a metal other than copper, or a substance
obtained from a substance so produced;
''copper ore'' means ore that contains copper and does not contain any other
metal to such an extent that the value of the other metal exceeds the value of
the copper;
''producer'', in relation to refined copper, means the person who produced
the ore from which the refined copper was obtained;
''refined copper'' means fire-refined copper or electrolytically refined
copper produced in Australia from ore obtained by mining in Australia;
''smelting-works'' means premises registered by the Minister as a
smelting-works under section ten of this Act;
''the Comptroller-General'' means the Comptroller-General of Customs.
Substituted by No. 100, 1960, s. 3; amended by No. 93, 1963, s. 2; and No. 80,
1965, s. 3.
(2) For the purposes of this Act, each of the following periods is a period
to which this Act applies:-
(a) the period that commenced on the nineteenth day of May, One thousand
nine hundred and fifty-eight, and ended on the thirtieth day of June, One
thousand nine hundred and fifty-nine;
(b) the year that commenced on the first day of July, One thousand nine
hundred and fifty-nine;
(c) the period that commenced on the first day of July, One thousand nine
hundred and sixty, and ended on the thirty-first day of December of that
year;
(d) the period commencing on the first day of January, One thousand nine
hundred and sixty-one, and ending on the thirtieth day of June of that year;
(e) the year commencing on the first day of July, One thousand nine hundred
and sixty-one;
(f) the year commencing on the first day of July, One thousand nine hundred
and sixty-two;
(g) the period commencing on the first day of July, One thousand nine
hundred and sixty-three, and ending on the thirty-first day of December of
that year;
(h) the year commencing on the first day of January, One thousand nine
hundred and sixty-four;
(i) the year commencing on the first day of January, One thousand nine
hundred and sixty-five; and
(j) the year commencing on the first day of January, One thousand nine
hundred and sixty-six.
Added by No. 80, 1965, s. 3.
(3) The Governor-General may, by Proclamation, specify a date in the year
One thousand nine hundred and sixty-six, not being a date before the date on
which the Proclamation is published in the Gazette, as the date on which
bounty shall cease to be payable.
Added by No. 80, 1965, s. 3.
(4) Where a Proclamation has been made under the last preceding sub-section,
then, for the purposes of this Act, the period commencing on the first day of
January, One thousand nine hundred and sixty-six, and ending on the date
specified in the Proclamation shall be deemed to be and at all times from the
first day of January, One thousand nine hundred and sixty-six, to have been,
the period specified in paragraph (j) of sub-section (2) of this section.
COPPER BOUNTY ACT 1958-1966 - SECT. 4.
Appropriation.
SECT
4. The bounty specified in this Act (including advances on account of
bounty) is payable out of the Consolidated Revenue Fund, which is appropriated
accordingly.
COPPER BOUNTY ACT 1958-1966 - SECT. 5.
Specification of bounty.
SECT
Sub-section (1) amended by No. 100, 1960, s. 4.
5. (1) The bounty is payable in respect of refined copper-
(a) that has been produced from copper ore or copper concentrate smelted at
a smelting-works; and
(b) that, in a period to which this Act applies, has been sold for use in
Australia.
(2) Where copper ore or copper concentrate has, before the date of
commencement of this Act, been smelted at premises the registration of which
as a smelting-works is deemed under sub-section (5) of section ten of this Act
to have taken effect from that date, the copper ore or copper concentrate
shall, for the purposes of this section, be deemed to have been smelted at a
smelting-works.
COPPER BOUNTY ACT 1958-1966 - SECT. 6.
To whom bounty is payable.
SECT
6. (1) Subject to the next succeeding sub-section, bounty is payable to the
producer of the refined copper.
(2) The bounty may, subject to such conditions and restrictions, if any, as
are prescribed, be paid to a person authorized by the producer to receive the
bounty.
COPPER BOUNTY ACT 1958-1966 - SECT. 7.
Rate of bounty.
SECT
7. (1) The rate of bounty on refined copper is the rate ascertained, in
accordance with the succeeding provisions of this section, as at the date when
the refined copper was sold for use in Australia.
(2) The Minister shall, from time to time, by instrument under his hand,
determine an amount, in Australian currency, to be the cost per ton at which,
in his opinion, electrolytic copper wire bars could be purchased overseas.
Substituted by No. 100, 1960, s. 5; amended by No. 93, 1966, s. 3.
(3) Where the amount determined by the Minister in accordance with the last
preceding sub-section does not exceed Five hundred and eighty dollars, the
rate of bounty is Seventy dollars per ton of refined copper.
Substituted by No. 100, 1960, s. 5; amended by No. 93, 1966, s. 3.
(4) Where the amount determined by the Minister in accordance with
sub-section (2) of this section exceeds Five hundred and eighty dollars, the
rate of bounty is an amount per ton of refined copper ascertained by deducting
from Seventy dollars an amount of Two dollars for each Two dollars by which
the amount so determined exceeds Five hundred and eighty dollars.
(5) A determination under sub-section (2) of this section shall specify the
date (which may be a date before the date of the determination) as from which
the determination applies, and, subject to any later determination, the
determination has effect, and shall be deemed to have had effect, on and from
the date so specified.
COPPER BOUNTY ACT 1958-1966 - SECT. 8.
Reduction of bounty where profits exceed ten per centum per annum.
SECT
Sub-section (1) substituted by No. 80, 1965, s. 4.
8. (1) Where-
(a) a financial year or part of a financial year, of a producer, falls
within the periods to which this Act applies; and
(b) the net profit derived by the producer during that financial year or
part of a financial year from the production and sale of refined copper, after
taking into account bounty payable in respect of that refined copper, would
exceed profit at the rate of ten per centum per annum on the capital used by
the producer in that production and sale,
the bounty otherwise payable in respect of that refined copper shall be
reduced by the amount of the excess.
Substituted by No. 80, 1965, s. 4.
(2) For the purposes of the last preceding sub-section, where the Minister
is satisfied that the net profit derived by the producer during an earlier
financial year or part of a financial year that fell within the periods to
which this Act applies from the production and sale of refined copper, after
taking into account any bounty in respect of that refined copper, was less
than profit at the rate of ten per centum per annum on the capital used in
that production and sale, or that no such profit was derived, he may make such
allowance by reason of that fact as he, in his discretion, thinks fit.
(3) For the purposes of this section, the Minister may-
(a) determine the amount of any capital or net profit required to be taken
into account for those purposes; and
(b) in making a determination under the last preceding paragraph, treat as
capital and net profit of a producer of refined copper the amount, as
determined by him, of any capital used, and net profit derived, by another
person (whether or not subsidiary to, or affiliated with, the producer) in or
from the distribution or sale of the refined copper.
(4) In making a determination under the last preceding sub-section of an
amount of net profit, the Minister shall not regard any tax upon income as a
deduction and may disallow any interest paid by the producer as a deduction.
(5) The Minister may, by writing under his hand, certify the determinations
or allowances made by him under this section and any such certificate is, in
all courts and for all purposes, evidence of those determinations or
allowances.
Substituted by No. 93, 1963, s. 3; amended by No. 80, 1965, s. 4.
(6) The bounty payable to a producer in respect of refined copper sold in a
period to which this Act applies shall not be reduced as provided by this
section if-
(a) where the period in which the refined copper is sold is the period to
which this Act applies specified in paragraph (a), (b), (e) or (f) of
sub-section (2) of section three of this Act-the quantity of refined copper
obtained in that period from copper ore produced by that producer is less than
fifty tons;
(b) where the period in which the refined copper is sold is the period to
which this Act applies specified in paragraph (c), (d) or (g) of that
sub-section-the quantity of refined copper obtained in that period from copper
ore produced by that producer is less than twenty-five tons;
(c) where the period in which the refined copper is sold is the period to
which this Act applies specified in paragraph (h) or (i) of that
sub-section-the quantity of refined copper obtained in the period commencing
on the first day of January, One thousand nine hundred and sixty-four, and
ending on the thirty-first day of December, One thousand nine hundred and
sixty-five, from copper ore produced by that producer is less than one hundred
tons; and
(d) where the period in which the refined copper is sold is the period to
which this Act applies specified in paragraph (j) of that sub-section-
(i) if that period ends on the thirty-first day of December, One
thousand nine hundred and sixty-six-the quantity of refined copper obtained in
that period from copper ore produced by that producer is less than fifty tons;
or
(ii) where a Proclamation has been made under sub-section (3) of section
three of this Act-the quantity of refined copper obtained in the period from
copper ore produced by that producer is less than an amount that bears the
same proportion to fifty tons as the number of days in the period bears to
three hundred and sixty-five.
Added by No. 100, 1960, s. 6.
(7) Where a producer of copper ore sells the ore or a substance obtained
from the ore, being a substance that contains copper and does not contain any
other metal to such an extent that the value of the other metal exceeds the
value of the copper-
(a) a reference in this section to the production and sale of refined
copper shall, in relation to that producer, be read as including a reference
to the production and sale of that ore or other substance; and
(b) the reference in sub-section (3) of this section to the distribution or
sale of refined copper shall, in relation to that producer, be read as
including a reference to the distribution or sale of that ore or other
substance.
Added by No. 80, 1965, s. 4.
(8) For the purposes of this section, ''financial year'', in relation to a
producer, means a year that is a year of income for the purposes of the law
relating to income tax in its application to that producer.
COPPER BOUNTY ACT 1958-1966 - SECT. 9.
Arrangements between producers.
SECT
Substituted by No. 100, 1960, s. 7.
9. (1) Where the Minister is satisfied that there is or has been in
operation an arrangement between any producers of refined copper which has or
had the effect of sharing among those producers the financial advantage
arising from sales of refined copper for use in Australia, the Minister may
determine that bounty shall not be payable in respect of refined copper which
has been sold for use in Australia by a producer but in respect of which,
under the arrangement, that producer is not entitled to the full financial
return obtainable from the sale of the refined copper for use in Australia.
(2) For the purposes of this section, the Minister may treat an arrangement
made by, or payment made by or to, a company or other person affiliated with,
subsidiary to or otherwise connected with, a producer of refined copper as
having been made by or to that producer.
(3) The Minister may, by writing under his hand, certify determinations made
by him under this section, and any such certificate is, in all courts and for
all purposes, evidence of those determinations.
COPPER BOUNTY ACT 1958-1966 - SECT. 10.
Registration of smelting-works.
SECT
10. (1) A person may apply to the Minister for the registration as a
smelting-works of premises at which he carries on, or proposes to carry on,
the smelting of copper ore or copper concentrate.
(2) The Minister may require an applicant under this section to furnish such
information as the Minister considers necessary for the purposes of this Act,
and may refuse to register the premises until the information is furnished to
his satisfaction.
(3) Subject to the last preceding sub-section, if, in the opinion of the
Minister, copper ore or copper concentrate is, or is proposed to be, smelted
in accordance with the prescribed conditions (if any) at the premises in
respect of which the application is made, he shall register those premises as
a smelting-works for the purposes of this Act.
(4) Where the Minister is satisfied that copper ore or copper concentrate is
not being smelted at a smelting-works, or is not being so smelted in
accordance with the prescribed conditions (if any), he may, by notice in
writing served by post on the occupier of the smelting-works, cancel the
registration of the smelting-works.
(5) If the Minister so determines, the registration of a smelting-works
shall be deemed to have taken effect from a date specified by the Minister,
being a date before the date upon which the registration is effected.
COPPER BOUNTY ACT 1958-1966 - SECT. 11.
Accounts.
SECT
11. (1) A producer of refined copper is not entitled to bounty unless he
keeps, to the satisfaction of the Minister, accounts, books and documents
showing, from time to time, the capital used in, and the costs of, the
production and sale of refined copper, the selling prices and receipts from
sales of refined copper, and the profits derived from the production and sale
of refined copper.
Amended by No. 100, 1960, s. 8.
(2) A producer of refined copper is not entitled to bounty unless he
furnishes to the Comptroller-General, in respect of each to which this Act
applies-
(a) a balance-sheet, profit and loss account, manufacturing account and
trading account, and such other information in relation to the production and
sale of refined copper as the Minister requires; and
(b) a certificate signed by the producer that the documents referred to in
the last preceding paragraph are true and correct in every particular and a
certificate, signed by an auditor, that those documents are true and correct
to the best of the auditor's knowledge and belief.
Inserted by No. 100, 1960, s. 8.
(2A) Where a producer of copper ore sells the ore or a substance obtained
from the ore, being a substance that contains copper and does not contain any
other metal to such an extent that the value of the other metal exceeds the
value of the copper, a reference in this section to the production and sale,
or to sales, of refined copper shall, in relation to that producer, be read as
including a reference to the production and sale, or to sales, as the case may
be, of that ore or other substance.
(3) This section does not apply to a producer of refined copper referred to
in sub-section (6) of section eight of this Act.
COPPER BOUNTY ACT 1958-1966 - SECT. 12.
Appointment of authorized persons.
SECT
12. The Minister may, by writing under his hand, appoint a person to be an
authorized person for the purposes of a provision of this Act.
COPPER BOUNTY ACT 1958-1966 - SECT. 13.
Stocktaking and inspection of production and accounts.
SECT
13. (1) For the purposes of this Act, an authorized person may, at all
reasonable times, enter a smelting-works, any premises where refined copper in
respect of which bounty has been paid or claimed has been produced or is
stored or any premises in which any accounts, books or documents are kept by
the proprietor of a smelting-works or by a person who has claimed bounty, and
may-
(a) inspect or take stock of any copper, copper concentrate or copper ore;
(b) inspect the processes of production of refined copper;
(c) take samples of copper, copper concentrate or copper ore; and
(d) inspect the accounts, books and documents relating to the production
and sale of refined copper.
Amended by No. 93, 1966, s. 3.
(2) The occupier or person in charge of any premises referred to in the last
preceding sub-section shall provide the authorized person with all reasonable
facilities and assistance for the effective exercise of his powers under this
section.
Penalty: One hundred dollars.
COPPER BOUNTY ACT 1958-1966 - SECT. 14.
Power to require person to answer questions and produce documents.
SECT
14. (1) The Comptroller-General, a Collector or an authorized person may, by
notice in writing, require a person whom he believes to be capable of giving
information, relevant to the operation of this Act, in relation to the
production, storage or sale of refined copper to attend before him at the time
and place specified in the notice and then and there to answer questions and
to produce to him such accounts, books and documents in relation to the
production, storage or sale of refined copper as are referred to in the
notice.
(2) The Comptroller-General, the Collector or the authorized person to whom
any accounts, books or documents are produced in pursuance of this section may
make and retain copies of, or extracts from, those accounts, books or
documents.
(3) A person is not excused from answering a question or producing any
accounts, books or documents when required so to do under this section on the
ground that the answer to the question or the production of the accounts,
books or documents might tend to incriminate him or make him liable to a
penalty, but his answer to any such question is not admissible in evidence
against him in proceedings other than proceedings for an offence against
paragraph (c) of section sixteen, or paragraph (c) of sub-section (1) of
section twenty, of this Act.
(4) Where a producer or a person employed by a producer has failed to attend
or to answer a question, or to produce any account, book or document, when
required so to do under this section, bounty is not payable to the producer,
unless the Minister otherwise directs, until the producer or that person has
attended, answered the question or produced the account, book or document, as
the case may be.
COPPER BOUNTY ACT 1958-1966 - SECT. 15.
Power to examine on oath.
SECT
15. (1) The Comptroller-General, a Collector or an authorized person may
administer an oath to a person required to attend before him in pursuance of
the last preceding section and may examine that person on oath.
(2) Where any such person conscientiously objects to take an oath, he may
make an affirmation that he conscientiously objects to take an oath and that
he will state the truth, the whole truth and nothing but the truth to all
questions asked him.
(3) An affirmation so made is of the same force and effect, and entails the
same penalties, as an oath.
COPPER BOUNTY ACT 1958-1966 - SECT. 16.
Penalty for refusing to answer questions, &c.
SECT
Amended by No. 93, 1966, s. 3.
16. A person shall not refuse or fail-
(a) to attend before the Comptroller-General, a Collector or an authorized
person;
(b) to be sworn or to make an affirmation; or
(c) to answer a question or produce an account, book or document,
when so required in pursuance of this Act.
Penalty: One hundred dollars.
COPPER BOUNTY ACT 1958-1966 - SECT. 17.
Security for compliance with Act.
SECT
17. The Minister may require a producer to give security by bond, guarantee
or cash deposit, or by all or any of those methods, for compliance by him with
the provisions of this Act and the regulations or for the performance of an
undertaking given by him for the purposes of this Act or the regulations, and
the producer shall give security accordingly.
COPPER BOUNTY ACT 1958-1966 - SECT. 18.
Advance of bounty.
SECT
18. (1) The Minister may authorize the making of an advance to a producer of
refined copper on account of bounty.
(2) If a producer receives by way of advances in respect of any refined
copper an amount greater than the amount of bounty payable to him in respect
of that refined copper, he is liable to repay to the Commonwealth the amount
of the excess, and the Commonwealth may recover that amount as a debt due to
the Commonwealth by action in a court of competent jurisdiction.
COPPER BOUNTY ACT 1958-1966 - SECT. 19.
Bounty not payable unless Act complied with.
SECT
19. Bounty is not payable to a producer unless he satisfies the Minister
that the requirements of this Act and the regulations have been substantially
complied with.
COPPER BOUNTY ACT 1958-1966 - SECT. 20.
Offences.
SECT
Sub-section (1) amended by No. 93, 1966, s. 3.
20. (1) A person shall not-
(a) obtain bounty which is not payable;
(b) obtain payment of bounty by means of a false or misleading statement;
or
(c) present to an officer or other person doing duty in relation to this
Act or the regulations an account, book or document, or make to such an
officer or person a statement, which is false or misleading in a material
particular.
Penalty: One thousand dollars or imprisonment for twelve months.
(2) Where a person is convicted under the last preceding sub- section, the
court may, in addition to imposing a penalty under that sub- section, order
the person to refund to the Commonwealth the amount of any bounty wrongfully
obtained.
(3) Where a court has made an order under the last preceding sub-section, a
certificate under the hand of the clerk or other appropriate officer of the
court, specifying the amount ordered to be refunded and the person by whom the
amount is payable, may be filed in a court having civil jurisdiction to the
extent of that amount and is thereupon enforceable in all respects as a final
judgment of that court.
COPPER BOUNTY ACT 1958-1966 - SECT. 21.
Return for Parliament.
SECT
Sub-section (1) amended by No. 31, 1960, s. 4; No. 100, 1960, s. 9; and No.
93, 1963, s. 4.
21. (1) The Comptroller-General shall, as soon as practicable after the end
of each period to which this Act applies, furnish to the Minister a return
setting forth-
(a) in respect of each producer who was paid bounty in respect of refined
copper sold in that period, not being a producer referred to in sub-section
(6) of section eight of this Act-
(i) the name and address of the producer;
(ii) the quantity of refined copper in respect of which bounty was paid
to the producer;
(iii) the amount of bounty paid to the producer; and
(iv) such other particulars (if any) as are prescribed; and
(b) in respect of all other producers who were paid bounty in respect of
refined copper sold in that period-
(i) the number of those other producers;
(ii) the quantity of refined copper in respect of which bounty was paid
to those other producers;
(iii) the total amount of bounty paid to those other producers; and
(iv) such other particulars (if any) as are prescribed.
(2) The Minister shall cause a copy of the return to be tabled in each House
of the Parliament within fifteen sitting days of that House after the return
is received by him.
COPPER BOUNTY ACT 1958-1966 - SECT. 21A.
Delegation.
SECT
Inserted by No. 93, 1963, s. 5.
21A. (1) The Minister or the Comptroller-General may either generally or in
relation to a matter or class of matters and either in relation to the whole
of the Commonwealth or to a State or part of the Commonwealth, by writing
under his hand, delegate all or any of his powers and functions under this Act
(except this power of delegation).
(2) A power or function so delegated may be exercised or performed by the
delegate in accordance with the instrument of delegation.
(3) A delegation under this section is revocable at will and does not
prevent the exercise of a power or the performance of a function by the
Minister or the Comptroller-General, as the case may be.
COPPER BOUNTY ACT 1958-1966 - SECT. 22.
Regulations.
SECT
Amended by No. 93, 1966, s. 3.
22. The Governor-General may make regulations, not inconsistent with this
Act, prescribing all matters which by this Act are required or permitted to be
prescribed, or which are necessary or convenient to be prescribed for carrying
out or giving effect to this Act, and in particular prescribing-
(a) the form and manner in which, and the time within which, applications
for bounty shall be made;
(b) the notice to be given by producers of their intention to claim bounty;
and
(c) penalties not exceeding One hundred dollars for breaches of the
regulations.
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COPPER BOUNTY ACT 1958-1966 - NOTE
NOTE
1. The Copper Bounty Act 1958-1966 comprises the Copper Bounty Act 1958 as
amended by the other Acts specified in the following table:
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Number Date of
Act and year Date of
Assent commencement
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Copper Bounty Act 1958 No. 78, 1958 10 Oct 1958 19 May 1958
Copper Bounty Act 1960 No. 31, 1960 26 May 1960 23 June 1960
Copper Bounty Act (No.
2) 1960 No. 100, 1960 15 Dec 1960 1 Jan 1961
Copper Bounty Act 1963 No. 93, 1963 31 Oct 1963 28 Nov 1963
Copper Bounty Act 1965 No. 80, 1965 25 Nov 1965 25 Nov 1965
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
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