EXPORT INCENTIVE GRANTS ACT 1971 [Note: This Act is "repealed" by Act No. 48 of 1986]
(#DATE 29:02:1980)
Compilation Information
- Incorporating all amendments by legislation made to 29 February 1980
- Reprinted as at 29 February 1980
*1* The Export Incentive Grants Act 1971 (a) as shown in this reprint comprises
Act No. 110, 1971 as amended by the other Acts specified in the following
table:
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Application, saving or
Number Date Date of
transitional Act and year of Assent commencement
provisions
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Export Incentive
Grants Act 1971 110, 1971 6 Dec 1971 6 Dec 1971
Export Incentive
Grants Act 1973 180, 1973 14 Dec 1973 14 Dec 1973 S. 16
Statute Law
Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 S. 9 (1)
Administrative
Changes
(Consequential
Provisions) Act
1976 91, 1976 20 Sept 1976 20 Sept 1976
(b) S. 4
Administrative
Changes
(Consequential
Provisions) Act
1978 36, 1978 12 June 1978 12 June 1978 -
Jurisdiction of
Courts
(Miscellaneous
Amendments) Act
1979 19, 1979 28 Mar 1979 Parts II-XVII
(ss. 3-123): 15
May 1979 (see
Gazette 1979,
S86, p. 1)
Remainder:
Royal Assent Ss. 30
(2)
and
125-127
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(a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.
(b) By virtue of sub-section 2(7) of the Administrative Changes
(Consequential Provisions) Act 1976 the amendments made by that Act to the
Export Incentive Grants Act 1971 are deemed to have come into operation on 22
December 1975.
EXPORT INCENTIVE GRANTS ACT 1971 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title
2. Commencement
3. (Repealed)
4. Interpretation
4A. Meat exports
PART II-ADMINISTRATION
5. Administration of Act
6. Powers and functions of Second Commissioner of Taxation
7. Delegation by Commissioner
8. Secrecy
PART III-EXPORT GRANTS
9. Exports of certain components
10. Ascertainment of increase in export sales
11. Changes in ownership of business, &c.
12. Grant entitlements
13. Grants
14. Limit and order of grants
15. Claims
16. Determinations
17. Amendment of determinations
18. Allowance of grants
19. Declarations regarding goods exported
20. Notice to Commissioner as to incorrect declarations
21. Review of base period export sales
22. Review of amounts added to value of export sales for base period
under section 11
23. Export certificates
24. Certain arrangements and transactions
25. Business conducted by States
26. Elections by marketing authorities
27. Gold
27A. Certain gold deemed not to have been acquired from Reserve Bank
28. Amounts to be expressed in Australian currency
PART IV-OBJECTIONS, REVIEWS AND APPEALS
28A. Interpretation
28B. Jurisdiction of Supreme Courts of Territories
28C. Transfer of proceedings
29. Objections
30. Reference to Board of Review and appeals and references to courts
31. Powers of Board
31A. Practice and procedure of Supreme Court
PART V-MISCELLANEOUS
32. Commissioner may obtain information and evidence
33. Access to books, &c.
34. Offences
35. Report by Commissioner
36. Regulations
THE SCHEDULE
Table for Ascertaining the Prescribed Ratio for the Purposes of Section 27
EXPORT INCENTIVE GRANTS ACT 1971 - LONG TITLE
SECT
An Act relating to Grants for the purpose of providing Export Incentives
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 1.
Short title
SECT
PART I-PRELIMINARY
1. This Act may be cited as the Export Incentive Grants Act 1971.*1*
See notes to first article of this Chapter.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 2.
Commencement
SECT
2. This Act shall come into operation on the day on which it receives the
Royal Assent.*1*
Section 3 repealed by No. 180, 1973, s. 3
* * * * * * * *
See notes to first article of this Chapter.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 4.
Interpretation
Sub-section (1) amended by No. 180, 1973, s. 4; No. 216, 1973, s. 3; No. 91,
1976, s. 3; No. 36, 1978, s. 3
SECT
4. (1) In this Act, unless the contrary intention appears-
"Board of Review" means a Board of Review constituted under the Income Tax
Assessment Act 1936-1971;
"claim" means a claim under section 15 of this Act;
"commercial container" means a container other than-
(a) a tank or other compartment that forms part of a ship or aircraft;
or
(b) a container system unit or other container in which goods have been
placed primarily and principally for the purpose of their carriage in a ship
or aircraft;
"company" includes all bodies and associations, corporate or
unincorporate, and partnerships;
"complete motor vehicle" includes a motor vehicle of a kind ordinarily
used on roads for the transport of goods that has been assembled to a stage at
which it is capable of being driven under its own power;
"complete unit ", in relation to prescribed goods of a particular kind,
means a unit of prescribed goods of that kind that has been manufactured or
assembled to a stage where it is capable of being used for the purpose for
which prescribed goods of that kind are manufactured or produced;
"components for prescribed goods ", in relation to prescribed goods of a
particular kind, means goods that-
(a) are components (including accessories and handbooks) for prescribed
goods of that particular kind; and
(b) are exported from Australia for use, without the substantial
addition of other goods, in the original manufacture or assembly, in the
country to which the goods are exported, of complete units of prescribed goods
of the particular kind or for sale or disposal with such units,
and includes the containers (not being container system units) in which
such components are so exported;
"consideration receivable" means-
(a) in relation to a disposal of prescribed goods, industrial property
rights or know-how-
(i) in the case of a disposal other than one to which the next
succeeding sub-paragraph applies-the amount or value of the consideration
received or receivable for the disposal; or
(ii) where the disposal is part of, or is connected with, a
transaction in which any other assets, or any services, are disposed of or
supplied-such part of the amount or value of the consideration or
considerations received or receivable in respect of the transaction as is
reasonably attributable to the disposal of the prescribed goods, industrial
property rights or know-how,
less, in the case of a disposal of prescribed goods, any amounts paid
or payable (otherwise than as agent) by the person disposing of the prescribed
goods by way of freight for carriage of the prescribed goods outside Australia
or by way of insurance (other than export payments insurance) or other
outgoings, in relation to the prescribed goods, attributable to events or
contingencies occurring or arising, or services performed, after the placing
of the prescribed goods on a ship or aircraft for export from Australia; and
(b) in relation to the supply of prescribed professional services-the
amount or value of the consideration received or receivable for the supply of
the services;
"container" includes any inner or outer covering in which goods are
packed, secured or otherwise placed, but does not include a container, other
than a container system unit, that is exported while not containing goods;
"container system unit" means a container (including a lift-van or a tank,
but not including a vehicle)-
(a) designed for repeated use as a unit of cargo-handling equipment in
the transport of goods by ships or aircraft specially constructed, adapted or
equipped for the handling and carrying of containers of the kind to which the
container belongs in the course of a transportation system in which goods are
transported to, in and from the ship or aircraft in containers of that kind;
and
(b) fitted with devices to permit its ready handling in the course of
that system,
and includes normal accessories and equipment of such a container when
exported from Australia with the container;
"Deputy Commissioner" means a Deputy Commissioner of Taxation;
"disposal" includes sale, grant, assignment or supply, and "disposed of"
has a corresponding meaning;
"employer" has the same meaning as in the Pay-roll Tax Assessment Act
1941-1969;
"export certificate" means an export certificate duly issued under section
23 of this Act, and includes an export certificate issued under section 16S of
the Pay-roll Tax Assessment Act before the first day of September, One
thousand nine hundred and seventy-one;
"exported" does not include exported by way of gift;
"export merchant" means a person who, in the course of carrying on
business in Australia-
(a) exports from Australia prescribed goods in relation to which a
previous owner is the producer for export; or (b) sells to another
person prescribed goods that are later exported from Australia and of which a
previous owner is the producer for export;
"grant" means a grant under this Act;
"grant value" means-
(a) in relation to an increase in export sales of a person for a grant
year-an amount ascertained in accordance with the formula- 21a ----
200
where a is the increase in export sales of that person for that grant
year; and
(b) in relation to an export certificate-the amount specified in the
certificate as the grant value of the certificate or, in the case of an export
certificate issued under section 16S of the Pay-roll Tax Assessment Act, the
amount specified in the certificate as the rebate value of the certificate;
"grant year" means the financial year that began on 1st July, 1971, or
either of the next two succeeding financial years;
"industrial property rights" means rights in relation to inventions or
trade marks, or copyright in relation to works, designs and other things,
being-
(a) inventions, works, designs or things that have, to a substantial
extent, resulted from research or work performed in Australia; or
(b) trade marks that have been used commercially in Australia and were
not, before that use, used commercially in any other country;
"know-how" means scientific or technological knowledge or information in
relation to industrial operations, being knowledge or information that has, to
a substantial extent, resulted from research or other work performed in
Australia, and includes drawings, models or other material things, or
services, supplied for the purpose of enabling or facilitating the use or
enjoyment of such knowledge or information or of industrial property rights;
"licensee ", in relation to a marketing authority, means a person licensed
by, or otherwise authorized to act as an agent for, that marketing authority
for purposes connected with the marketing of goods in respect of which the
marketing authority performs its functions, and "licence" has a
corresponding meaning;
"marketing authority" means an authority constituted under a law of the
Commonwealth, of a State or of a Territory, or under two or more such laws,
and having the function of marketing goods produced in Australia;
"meat" means fresh, chilled or frozen flesh or edible offal of bovine
animals, sheep, goats or pigs, other than flesh or offal that has been canned,
cooked or cured;
"minerals" means-
(a) minerals, other than petroleum, of a kind obtainable by mining
operations, and products of such minerals obtained by-
(i) concentration;
(ii) any other treatment applied to the minerals before concentration
or, in the case of minerals not requiring concentration, that would, if the
minerals had required concentration, have been applied before the
concentration; or
(iii) sintering or calcining;
(b) the following products, namely-
(i) alumina;
(ii) pellets and other agglomerated forms of iron;
(iii) coke; and
(iv) briquettes of coal or of coke,
and other products obtained by the processes by which those products
are produced, or processes carried on in connexion with those processes;
(c) petroleum, including petroleum gas and shale oil, and products of
petroleum obtained by refining, treating or blending processes;
(d) materials of a kind obtainable by quarrying operations, and products
of such materials obtained by splitting or roughly squaring; or
(e) precious and semi-precious stones and natural or cultured pearls,
including stones and pearls that have been polished, cut or otherwise treated
but not including stones or pearls that are mounted, set or permanently
strung,
but does not include-
(f) gold;
(g) goods of a kind used as fertilisers; or
(h) salt, or products obtained by the treatment of salt;
"motor vehicle" means a motor vehicle of a kind ordinarily used on roads
for the transport of persons or of goods;
"motor vehicle components" means goods that-
(a) are components (including accessories and handbooks) for a motor
vehicle; and
(b) are exported from Australia for use in the original manufacture or
assembly, in the country to which the goods are exported, of a complete motor
vehicle or for sale or disposal with such a vehicle,
and includes the containers (not being container system units) in which
such components are exported;
"notional tax ", in respect of a financial year, means tax (not including
additional tax) that would, but for the enactment of the Pay-roll Tax
(Termination of Commonwealth Tax) Act 1971, be imposed on wages paid or
payable by the employer concerned in respect of that financial year;
"original commercial container" means a commercial container in which no
other container is contained;
"person" includes a company;
"prescribed goods" means goods other than minerals;
"prescribed professional services" means services supplied by a person for
the purposes of the construction of a building or other work outside
Australia, being services of one or more of the following kinds, namely,
architectural, design, engineering or surveying services, where-
(a) the work involved in the supply of the services is performed by the
person supplying the services or his employees; and
(b) a predominant part of the cost of supplying the whole of the
services is attributable to work performed in Australia,
but does not include services supplied-
(c) under a contract for the construction of a building or other work by
the person supplying the services unless the contract specifies an amount of
consideration as being attributable to the services; or
(d) to a person for the purposes of the construction of a building or
other work by that person in the course of a business carried on by him in
Australia;
"producer for export" means a person of one of the following
descriptions:
(a) in relation to prescribed goods that have been exported from
Australia in an original commercial container in which they were placed in
Australia (whether or not that original commercial container was, before the
export, placed in another container)-the person who was the owner of the
prescribed goods at the time when they were placed, or were last placed, in
that original commercial container;
(b) in relation to other prescribed goods, being prescribed goods (other
than containers) that have been exported from Australia after having been, by
manufacture, production, assembling or processing, or by grading and sorting,
carried out in Australia, brought into the form or condition in which they
were so exported-the person who was the owner of those prescribed goods when
they were brought into that form or condition;
(c) in relation to containers (other than container system units) in
which prescribed goods have been exported from Australia and in which those
prescribed goods were placed by the person who is the producer for export of
those prescribed goods-that person; and
(d) in relation to a container system unit that has been exported from
Australia after having been, by manufacture or assembling carried out in
Australia, brought into the condition in which it was ready for use as a
container system unit-the person who was the owner of the container system
unit at the time when it was brought into that condition;
"Second Commissioner" means a Second Commissioner of Taxation;
"supplier of components" means a person who supplies goods in relation to
which the expression is used to another person and is not a producer for
export in relation to those goods;
"the base period ", in relation to a person, means, in relation to a grant
year-
(a) except where that person is a new exporter and the grant year is one
of the first eight export years-the period comprising the first three of the
eight financial years immediately preceding that grant year; or
(b) where that person is a new exporter and the grant year is one of the
first eight export years other than the first export year-the period
comprising the years the values of export sales for which are referred to in
the formula applicable in relation to that grant year under sub-section (4) of
sect ion 10 of this Act;
"the Commissioner" means the Commissioner of Taxation;
"the last grant year" means the grant year beginning on 1st July, 1973;
"the Pay-roll Tax Assessment Act" means the Pay-roll Tax Assessment Act
1941 or that Act as amended and in force from time to time;
"the Secretary" means the Secretary to the Department of Trade and
Resources;
"value of export sales ", in respect of a year or other period, means, in
relation to a person, the sum of-
(a) the amounts of consideration receivable by that person in respect of
the disposal of prescribed goods that have been exported from Australia during
that period, being prescribed goods that were disposed of by him before or at
the time at which they were exported and in relation to which he was a
producer for export;
(b) the amounts of consideration receivable by that person in respect of
the disposal of prescribed goods that have been exported from Australia, being
goods that were, after they were exported, disposed of by him during that
period and in relation to which he was a producer for export;
(c) the amounts of consideration receivable by that person, otherwise
than as royalties or payments in the nature of royalties, in respect of the
disposal by him in that period, in the course of carrying on a business in
Australia, to a person resident outside Australia of industrial property
rights or know-how to be used or enjoyed outside Australia;
(d) the amounts of consideration receivable by that person as royalties,
or payments in the nature of royalties, in respect of the use or enjoyment
outside Australia in that period of industrial property rights or know-how
disposed of by him, in the course of carrying on a business in Australia, to a
person resident outside Australia; and
(e) the amounts of consideration receivable by that person in that
period in respect of the supply by him of prescribed professional services.
Inserted by No. 180, 1973, s. 4
SECT
(1A) For the purposes of this Act, a reference to goods exported or sold for
export by a marketing authority includes a reference to goods exported or sold
for export by the authority but not owned by the authority at the time they
are so exported or sold for export.
(2) For the purposes of this Act-
(a) a person is a new exporter if the first year after the year that ended
on the thirtieth day of June, One thousand nine hundred and fifty-eight, in
respect of which there was or is, in relation to that person, a value of
export sales was or is the year that ended on the thirtieth day of June, One
thousand nine hundred and sixty-two, or a later year;
(b) the first export year of a new exporter is the first year after the
year that ended on the thirtieth day of June, One thousand nine hundred and
sixty-one, in respect of which there was or is, in relation to him, a value of
export sales; and
(c) the second, third, fourth, fifth, sixth, seventh and eighth export
years of a new exporter are the first, second, third, fourth, fifth, sixth and
seventh years, respectively, after his first export year.
(3) For the purposes of this Act, where a person has received or is entitled
to receive an amount under a policy of insurance or otherwise in respect of
loss, destruction or damage that has occurred in respect of goods owned by him
after their export from Australia-
(a) in the case of loss or destruction-that person shall be deemed to have
sold those goods, at the time of the loss or destruction, for a consideration
equal to that amount; and
(b) in the case of damage-
(i) if that person has sold the goods for a consideration-the
consideration shall be deemed to be increased by that amount; and
(ii) if that person ceased to be the owner of the goods in any other
manner-he shall be deemed to have sold the goods, at the time when he so
ceased, for a consideration equal to that amount.
(4) For the purposes of this Act, goods shall be taken to have been
physically included in goods exported from Australia if they have been used,
directly or indirectly, in the manufacture, production, assembling or
processing of the goods that have been exported so that the whole or a
substantial part of the goods so used has been incorporated in the goods
exported, or so that the goods exported have been derived solely from the
goods so used (whether or not the goods so used have retained their identity
or physical or chemical form or condition).
(5) For the purposes of this Act, goods, other than container system units,
shall not be taken to be exported from Australia where they are taken or sent
out of Australia with the intention that they will, at a later time, be
brought or sent back to Australia.
(6) For the purposes of this Act, where a person who carried on the
production of motor vehicles in Australia during the whole or any part of the
base period has, during the base period, exported from Australia motor vehicle
components in relation to which he would not, but for this sub-section, have
been a producer for export-
(a) that person shall be deemed to have been a producer for export in
relation to those components; and
(b) any other person who would, but for this sub-section, have been a
producer for export in relation to those components, shall be deemed not to
have been a producer for export in relation to those components.
(7) For the purposes of this Act, where, in relation to a grant year, a
person is deemed, by virtue of sub-section (2) of section 9 of this Act, to be
a producer for export of components for prescribed goods, being prescribed
goods of a particular kind, and, in any year (in this sub-section referred to
as "the base year ") that is included in the base period in relation to that
grant year, that person carried on in Australia the production of prescribed
goods of that particular kind and exported from Australia components for
prescribed goods, being prescribed goods of that kind, in relation to which he
would not, but for this sub-section, have been a producer for export-
(a) that person shall, for the purposes of his increase in export sales in
respect of that grant year or of any later grant year in respect of which the
base year is included in the base period, be deemed to have been a producer
for export in relation to those components so exported in the base year; and
(b) any other person who would, but for this sub-section, have been a
producer for export in relation to those components shall be deemed not to
have been a producer for export in relation to those components so exported in
the base year.
(8) For the purposes of this Act-
(a) the performance by a person, or by employees of a person, of work of a
particular kind for the purposes of the carrying out by that person of a
contract for the construction by that person of a building or other work shall
be deemed to be the supply by that person of services of a corresponding kind;
and
(b) except as otherwise expressly provided in the contract, moneys payable
at any time under such a contract to the person supplying the services, to the
extent to which those moneys do not exceed the amount of consideration
specified in the contract as being attributable to the supply of those
services, less any amount payable at any earlier time that is, or under this
subsection is to be deemed to be, payable for the supply of those services,
shall be deemed to be payable for the supply of those services.
(9) For the purposes of sub-section (7) of this section-
(a) a financial year that is a rebate year for the purposes of the Pay-roll
Tax Assessment Act shall be deemed to be a grant year for the purposes of this
Act; and
(b) a notice issued under sub-section (2) of section 16B of the Pay-roll Tax
Assessment Act in relation to such a year has effect as if this Act had been
in force at the time it was issued and it had been issued under sub-section
(2) of section 9 of this Act.
Added by No. 180, 1973, s. 4
SECT
(10) For the purposes of the definition of "value of export sales" in
sub-section (1), where, by virtue of sub-section (3) of section 26, a
marketing authority is deemed to be the producer for export in relation to
goods not owned by it at the time of export or sale for export, the export or
sale for export of those goods by the authority shall be deemed to be the
disposal by the authority of those goods and the consideration receivable by
the authority in respect of the export or sale for export of those goods shall
be deemed to be consideration receivable in respect of the disposal of those
goods.
Added by No. 180, 1973, s. 4
SECT
(11) Where-
(a) in relation to a grant year, a marketing authority is deemed by virtue
of sub-section (3) of section 26 to be a producer for export in relation to
goods of a class specified in an election made under sub-section (2) of that
section; and
(b) a person has, at any time, supplied to the authority goods of that
class,
then, for the purpose of ascertaining the increase in export sales of the
authority and of that person in respect of that grant year-
(c) the period constituting the base period of the authority and of that
person in relation to that grant year; and
(d) the value of export sales of the authority and of that person in
respect of a financial year comprised in that period,
shall be ascertained as if sub-section (10) had applied in relation to each
financial year since the authority came into existence as that sub-section
applies in relation to a grant year, and as if, in each of those financial
years, the authority, and no other person, had been the producer for export in
relation to all goods of that class exported or sold for export by the
authority in that financial year, other than goods supplied to the authority
by a person who, in the first-mentioned grant year, supplied goods of that
class in relation to which sub-section (3) of section 26 does not, by virtue
of sub-section (5) of that section, apply.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 4A.
Meat exports
Inserted by No. 180, 1973, s. 5
SECT
4A. (1) Where meat was or is exported from Australia on or after 1 October
1973, the amounts of consideration receivable by any person in respect of the
disposal of that meat shall be disregarded for the purposes of this Act.
(2) The amount that would, but for this sub-section, be the value of export
sales of any person for the base period in relation to the last grant year or,
where applicable, that amount as varied in accordance with section 11, 21 or
22, shall be reduced by an amount equal to three-quarters of the amount or
amounts, if any, included in that value by reason of the disposal of any meat.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 5.
Administration of Act
SECT
PART II-ADMINISTRATION
5. The Commissioner has the general administration of this Act.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 6.
Powers and functions of Second Commissioner of Taxation
SECT
6. (1) A Second Commissioner has all the powers and may perform all the
functions of the Commissioner under this Act.
(2) The exercise of a power or the performance of a function of the
Commissioner under this Act by a Second Commissioner does not prevent the
exercise of that power or the performance of that function by the
Commissioner.
(3) The Commissioner has, in relation to an act of a Second Commissioner,
the same powers as if that act were done by himself.
(4) Where, under this Act, the exercise of a power or the performance of a
function by the Commissioner is dependent upon the opinion, belief or state of
mind of the Commissioner in relation to a matter, that power may be exercised
or that function performed by a Second Commissioner upon the opinion, belief
or state of mind of that Second Commissioner in relation to that matter.
(5) A reference in this Act to the Commissioner shall be deemed to include,
in respect of matters as to which a Second Commissioner has exercised a power
or performed a function of the Commissioner conferred upon him by this Act, a
reference to that Second Commissioner.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 7.
Delegation by Commissioner
SECT
7. (1) The Commissioner may, by instrument in writing, delegate to a Deputy
Commissioner or other person, either generally or otherwise as provided by the
instrument of delegation, 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 a
delegate in accordance with the instrument of delegation and this Act has
effect in relation to the exercise of the power or the performance of the
function by the delegate as if a reference in this Act to the Commissioner
were a reference to the delegate.
(3) Where, under this Act, the exercise of a power or the performance of a
function by the Commissioner is dependent upon the opinion, belief or state of
mind of the Commissioner in relation to a matter and that power or function
has been delegated in pursuance of this section, that power may be exercised
or that function performed by the delegate upon the opinion, belief or state
of mind of the delegate in relation to that matter.
(4) A delegation under this section is revocable in writing at will, and
does not prevent the exercise of a power or the performance of a function by
the Commissioner.
(5) A delegation under this section may be made subject to a power of review
and alteration by the Commissioner, within a period specified in the
instrument of delegation, of acts done in pursuance of the delegation, and a
decision given upon such a review or alteration shall be deemed to be the
decision of the Commissioner.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 8.
Secrecy
SECT
8. (1) In this section, unless the contrary intention appears, "officer"
means a person-
(a) who is or has been appointed or employed by the Commonwealth; or
(b) to whom powers or functions have been delegated by the Commissioner
under this Act,
and who, by reason of that appointment or employment or in the course of that
employment, or by reason of, or in the course of carrying out powers and
functions under, the delegation, as the case may be, may acquire or has
acquired information with respect to the affairs of any other person disclosed
or obtained under this Act.
(2) Subject to this section, an officer shall not, either directly or
indirectly, except in the performance of his duties as an officer, and either
while he is, or after he ceases to be, an officer, make a record of, or
divulge or communicate to any person, any information acquired by him as
referred to in the last preceding sub-section.
Penalty: Five hundred dollars.
(3) An officer shall not be required to produce in court a claim,
application or notice made or given for the purposes of this Act, or to
divulge or communicate to a court a matter or thing that has come to his
notice in the performance of his duties as an officer, except when it is
necessary to do so for the purpose of carrying into effect the provisions of
this Act.
(4) Nothing in this section prevents the Commissioner or a Second
Commissioner, or a person authorized by the Commissioner or a Second
Commissioner, from communicating any information to-
(a) a Board of Review;
(b) a person performing, as an officer, a function or duty arising under an
Act administered by the Commissioner, for the purpose of enabling that person
to carry out that function or duty; or
(c) the Commonwealth Statistician, for the purposes of the Census and
Statistics Act 1905-1966.
(5) A person to whom information is communicated under the last preceding
sub-section and an employee or other person under his control are, in respect
of that information, entitled to rights and privileges, and subject to
obligations and liabilities, under sub-sections (2) and (3) of this section as
if they were officers.
(6) An officer shall, if and when required by the Commissioner, a Second
Commissioner or a Deputy Commissioner to do so, make an oath or declaration,
in a manner and a form approved by the Commissioner, to maintain secrecy in
conformity with the provisions of this section.
Amended by No. 216, 1973, s. 3; No. 91, 1976, s. 3
SECT
(7) Where the Treasurer is satisfied that it is desirable to do so for the
purpose of enabling the Government of the Commonwealth to review the operation
of this Act, he may, by writing under his hand, request the Commissioner to
communicate to him, or to a person specified in the request, being a Minister
of State, the Secretary to the Department of the Treasury or the Secretary,
information relating to such matters as are specified in the request, and,
notwithstanding anything contained in this section, the Commissioner, or an
officer authorized by him, shall communicate information relating to those
matters to the person specified in the request.
Amended by No. 216, 1973, s. 3; No. 91, 1976, s. 3
SECT
(8) The Secretary to the Department of the Treasury, the Secretary or any
other officer or employee of the Commonwealth shall not, either while he is,
or after he ceases to be, such an officer or employee-
(a) except in the performance of a duty as an officer or employee of the
Commonwealth, make a record of, or divulge or communicate to a Minister of
State or any other officer or employee of the Commonwealth, any information
relating to the affairs of a person acquired by him by reason, directly or
indirectly, of a communication in accordance with the last preceding
sub-section; or
(b) divulge or communicate any such information to any person who is not a
Minister of State or officer or employee of the Commonwealth.
Penalty: Five hundred dollars.
(9) A person to whom the last preceding sub-section applies shall not be
required to produce in court a document containing information referred to in
that sub-section, or to divulge or communicate to a court any such
information.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 9.
Exports of certain components
SECT
PART III-EXPORT GRANTS
9. (1) Where the Secretary or a person authorized by him certifies to the
Treasurer that he is of opinion that, and the Treasurer is satisfied that, a
person who, during a specified period, carried on the production in Australia
of, and the export from Australia of motor vehicle components for, motor
vehicles of a specified kind has significantly assisted in the development of
manufacturing in Australia, and of the export from Australia of goods
manufactured in Australia, by following a policy of using for the purposes of
that production and export, to such extent as is reasonably practicable,
components manufactured in Australia, the Treasurer shall, by notice in
writing to the Commissioner signed by or on behalf of the Treasurer, direct
that that person shall, for the purposes of this Act, be deemed to have been a
producer for export in relation to motor vehicle components (being components
in relation to which he would not otherwise have been a producer for export)
that-
(a) were exported from Australia by that person during the period specified
in the certificate; and
(b) were components for motor vehicles of the kind specified in the
certificate,
and, where such a direction is given, any other person who would, but for this
sub-section, have been a producer for export in relation to those components
shall, for the purposes of this Act, be deemed not to have been a producer for
export in relation to those components.
(2) Where the Secretary or a person authorized by him certifies to the
Treasurer that he is of opinion that, and the Treasurer is satisfied that-
(a) a person who, during a grant year, carried on the production in
Australia of prescribed goods of a particular kind and the export from
Australia of components for prescribed goods of that kind, has followed a
policy of using for the purposes of that production and export, to such extent
as is reasonably practicable, components that are Australian products; and
(b) the amount by which the total of the considerations receivable by that
person for the sale of components for prescribed goods of that kind exported
by him from Australia during the grant year exceeds the total cost to that
person of components that are not Australian products and are included in the
components for which those considerations are receivable is not less than
one-half of the total of those considerations,
the Treasurer shall, by notice in writing to the Commissioner signed by or on
behalf of the Treasurer, direct that that person shall, for the purposes of
this Act, be deemed to have been a producer for export in relation to
components for prescribed goods of that kind exported by the employer from
Australia during the grant year, and, where such a direction is given, any
other person who would, but for this sub-section, have been a producer for
export in relation to those components shall, for the purposes of this Act, be
deemed not to have been a producer for export in relation to those components.
(3) Where, in relation to any goods, being motor vehicle components or
components for prescribed goods, that were exported from Australia by a person
during a specified period, the Secretary or the Treasurer is satisfied that
that person should not be deemed, in accordance with sub-section (1) or (2) of
this section, to be a producer for export of those goods, he shall cause that
person to be notified accordingly.
(4) A certificate under sub-section (2) of this section in relation to a
grant year shall not be issued unless an application for the certificate is
lodged with the Secretary within six months after the end of that grant year.
(5) In sub-section (2) of this section-
"Australian products" means goods that have, by manufacture, production,
assembling or processing, or by grading and sorting, carried out in Australia,
been brought into the form or condition in which they were used in the
production of prescribed goods of the kind concerned or were exported from
Australia;
"cost ", in relation to components, not being Australian products, that are
exported by a person, means-
(a) where that person imported the components into Australia-the cost to
that person of the components, excluding any customs duty paid or payable in
respect of the importation; or
(b) in any other case-the cost to that person of the components, less
any customs duty that became payable by any other person upon the importation
of the components into Australia;
"prescribed goods of a particular kind" does not include-
(a) motor vehicles; or
(b) parts, fittings or accessories for motor vehicles, not being goods
of a kind marketed as additions to complete motor vehicles.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 10.
Ascertainment of increase in export sales
SECT
10. (1) For the purposes of this Act, the amount of the increase in export
sales of a person for a grant year shall be ascertained in accordance with
this section.
(2) Subject to the next succeeding sub-section, the amount is the excess, if
any, of the value of export sales of the person for the grant year over
one-third of the value of export sales of the person for the base period.
(3) In the case of a person who is a new exporter, the amount in relation to
a grant year that is the first, second, third, fourth, fifth, sixth, seventh
or eighth export year is the excess, if any, of the value of export sales of
the person for the grant year over the amount, if any, ascertained in respect
of that year in accordance with the next succeeding sub-section.
(4) The amount to be ascertained for the purposes of the last preceding
sub-section is-
(a) in respect of the first export year-nil; and
(b) in respect of any other year-the amount ascertained in accordance with
the formula set out opposite the reference to that year in the following
table:
a Second export year - -
8
a+b Third export year -
----- 8
a+b+c Fourth export year
- ---------- 8
a+b+c Fifth export year
- ---------- 6
5(a+b+c) Sixth export year -
------------ 24
a+b+c Seventh export year
- ---------- 4
7(a+b+c) Eighth export year -
------------ 24
(5) For the purposes of the formulae in the last preceding subsection, a, b
and c are the value of export sales of the person for the first, second and
third export years respectively.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 11.
Changes in ownership of business, &c.
SECT
11. (1) Where, during or after the period that is the base period in
relation to a person in relation to a grant year but before the commencement
of that grant year, that person (in this sub-section referred to as "the
purchaser ") acquired from another person (in this sub-section referred to as
"the vendor "), whether by purchase or otherwise, a business or any industrial
property rights, the amount that would otherwise be the value of export sales
of the purchaser for that base period shall be deemed to be increased-
(a) except where the next succeeding paragraph applies-by an amount equal
to so much of the value of export sales (apart from this section) of the
vendor, and an amount equal to so much of the value of export sales (apart
from this section) of any previous owner of the business or rights, for a year
that is included in the base period in relation to the vendor in relation to
the grant year as is attributable to the business or rights, as the case may
be; or
(b) where the acquisition took place during the base period first referred
to in this sub-section and the base periods of the vendor and the purchaser
respectively in relation to the grant year are not the same period-such part
of the amount, or of each of the amounts, specified in the last preceding
paragraph as bears to that amount, or to that sum, the same proportion as the
number of days from and including the first day of the base period of the
purchaser in relation to the grant year to and including the day next
preceding the day of the acquisition bears to the number of days in the whole
of that base period.
Amended by No. 180, 1973, s. 6
SECT
(2) Subject to sub-sections (3A) and (3B), where, during a grant year, a
person acquired from another person, whether by purchase or otherwise, a
business or any industrial property rights, the amount that would otherwise be
the value of export sales of the first-mentioned person for a year of the base
period in relation to that person in relation to that grant year shall be
deemed to be increased by an amount or amounts equal to so much of any amount
by which that value would be required, under the last preceding sub-section,
to be deemed to be increased if the acquisition had taken place immediately
before the grant year as bears to that amount, or as bears to each of those
amounts, as the case may be, the same proportion as the number of days from
the date of the acquisition to the end of the grant year bears to the number
of days in the whole of the grant year.
Amended by No. 180, 1973, s. 6
SECT
(3) Subject to sub-sections (3A) and (3B), where, during or after the base
period in relation to a person in relation to a grant year, that person has
disposed of a business or any industrial property rights, the amount that
would otherwise be the value of export sales of that person for that base
period shall be reduced-
(a) where the disposal took place before the commencement of the grant
year-by an amount equal to so much of that value of export sales as is
attributable to that business or those rights (including any amount that is,
under the preceding provisions of this section, to be deemed to be added to
that value of export sales by reason of a previous acquisition by that person
of that business or of those rights); or
(b) where the disposal took place during the grant year-by an amount that
bears to the amount first-mentioned in the last preceding paragraph the same
proportion as the number of days from the date of disposal to the end of the
grant year bears to the number of days in the whole of the grant year.
Inserted by No. 180, 1973, s. 6
SECT
(3A) Where, during the period that commenced on 1 July 1973 and ended on 30
September 1973, a person acquired a business from another person, whether by
purchase or otherwise, then, in relation to so much of the amount of the value
of export sales for a year of the base period in relation to either of those
persons in relation to the last grant year as is attributable to the disposal
of meat in the course of that business, sub-section (2) and paragraph (b) of
sub-section (3) have effect as if the last grant year comprised only that
period.
Inserted by No. 180, 1973, s. 6
SECT
(3B) Where, on or after 1 October 1973, a person acquired or acquires a
business from another person, whether by purchase or otherwise, sub-sections
(2) and (3) do not apply in relation to so much of the amount of the value of
export sales for the base period in relation to either of those persons in
relation to the last grant year as is attributable to the disposal of meat.
Amended by No. 180, 1973, s. 6
SECT
(4) In this section-
(a) a reference to the value of export sales of a person shall be read as a
reference to the value of export sales of that person apart from any reduction
under section 4A or 21 of this Act or under section 16Q of the Pay-roll Tax
Assessment Act; and
(b) a reference to a business shall be read as including a reference to a
part of a business.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 12.
Grant entitlements
SECT
12. (1) Subject to this Act, the grant entitlement of an employer in respect
of a grant year is the amount, if any, by which the sum of-
(a) the grant value of any increase in export sales of the employer for
that grant year; and
(b) the total of the grant values of export certificates issued to the
employer in relation to that grant year,
exceeds the total of the grant values of export certificates issued by the
employer in relation to that grant year.
(2) The grant values of export certificates issued to the employer as an
export merchant shall not be taken into account for the purposes of the last
preceding sub-section to the extent, if any, to which the total of those grant
values exceeds the amount calculated in accordance with the formula- ab -- c
where- a is the amount of notional tax in respect of the grant year;
b is a number equal to the number of dollars included in the total of
considerations receivable by that employer for disposals in the grant year of
prescribed goods purchased by him from the producers for export of the goods
and exported by him from Australia; and
c is a number equal to the number of dollars included in the total of
considerations receivable by that employer in respect of all disposals of
goods by him during the grant year.
Added by No. 180, 1973, s. 7
SECT
(3) The grant values of export certificates issued to the employer as a
licensee of a marketing authority under sub-section (9) of section 23 shall
not be taken into account for the purposes of sub-section (1) to the extent,
if any, to which the total of those grant values exceeds the amount calculated
in accordance with the formula-
3ab ---
2c where- a is the amount of notional
tax in respect of the grant year;
b is a number equal to the number of dollars in so much of the total wages
taken into account in ascertaining the notional tax of the employer in respect
of the grant year as is attributable to his activities as licensee of that
authority; and
c is a number equal to the number of dollars included in the total wages
taken into account in ascertaining the notional tax of the employer in respect
of the grant year.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 13.
Grants
SECT
13. (1) Subject to this Act, there is allowable to an employer, in respect
of a year for which it has been determined under this Act that he has a grant
entitlement, a grant of an amount equal to the grant entitlement so
determined.
(2) For the purposes of this Act-
(a) an employer shall be taken to have a grant credit for a grant year if
his grant entitlement for that grant year, as determined under this Act,
exceeds his notional tax for that grant year; and
(b) the amount of the grant credit is so much of the amount of that excess
as does not exceed one-half of the amount of that notional tax.
(3) Subject to the next succeeding section, where an employer has a grant
credit for a grant year, a grant is allowable to the employer in respect of a
financial year that is one of the three next succeeding years (including a
financial year subsequent to the last grant year) of an amount equal to so
much of the grant credit as exceeds any grant that has, by virtue of that
grant credit, become allowable under this sub-section in respect of an earlie
r year.
(4) Subject to the next succeeding section, where-
(a) by virtue of sub-section (2) of section 16F of the Pay-roll Tax
Assessment Act, an employer had, for the purposes of that Act, a rebate credit
for a rebate year, being a year before the financial year that commenced on
the first day of July, One thousand nine hundred and seventy-one; and
(b) if the Pay-roll Tax (Termination of Commonwealth Tax) Act 1971 had not
been enacted, a rebate would have been allowable under sub-section (3) of
section 16F of the Pay-roll Tax Assessment Act to the employer in respect of
the financial year that commenced on the first day of July, One thousand nine
hundred and seventy-one, or in respect of one of the two next succeeding
financial years, a grant is allowable to the employer in respect of the
financial year in respect of which the rebate would have been so allowable of
an amount equal to that rebate.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 14.
Limit and order of grants
SECT
14. (1) A grant allowable under sub-section (1), sub-section (3) or
sub-section (4) of the last preceding section in respect of a financial year,
and the sum of the grants allowable under those sub-sections in respect of a
financial year, shall not exceed the amount of the employer's notional tax for
that financial year.
(2) Where, by reason of the last preceding sub-section, two or more grants
otherwise allowable to an employer in respect of a financial year are not
allowable in full-
(a) a grant allowable under sub-section (1) of the last preceding section
is allowable in priority to a grant under sub-section (3) or sub-section (4)
of that section;
(b) a grant allowable under sub-section (4) of that section is allowable in
priority to a grant under sub-section (3) of that section;
(c) a grant allowable under sub-section (3) of that section in respect of a
grant credit for an earlier financial year is allowable in priority to a grant
allowable under that sub-section in respect of a grant credit for a later
financial year; and
(d) a grant allowable under sub-section (4) of that section in respect of a
rebate credit for an earlier financial year is allowable in priority to a
grant allowable under that sub-section in respect of a rebate credit for a
later financial year.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 15.
Claims
SECT
15. (1) A person may make a claim in accordance with the next succeeding
sub-section in respect of a grant year or any of the three years next
succeeding the last grant year.
(2) The claim shall be-
(a) in accordance with a form determined by the Commissioner;
(b) accompanied by such documents and declarations (including declarations
made by or on behalf of the person making the claim) as are indicated on the
form; and
(c) lodged with the Commissioner within one year after the end of the year
in respect of which it is made, or within such further time as the
Commissioner allows.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 16.
Determinations
SECT
16. (1) Where a person has duly made a claim in respect of a grant year, the
Commissioner shall determine-
(a) whether the person has a grant entitlement for that year and, if so,
the amount of the grant entitlement; and
(b) whether that person has a grant credit for that year and, if so, the
amount of the credit.
(2) Where a person has duly made a claim, whether in respect of a grant year
or a year subsequent to the last grant year, the Commissioner shall determine
whether a grant is allowable to the employer in respect of that year under
sub-section (1), sub-section (3) or sub-section (4) of section 13 of this Act
and, if so, the amount of any such grant allowable.
(3) Subject to sub-section (5) of this section, if the person, in the claim,
claims that there is, in relation to him, a value of export sales for the
grant year, the determination shall, whether or not a grant entitlement is
determined, include a determination of the value of export sales of the person
for each year of the base period and for the grant year.
Amended by No. 180, 1973, s. 8
SECT
(4) Except as otherwise required by reason of the provisions of sub-section
(6), (7) or (11) of section 4, section 11, section 21 or section 22 of this
Act, the value of export sales of a person for a year of the base period as
determined in relation to a claim in respect of a grant year, or in relation
to claim under the Pay-roll Tax Assessment Act in respect of a year that is a
rebate year for the purposes of that Act, shall be adopted in any
determination in relation to a claim by that person in respect of a subsequent
grant year in the base period in relation to which the firstmentioned year is
included.
(5) Subject to the next succeeding sub-section, if the Commissioner is not
satisfied, upon consideration of the information furnished or otherwise
available to him, as to the value of export sales of a person for the base
period in relation to a grant year, the Commissioner is not required to
determine that value and this Act has effect, in relation to any grant
entitlement of that person or the issue of export certificates by that person,
in relation to that grant year, as if that person had no increase in export
sales for that grant year.
(6) Where, in a case to which the last preceding sub-section would otherwise
apply, the Commissioner is satisfied that the value of export sales of the
person for the base period does not exceed a particular amount, but is not
satisfied that the value is less than that amount, this Act has effect, for
the purposes referred to in that sub-section, as if that amount were the value
of export sales of the person for the base period.
(7) As soon as conveniently may be after a determination is made, the
Commissioner shall serve upon the person making the claim, by post or
otherwise, a notice in writing of the determination.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 17.
Amendment of determinations
SECT
17. (1) Subject to this section, the Commissioner may at any time amend a
determination in such manner as he thinks necessary.
(2) Where a person making a claim has made to the Commissioner a full and
true disclosure of all the material facts necessary for the making of a
determination and a determination is made after that disclosure, an amendment
of that determination adversely affecting that person shall not be made except
to correct an error in calculation or a mistake of fact and no such amendment
shall be made more than three years from the date of service upon that person
of notice of the determination.
(3) An amendment favourable to the person to whom the determination relates
shall not be made to a determination except to correct an error in calculation
or a mistake of fact, and no such amendment shall be made more than three
years from the date of service upon that person of notice of the
determination.
Amended by No. 180, 1973, s. 9
SECT
(4) Nothing in this section prevents the amendment of a determination-
(a) in order to give effect to a decision upon an appeal or a review or
upon an application under section 21 or section 22 of this Act;
(b) as a consequence of an amendment of a determination (including an
amendment of a determination under the Pay-roll Tax Assessment Act) in
relation to the value of export sales for a year of the base period;
(c) as a consequence of the issue or receipt of export certificates by the
person to whom the determination relates after the making of the claim to
which the determination relates;
(d) in order to give effect, in relation to a grant allowable under
sub-section (4) of section 13 of this Act, to an assessment, or an amendment
of an assessment, under the Pay-roll Tax Assessment Act;
(da) in order to give effect to an election made by a marketing authority
under sub-section (2) of section 26 of this Act after the commencement of the
Export Incentive Grants Acts 1973; or
(e) in a manner favourable to the person to whom the determination relates,
in pursuance of an objection made by him or pending an appeal or review.
(5) An amendment of a determination shall, for the purposes of this Act, be
deemed to be a determination.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 18.
Allowance of grants
SECT
18. (1) Notwithstanding anything contained in this Act, grants under this
Act are allowable in accordance with this section and not otherwise.
(2) The amount of a grant allowable in accordance with this section is the
amount of the grant as determined in accordance with this Act.
(3) Subject to this section, the amount of a grant allowable to an employer
is a debt due and payable to the employer by the Commissioner on behalf of the
Commonwealth.
(4) The Commissioner may apply the whole or a part of a grant allowable to
an employer in total or partial discharge of any liability to the Commonwealth
of the employer arising under or by virtue of this Act or any other Act of
which the Commissioner has the general administration.
(5) Where, under the last preceding sub-section, the Commissioner has
applied an amount of grant in discharge of a liability of an employer to the
Commonwealth, that employer shall be deemed to have paid the amount so applied
for the purpose for which, and at the time at which, it has been so applied.
(6) Where, by reason of an amendment of a determination, the amount, or the
sum of the amounts, applied or paid by the Commissioner in respect of a grant
exceeds the amount of the grant allowable to the employer, the amount of the
excess is a debt due to the Commonwealth by the employer and may be sued for
and recovered in a court of competent jurisdiction by the Commissioner or a
Deputy Commissioner suing in his official name.
(7) An amount payable by the Commissioner under this section is payable out
of the Consolidated Revenue Fund, which is, to the necessary extent,
appropriated accordingly.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 19.
Declarations regarding goods exported
SECT
19. (1) A person (in this sub-section referred to as "the producer ") from
whom prescribed goods were, during the base period in relation to a grant year
or within one year before that base period, acquired by a person who was, at
the time of the acquisition, an export merchant (in this sub-section referred
to as "the export merchant ") may, by notice in writing, require the export
merchant to furnish to the Commissioner a declaration in accordance with this
section giving particulars of all prescribed goods that were acquired by the
export merchant at any time from the producer and were exported from Australia
during that base period, other than prescribed goods-
(a) of which the export merchant or some other person became, by reason of
something done by him to or in relation to the prescribed goods since the
acquisition, the producer for export; or
(b) which were, after the acquisition and before being exported, physically
included in other goods,
and the producer is not entitled to have a claim in respect of that grant year
considered unless-
(c) he has made such a requirement and states that fact in the claim,
specifying the name and address of the export merchant; or
(d) he satisfies the Commissioner that it was impossible or impracticable
for him to make such a requirement or that the failure to make the requirement
will not prejudice the proper determination of the claim.
(2) A person (in this sub-section referred to as "the producer ") from whom
prescribed goods were, during a grant year or within one year before a grant
year, acquired by a person who was, at the time of the acquisition, an export
merchant (in this sub-section referred to as "the export merchant ") may, by
notice in writing require the export merchant to furnish to the Commissioner a
declaration in accordance with this section giving particulars of all
prescribed goods that were acquired by the export merchant at any time from
the producer and were exported from Australia during that grant year, other
than prescribed goods-
(a) of which the export merchant or some other person became, by reason of
something done by him to or in relation to the prescribed goods after the
acquisition, the producer for export;
(b) which were, after the acquisition and before being exported, physically
included in other goods;
(c) that are motor vehicle components that have been exported from
Australia by a person who carried on the production of motor vehicles in
Australia, not being components in respect of which a notification under
sub-section (3) of section 9 of this Act has been given; or
(d) that are components for prescribed goods of a particular kind that have
been exported from Australia by a person who carried on the production in
Australia of prescribed goods of that kind, not being components in respect of
which a notification under sub-section (3) of section 9 of this Act has been
given.
(3) Subject to the next succeeding sub-section, a person who receives a
notice in accordance with either of the last two preceding sub-sections shall,
within sixty days after the receipt by him of the notice, or within such
further time as the Commissioner in special circumstances allows, furnish to
the Commissioner a declaration in accordance with the notice and the
requirements of sub-section (6) of this section.
Penalty: Two hundred dollars.
(4) Where a person who receives a notice in accordance with sub-section (1)
or (2) of this section does not know, and is unable to ascertain from his
books, accounts or records, a matter that is required by this section to be
contained in the declaration, a declaration furnished by him to the
Commissioner shall be taken to comply with the requirements of this section so
far as that matter is concerned if the declaration states that that person
does not know and is unable to ascertain that matter and sets out adequate
reasons for the inability.
(5) A person who, in pursuance of this section, furnishes a declaration to
the Commissioner shall, at the same time, furnish a copy of the declaration to
the person who requested that the declaration be so furnished.
Penalty: Forty dollars.
(6) A declaration furnished in pursuance of this section shall specify the
amount of the consideration given, or to be given, by the person furnishing
the declaration in respect of the prescribed goods referred to in the
declaration and shall be in accordance with a form determined by the
Commissioner.
(7) A person shall not-
(a) in a declaration furnished to the Commissioner by reason of a request
made in accordance with sub-section (1) of this section, knowingly specify as
the amount of a consideration an amount that is less than the true
consideration; or
(b) in a declaration furnished to the Commissioner by reason of a request
made in accordance with sub-section (2) of this section, knowingly specify as
the amount of a consideration an amount that is greater than the true
consideration.
Penalty: An amount equal to the amount by which the consideration is
understated or overstated, as the case may be, or One thousand dollars,
whichever is the greater.
(8) A person shall not, in a declaration furnished to the Commissioner by
reason of a notice under sub-section (2) of this section, knowingly specify a
consideration in respect of goods that should not be included in the
declaration.
Penalty: An amount equal to the consideration specified in the declaration
or One thousand dollars, whichever is the greater.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 20.
Notice to Commissioner as to incorrect declarations
SECT
20. (1) Where a person has reason to believe that a copy of a declaration
that has been furnished to him in pursuance of the last preceding section
contains information that is incorrect or does not contain information that
should be contained in it, he shall, not later than the day prescribed by the
next succeeding sub-section, notify the Commissioner in writing accordingly,
giving particulars of the extent to which he believes the information to be
incorrect or deficient.
Penalty: One thousand dollars.
(2) The prescribed day for the purposes of the last preceding sub-section
is-
(a) the last day of the financial year next succeeding the relevant grant
year or if, on or before that day, the Commissioner has allowed to the person
a further time for the making of a claim in respect of that grant year, the
day on which that further time expires; or
(b) the day on which that person makes a claim in respect of that grant
year,
whichever is the earlier day, but, where that day is earlier than the
thirtieth day after the day of receipt by the person of the copy of the
declaration, the prescribed day is that thirtieth day.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 21.
Review of base period export sales
Sub-section (1) amended by No. 180, 1973, s. 10
SECT
21. (1) Subject to sub-section (8) of this section, a person may, in
relation to a grant year, apply in writing to the Commissioner for a reduction
in the amount that would, apart from this section and sections 4A and 11 of
this Act, be the value of export sales of that person for a financial year (in
this section referred to as "the base year ") that is included in the base
period in relation to the grant year on the ground that, by reason of abnormal
trading conditions or other extraordinary circumstances during the base year,
that amount is greater than it would otherwise have been and he is, by reason
of that fact, unfairly disadvantaged for the purposes of this Act.
(2) Applications under this section in relation to the one grant year may be
made in respect of more than one base year.
(3) An application under this section shall be made at the time of the
making by the applicant of a claim in respect of the grant year in relation to
which the application is made or at any time after the making of such a claim
and before the expiration of sixty days from the date of service on the
applicant of notice of a determination of that claim by the Commissioner, but
such an application shall not be considered before such a notice has been
served.
(4) The Commissioner shall refer every application duly made under this
section to a Board of Review.
(5) The Board of Review shall determine-
(a) whether the amount to which the application relates is, for the reasons
referred to in sub-section (1) of this section, greater than it would
otherwise have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the
value of export sales for the base year on the ground that the applicant is
unfairly disadvantaged for the purposes of this Act by reason of the excess,
and the extent of the reduction that should be so made.
(6) In making a determination under paragraph (b) of the last preceding
sub-section, the Board of Review shall take into account-
(a) the amount, if any, of rebate of tax in respect of the base year
allowed to the person under the Pay-roll Tax Assessment Act that was
attributable to the amount of the excess or the amount, if any, of grant in
respect of the base year allowed to the person under this Act that was
attributable to the amount of the excess; and
(b) where there was such an amount of rebate or grant, the amount of grant
that will be, or is likely to be, attributable to the effect of the
determination on the grant entitlement of the person for each of the grant
years in relation to which the base year is, or will be, included in the base
period.
Amended by No. 180, 1973, s. 10
SECT
(7) Where, upon an application under this section or under section 16Q of
the Pay-roll Tax Assessment Act, a Board of Review has determined that the
value of export sales of a person for the base year should be reduced by a
specified amount, the value of export sales as reduced by that amount shall,
for the purposes of this Act but subject to the application of sections 4A and
11 of this Act and the next succeeding section, be deemed to be the value of
export sales of that person for that year for the purpose of ascertaining the
increase in export sales of that person for the grant year and for any
subsequent grant year in relation to which the base year is included in the
base period, and the Commissioner shall give effect to the determination
accordingly.
(8) A person is not entitled to make more than one application under this
section in relation to the one base year, and is not entitled to make an
application under this section in relation to a base year in relation to which
he has made an application under section 16Q of the Pay-roll Tax Assessment
Act.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 22.
Review of amounts added to value of export sales for base period under
section
11
Sub-section (1) amended by No. 180, 1973, s. 11
SECT
22. (1) Where a person has acquired a business or any industrial property
rights and, under section 11 of this Act, an amount is to be deemed to be
added to the value of export sales of that person for the base period in
relation to a grant year, being the whole or a part of the value of export
sales of a previous owner of the business or of the industrial property rights
for a year (in this section referred to as "the vendor's base year "), that
first-mentioned person may, in relation to that grant year, apply in writing
to the Commissioner for a reduction, for the purpose of calculating the amount
to be so added, of the amount that represents so much of the value of export
sales of the previous owner (apart from sections 4A and 11 of this Act) for
the vendor's base year as is attributable to that business or those industrial
property rights, on the ground that, by reason of abnormal trading conditions
or other extraordinary circumstances during the vendor's base year, the amount
to which the application relates is greater than it would otherwise have been
and the applicant is, by reason of that fact, unfairly disadvantaged for the
purposes of this Act.
(2) Applications under this section in relation to the one grant year may be
made in respect of the value of export sales of more than one previous owner.
(3) An application under this section shall be made at the time of the
making by the applicant of a claim in respect of the grant year in relation to
which the application is made or at any time after the making of such a claim
and before the expiration of sixty days from the date of service on the
applicant of notice of a determination of that claim by the Commissioner, but
such an application shall not be considered before such a notice has been
served.
(4) The Commissioner shall refer every application duly made under this
section to a Board of Review.
(5) The Board of Review shall determine-
(a) whether the amount to which the application relates is, for the reasons
referred to in sub-section (1) of this section, greater than it would
otherwise have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the
amount on the ground that the applicant is unfairly disadvantaged for the
purposes of this Act by reason of the excess, and the extent of the reduction
that should be made.
(6) Where, upon an application under this section, a Board of Review has
determined that the amount to which the application relates should be reduced,
that amount shall be deemed to be reduced, to the extent determined by the
Board, for the purposes of the application of section 11 of this Act in
relation to the applicant in respect of the grant year to which the
application related or in respect of any later grant year in relation to which
that amount is relevant, and no further application under this section shall
be made in respect of that amount in respect of any later grant year.
(7) Where, upon an application under section 16R of the Pay-roll Tax
Assessment Act, a Board of Review has determined that the amount to which the
application relates should be reduced, that amount shall be deemed to be
reduced, to the extent determined by the Board, for the purposes of the
application of section 11 of this Act in relation to the applicant in respect
of each grant year in relation to which that amount is relevant, and no
application under this section shall be made in respect of that amount in
respect of any grant year.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 23.
Export certificates
SECT
23. (1) Export certificates may be issued in accordance with this section,
and every export certificate-
(a) shall be in a form determined by the Commissioner; and
(b) shall specify a grant value within the limits provided by this section
and such other matters as are indicated on the form.
(2) Subject to and in accordance with this section a person being-
(a) a person who has, in a grant year, acquired from a supplier of
components goods of the same kind as-
(i) prescribed goods that have, in that grant year, been exported from
Australia and in relation to which that person was the producer for export;
or
(ii) goods that have been physically included in goods referred to in
the last preceding sub-paragraph; or
(b) a supplier of components who has received an export certificate in
relation to a grant year in respect of goods and has, in that grant year,
acquired from another supplier of components goods of the same kind as the
goods to which the certificate relates or goods of the same kind as goods that
have been physically included in the goods to which the certificate relates,
may, during or after the end of the grant year in which he so acquired those
goods from the supplier of components, issue to the supplier of components an
export certificate in relation to that grant year.
(3) Where a person issues an export certificate in relation to a grant year
to a supplier of components in respect of goods of any kind-
(a) he shall not specify in the certificate a grant value that, when added
to the grant values specified in respect of goods of that kind in any other
export certificate issued by him to suppliers of components (including that
supplier) in relation to that grant year, exceeds the amount ascertained in
accordance with the formula-
21a -- 200
where a is the total of the considerations for which the person issuing
the certificate has, during that grant year and on or before the date of issue
of the certificate, acquired from suppliers of components goods of that kind;
and
(b) where the total of the considerations for which he has, during that
grant year and on or before the date of issue of the certificate, acquired
from that supplier of components goods of that kind is less than one-tenth of
the total of the considerations for which he has, during that grant year and
on or before that date, acquired from suppliers of components (including that
supplier) goods of that kind-he shall not specify in the certificate a grant
value that, when added to the grant values specified in respect of goods of
that kind in any other export certificates issued by him in relation to that
grant year in respect of goods of that kind to that supplier of components,
exceeds the amount ascertained in accordance with the formula-
21a -- 200
where a is the total of the considerations for which he has, during that
grant year and on or before the date of issue of the certificate, acquired
from that supplier of components goods of that kind.
Penalty: The greater of-
(a) One thousand dollars; or
(b) the amount ascertained in accordance with the formula-
200a -- 21
where a is the amount of the excess.
(4) Where-
(a) a person has, during a grant year, sold prescribed goods of any kind to
an export merchant;
(b) any of those goods have, whether during that grant year or later, been
exported from Australia and the first-mentioned person is the producer for
export of the goods so exported; and
(c) goods of that kind have been exported from Australia during that grant
year by that export merchant,
that first-mentioned person may, subject to and in accordance with this
section, issue to that export merchant an export certificate in relation to
that grant year.
(5) A person shall not, in an export certificate issued under the last
preceding sub-section in relation to a grant year by reference to the sale to
an export merchant of goods of any kind, specify a grant value that, when
added to the grant values specified in other export certificates issued by him
under that sub-section in relation to that grant year to export merchants
(including that export merchant) by reference to sales of goods of that kind,
gives a total exceeding the amount ascertained in accordance with the
formula-
21a -- 200
where a is the total of the considerations for which the person issuing the
certificate has, during that grant year and on or before the date of issue of
the certificate, sold goods of that kind, to export merchants who have, during
that grant year, exported goods of that kind.
Penalty: The greater of-
(a) One thousand dollars; or
(b) the amount ascertained in accordance with the formula-
200a -- 21
where a is the amount of the excess.
Amended by No. 180, 1973, s. 12
SECT
(6) A person shall not specify in an export certificate issued by him in
relation to a grant year a grant value that, when added to the grant values
specified in any other export certificates issued by him in relation to that
grant year, gives a total exceeding-
(a) if the certificate is issued after the grant year-the total of the
grant values of the increase in export sales of the person for the grant year
and of any export certificates issued to him, other than certificates issued
under sub-section (9), in respect of that grant year; or
(b) if the certificate is issued during the grant year-the total of the
grant values of the amount that would be the increase in export sales of the
person for the grant year if the grant year ended on the day on which the
certificate is issued and of any export certificates issued to him, other than
certificates issued under sub-section (9), on or before that day in respect of
that grant year.
Penalty: The greater of-
(a) One thousand dollars; or
(b) an amount ascertained in accordance with the formula-
200 a -- 21
where a is the amount of the excess.
(7) A person shall not, except with the approval in writing of the
Commissioner, issue an export certificate in relation to a grant year-
(a) after the making of a claim by that person in respect of the grant
year; or
(b) after the expiration of one year from the end of the grant year and of
the further time, if any, allowed by the Commissioner for the making of a
claim by that person in respect of that grant year.
Penalty: The greater of-
(a) One thousand dollars; or
(b) an amount ascertained in accordance with the formula-
200 a -- 21
where a is the grant value specified in the export certificate.
(8) In this section-
(a) a reference to prescribed goods shall be read as not including-
(i) a reference to motor vehicle components that have, in a grant year,
been exported from Australia by a person who carried on the production of
motor vehicles in Australia and in relation to which the exporter is not the
producer for export; or
(ii) a reference to components for prescribed goods of a kind in
relation to which sub-section (2) of section 9 of this Act applies, being
components that have, in a grant year, been exported from Australia by a
person who carried on the production of prescribed goods of that kind in
Australia and in relation to which the exporter is not the producer for
export,
not being components in respect of which a person is, by virtue of section
9 of this Act, deemed to be a producer for export or in respect of which a
notification under sub-section (3) of section 9 of this Act has been given;
and
(b) a reference to the increase in export sales of a person for a grant
year shall be read as not including a reference to such part (if any) of that
increase as is attributable to components in relation to which the last
preceding paragraph applies.
Added by No. 180, 1973, s. 12
SECT
(9) Where, in any grant year-
(a) a marketing authority is, whether by virtue of an election under
section 26 or otherwise, the producer for export in relation to goods in
respect of which it performs its functions; and
(b) a licensee of the authority has, in accordance with its licence,
performed functions connected with the marketing of those goods,
the authority may, subject only to the limit imposed by sub-section (6) on the
sum of the grant values that may be specified in export certificates issued by
the authority in respect of that grant year, issue export certificates to the
licensee in addition to any export certificates it may issue to the licensee
under sub-sections (2) and (4).
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 24.
Certain arrangements and transactions
SECT
24. (1) Where the Commissioner is satisfied that arrangements have been made
between any persons with a view to the affairs of those persons being so
arranged or conducted that this Act would have effect more favourably in
relation to one of those persons than would otherwise have been the case, the
amount of any increase in export sales, or of any grant entitlement, of that
person shall not exceed the amount that would, in the opinion of the
Commissioner, have been the amount of that increase in export sales or of that
grant entitlement if those arrangements had not been made.
(2) Where-
(a) by virtue of sub-section (8) of section 4 of this Act, prescribed
professional services are to be deemed to have been supplied by a person in
relation to a contract for the construction by that person of a building or
other work, being a contract that specifies an amount of consideration as
being attributable to those services; and
(b) that amount exceeds the amount that, in the opinion of the
Commissioner, could reasonably be expected to have been the cost to that
person of obtaining the performance of the work involved in those services by
a person other than himself and his own employees, being a person with whom he
was dealing at arm's length,
the Commissioner may treat the consideration receivable for the supply of
those services as being reduced by the amount of the excess.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 25.
Business conducted by States
SECT
25. Where a trade or business, or more than one trade or business, is
carried on by the Crown in right of a State, this Act applies as if-
(a) the Crown were, in respect of each trade or business, a separate
employer; and
(b) the Crown were not, as such an employer, entitled to any deduction
under section 14 of the Pay-roll Tax Assessment Act for the purpose of
ascertaining notional tax applicable to the Crown.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 26.
Elections by marketing authorities
Substituted by No. 180, 1973, s. 13
SECT
26. (1) In this section, "1971-72 grant year" means the grant year that
commenced on 1st July, 1971, and "1972-73 grant year" and "1973-74 grant
year" have corresponding meanings.
(2) A marketing authority may, by notice in writing lodged with the
Commissioner, elect to be treated for the purposes of this Act as a producer
for export in relation to prescribed goods produced in Australia of a class
specified in the election exported or sold for export by the authority
(including goods exported or sold by the authority before the date of the
election), being goods in relation to which the authority would not, but for
the election, be the producer for export.
(3) Subject to sub-section (5), where a marketing authority, in a grant year
specified in sub-section (4) or (6) in relation to an election by the
authority under this section, exports or sells for export goods of a class
specified in that election-
(a) the authority shall be deemed to be, and to have been, the producer for
export in relation to those goods; and
(b) no other person shall be taken to be, or to have been, a producer for
export in relation to those goods.
(4) An election made under this section by a marketing authority on or after
the date of commencement of the Export Incentive Grants Act 1973 has effect
for the purposes of ascertaining the value of export sales of the authority-
(a) in the case of an election made within sixty days after the coming into
existence of the authority-for the 1973-74 grant year and, if the authority
came into existence in the 1972-73 grant year, that grant year;
(b) in the case of an election not made within sixty days after the coming
into existence of the authority but made in the 1972-73 grant year-for the
1973-74 grant year and the 1972-73 grant year and, if the election so
specifies, the 1971-72 grant year; or
(c) in the case of an election not made within sixty days after the coming
into existence of the authority but made in the 1973-74 grant year-for that
grant year and, if the election so specifies-
(i) the 1972-73 grant year; or
(ii) the 1972-73 grant year and the 1971-72 grant year.
(5) Where-
(a) a marketing authority has made an election to which sub-section (4)
applies;
(b) the election has effect for the purpose of ascertaining the value of
export sales of the authority for a grant year; and
(c) before the date of the making of the election, a person who, in that
grant year, supplied to the authority goods of a class specified in the
election has, in relation to that grant year-
(i) issued an export certificate as the producer for export in relation
to goods of that class; or
(ii) made a claim in accordance with section 15,
sub-section (3) does not apply in relation to the first-mentioned goods.
(6) For the purposes of this Act, an election made, or deemed to be duly
made, by a marketing authority under the section 26 that was repealed by the
Export Incentive Grants Act 1973, being an election that was in effect
immediately before the date of commencement of that Act, shall be deemed to be
an election duly made under this section and has effect for the purpose of
ascertaining the value of export sales of the authority-
(a) in the case of an authority that came into existence in the 1972-73
grant year-for that grant year and the 1973-74 grant year; and
(b) in the case of any other authority-for all grant years.
(7) For the purposes of this section, an election shall be deemed to be made
on the date on which notice of the election is lodged in accordance with
sub-section (2).
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 27.
Gold
SECT
27. (1) For the purposes of this Act, where gold has been delivered in
accordance with section 42 of the Banking Act 1959-
(a) the gold shall be deemed to have been exported from Australia on the
date on which the gold was so delivered;
(b) the person who by mining (including the working of alluvial or surface
deposits) produced the minerals from which the gold was obtained, and no other
person, shall be deemed to be the producer for export of the gold;
(c) except in a case to which the next succeeding paragraph applies, the
value of export sales of that producer shall be deemed to include, in relation
to the financial year in which the gold was so delivered, the consideration
received in respect of the delivery of the gold by the person who so delivered
the gold (whether the gold was so delivered by that producer or by another
person);
(d) where, at any time during the financial year in which the gold was so
delivered, the producer referred to in paragraph (b) of this sub-section was a
shareholder in a prescribed company, the value of export sales of that
producer shall be deemed to include-
(i) in relation to the financial year in which the gold was so
delivered-so much of the consideration received in respect of the delivery of
the gold by the person who so delivered the gold (whether the gold was so
delivered by that producer or by another person) as exceeds the amount that
bears to that consideration the same ratio as the prescribed ratio in relation
to that financial year; and
(ii) in relation to any financial year (including the financial year in
which the gold was so delivered)-so much of the total of any dividends of the
kind referred to in sub-section (2) of section 23C of the Income Tax an d
Social Services Contribution Assessment Act 1936-1951*2*, or of that Act as
amended and in force for the time being, received by him in that financial
year as exceeds the amount that bears to the total of those dividends the same
ratio as the prescribed ratio in relation to that financial year; and
(e) except for the purpose of calculating the prescribed ratio in relation
to a financial year that is a financial year later than the financial year
that ended on the thirtieth day of June, One thousand nine hundred and
sixty-eight, any actual export of the gold shall not be taken into account for
the purposes of this Act.
Amended by No. 180, 1973, s. 14
SECT
(2) Notwithstanding the provisions of the last preceding sub-section, the
provisions of this Act apply in relation to gold that-
(a) has been purchased from the Reserve Bank; and
(b) has been sold to a person other than the Reserve Bank or a prescribed
company,
as if this section had not been enacted.
(3) For the purposes of this section, gold delivered in accordance with
section 42 of the Banking Act 1959 shall be deemed to have been so delivered
at the time treated by the Reserve Bank as the time of delivery of the gold
for the purpose of payment of the price fixed and published under section 44
of the Banking Act 1959.
(4) A reference in this section to the Banking Act 1959 shall be read as
including a reference to that Act as amended and in force for the time being.
(5) In this section-
"prescribed company" means a company approved by the Treasurer for the
purposes of section 23C of the Income Tax and Social Services Contribution
Assessment Act 1936-1951*2* or of that Act as amended and in force for the
time being;
"the prescribed ratio" means-
(a) in relation to a financial year that ended on the thirtieth day of
June of a year specified in the first column of the table in the Schedule to
this Act-the ratio of the number specified in the second column of that table
opposite to that year to the number specified in the third column of that
table opposite to that year; and
(b) in relation to a financial year that is a financial year later than
the financial year that ended on the thirtieth day of June, One thousand nine
hundred and sixty-eight-the ratio of the total quantity of gold purchased from
the Reserve Bank sold during the immediately preceding financial year by
prescribed companies, being gold other than gold exported by or on behalf of a
prescribed company, to the total quantity of all gold purchased from the
Reserve Bank sold during that immediately preceding financial year by
prescribed companies;
"the Reserve Bank" means the Reserve Bank of Australia.
*2* S. 27-Now cited as the Income Tax Assessment Act 1936.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 27A.
Certain gold deemed not to have been acquired from Reserve Bank
Inserted by No. 180, 1973, s. 15
SECT
27A. (1) In this section-
"Banking Act" means the Banking Act 1959 as amended and in force for the
time being;
"delivered" means delivered in accordance with section 42 of the Banking
Act, and "delivery" has a corresponding meaning;
"gold to which this section applies" means gold referred to in sub-section
(2) of section 27;
"prescribed company" and "Reserve Bank" have the same respective
meanings as in section 27;
"producer ", in relation to any gold, means the person who by mining
(including the working of alluvial or surface deposits) produced the minerals
from which the gold was obtained.
(2) Where a prescribed company has, at any time in a grant year, purchased
from the Reserve Bank gold to which this section applies, the company shall,
for the purposes of this Act, be deemed not to have purchased it from the
Reserve Bank but to have acquired it at that time from persons who were, in
the financial year immediately preceding that grant year, shareholders in the
company and were producers of gold delivered in that financial year.
(3) Where in a grant year a company is to be deemed, by virtue of
sub-section (2), to have acquired gold from a person, the company shall be
deemed to have acquired the gold from that person for an amount of
consideration that bears to the total consideration receivable for the
disposal by the company of gold actually purchased by the company from the
Reserve Bank in that grant year, being gold to which this section applies, the
same proportion as the quantity of gold delivered to the Reserve Bank in the
financial year immediately preceding that grant year of which the person was
the producer bears to the total quantity of gold delivered to the Reserve Bank
in that financial year of which shareholders in the company were producers.
(4) For the purposes of this section, gold shall be deemed to have been
delivered at the time treated by the Reserve Bank as the time of delivery of
the gold for the purpose of payment of the price fixed and published under
section 44 of the Banking Act.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 28.
Amounts to be expressed in Australian currency
SECT
28. For the purposes of this Act, all amounts shall be expressed in terms of
Australian currency.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 28A.
Interpretation
SECT
PART IV-OBJECTIONS, REVIEWS AND APPEALS
Inserted by No. 19, 1979, s. 29
SECT
28A. In this Part, unless the contrary intention appears, "Supreme Court"
means-
(a) the Supreme Court of a State; or
(b) the Supreme Court of the Australian Capital Territory or the Supreme
Court of the Northern Territory of Australia, being a Court having
jurisdiction in the proceedings concerned.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 28B.
Jurisdiction of Supreme Courts of Territories
Inserted by No. 19, 1979, s. 29
SECT
28B. (1) Jurisdiction under this Part is conferred on the Supreme Court of
the Australian Capital Territory or the Supreme Court of the Northern
Territory of Australia only in a proceeding arising out of a determination
made in relation to a person who, at the time of the institution of the
proceeding-
(a) in the case of an individual-was ordinarily resident in the Australian
Capital Territory or the Northern Territory, as the case may be; or
(b) in the case of a company-had its principal place of business in the
Australian Capital Territory or the Northern Territory, as the case may be.
(2) In this section, " the Australian Capital Territory" includes the
Jervis Bay Territory.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 28C.
Transfer of proceedings
Inserted by No. 19, 1979, s. 29
SECT
28C. (1) A Supreme Court in which proceedings under this Part have been
instituted (whether it has jurisdiction in the proceedings or not) may, if the
Court thinks fit, upon the application of a party made at any stage in the
proceedings, by order, transfer the proceedings to another Supreme Court
having jurisdiction under this Part.
(2) Where proceedings are transferred from a Court in pursuance of this
section-
(a) all documents filed of record in that Court shall be transmitted by the
Registrar or other proper officer of that Court to the Registrar or other
proper officer of the Court to which the proceedings are transferred; and
(b) the Court to which the proceedings are transferred shall proceed as if
the proceedings had been originally instituted in that Court and as if the
same proceedings had been taken in that Court as had been taken in the Court
from which the proceedings were transferred.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 29.
Objections
SECT
29. (1) A person who is dissatisfied with a determination made in relation
to him by the Commissioner under section 16 of this Act may, within sixty days
after service on him of notice of the determination, post to or lodge with the
Commissioner an objection in writing stating fully and in detail the grounds
on which he relies.
(2) The Commissioner shall consider the objection, and may either disallow
it or allow it, either wholly or in part.
(3) The Commissioner shall give to the objector written notice of his
decision on the objection.
(4) A person who is dissatisfied with the decision on an objection by that
person may, within sixty days after service on him of notice of the decision,
request the Commissioner, in writing, to refer the decision to a Board of
Review for review.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 30.
Reference to Board of Review and appeals and references to courts
SECT
30. (1) Where a person has, in accordance with the last preceding section,
requested the Commissioner to refer a decision to a Board of Review, the
Commissioner shall, if the person's request is accompanied by a fee of Two
dollars, refer the decision to a Board of Review as soon as is practicable
after receipt of the request.
(2) On the review-
(a) the person who made the request is limited to the grounds stated in his
objection; and
(b) the burden of proving that the person has a grant entitlement, and the
amount of the grant entitlement, lies on that person.
(3) If the determination has been varied by the Commissioner after
considering the objection, the determination as varied shall be that to be
dealt with by the Board of Review under the next succeeding sub-section.
(4) The Board, on review, shall give a decision and may confirm or vary the
determination.
Substituted by No. 19, 1979, s. 30
SECT
(5) The Commissioner or the person who requested a review by a Board of
Review may, within thirty days after the date of the decision, appeal to a
Supreme Court from any decision of the Board under this section which involves
a question of law.
Substituted by No. 19, 1979, s. 30
SECT
(6) The Board of Review shall, upon the request of the Commissioner or the
person who requested a review by the Board, refer any question of law arising
before the Board of Review to such Supreme Court as is agreed upon by the
parties or, in the absence of agreement, to such Supreme Court as the Board of
Review considers appropriate.
Added by No. 19, 1979, s. 30
SECT
(7) An appeal or reference to a Supreme Court under this section shall be
heard by a single Judge of the Court.
Added by, No. 19, 1979, s. 30
SECT
(8) Except as provided in sub-section (9), an appeal does not lie from the
decision of a Supreme Court constituted by a single Judge on an appeal or
reference under this section.
Added by No. 19, 1979, s. 30
SECT
(9) The Commissioner or the person who requested a review by the Board of
Review may appeal against the decision of a Supreme Court on an appeal or
reference under this section-
(a) by leave of the Federal Court of Australia, to that Court; or
(b) by special leave of the High Court, to that Court.
Added by No. 19, 1979, s. 30
SECT
(10) If the determination is varied in a manner favourable to the person who
requested the review, either by an amendment or as a result of the decision of
the Board of Review or of a court, the fee paid in accordance with sub-section
(1) shall be refunded to him.
Added by No. 19, 1979, s. 30
SECT
(11) An appeal does not lie from a decision of the Federal Court of
Australia in an appeal under this section unless the High Court gives special
leave to appeal.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 31.
Powers of Board
SECT
31. A Board of Review has power to review such decisions of the
Commissioner, a Second Commissioner or a Deputy Commissioner as are referred
to it by the Commissioner under this Act and, for the purposes of reviewing
such a decision, has all the powers and may perform all the functions of the
Commissioner in making determinations and decisions under this Act, and the
determinations and decisions of the Board, and the decisions of the Board upon
review, shall be deemed to be determinations or decisions, as the case may be,
of the Commissioner.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 31A.
Practice and procedure of Supreme Court
Inserted by No. 19, 1979, s. 31
SECT
31A. (1) Until regulations have been made under this Act for or in relation
to the practice and procedure of a Supreme Court in proceedings to which this
section applies, and so far as regulations so made do not make adequate
provision, the High Court Rules as in force under the Judiciary Act 1903
immediately before the date of commencement of this section apply, so far as
practicable, to and in relation to a proceeding to which this section applies
in like manner as they applied immediately before that date to and in relation
to the like proceeding in the High Court.
(2) This section applies to a proceeding in a Supreme Court, being-
(a) an appeal under this Part to that Supreme Court; or
(b) a reference under this Part of a question of law arising before a Board
of Review to that Supreme Court.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 32.
Commissioner may obtain information and evidence
SECT
PART V-MISCELLANEOUS
32. (1) For the purpose of inquiring into, or ascertaining the entitlement
of a person under this Act, the Commissioner may, by notice in writing,
require a person-
(a) to furnish the Commissioner with such information as the Commissioner
requires;
(b) to attend and give evidence before the Commissioner or before an
officer authorized by the Commissioner for the purpose; and
(c) to produce any books, documents and other papers in the custody or
under the control of the person.
(2) The Commissioner may require the person to give the information or
evidence on oath, and either orally or in writing, and for that purpose the
Commissioner or a person authorized by him may administer an oath.
(3) Where the person conscientiously objects to making an oath, he may make
an affirmation that he so objects and that the information or evidence he will
give will be the truth, the whole truth and nothing but the truth, and an
affirmation so made is of the same force and effect, and entails the same
liabilities, as an oath.
(4) A person who is required in pursuance of this section to attend and give
evidence before the Commissioner or an officer authorized by the Commissioner
for the purposes of an inquiry into, or the ascertaining of, the entitlement
of another person under this Act is entitled to payment of an allowance in
respect of his expenses of attending and giving evidence of an amount
determined by the Commissioner in accordance with the regulations.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 33.
Access to books, &c.
SECT
33. (1) For the purposes of this Act, an officer authorized by the
Commissioner to exercise powers under this section-
(a) may, at all reasonable times, enter upon any land;
(b) shall have full and free access at all reasonable times to all books,
documents and other papers; and
(c) may, for those purposes, take extracts from, and make copies of, any
books, documents or papers.
(2) An officer who enters upon land in pursuance of this section is not
authorized to remain on the land if, on request by the occupier of the land,
he does not produce a certificate in writing under the hand of the
Commissioner certifying that he is an officer authorized to exercise powers
under this section.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 34.
Offences
SECT
34. (1) A person who, by wilful act, default or neglect, by fraud, art or
contrivance or by a wilfully false statement-
(a) obtains or attempts to obtain a determination of a grant entitlement to
which he is not entitled; or
(b) obtains or attempts to obtain a determination of a grant entitlement of
an amount exceeding the amount of the grant entitlement to which he is
entitled,
is guilty of an offence punishable, on conviction-
(c) in the case of an offence to which paragraph (a) of this sub-sec tion
applies-by a fine of not less than One hundred dollars and the amount of the
grant entitlement and not more than One thousand dollars and treble the amount
of the grant entitlement; or
(d) in the case of an offence to which paragraph (b) of this sub-sec tion
applies-by a fine of not less than One hundred dollars and the amount of the
excess and not more than One thousand dollars and treble the amount of the
excess.
(2) A person who-
(a) fails or neglects to comply with a requirement of the Commissioner as
and when required by or under this Act or the regulations;
(b) without just cause shown by him, refuses or neglects duly to attend and
give evidence when required by the Commissioner or an officer duly authorized
by him, or to answer truly and fully any questions put to him, or to produce a
book, document or paper required of him, by the Commissioner or any such
officer; or
(c) makes a false answer, whether orally or in writing, to a question duly
put to him by the Commissioner or an officer duly authorized by the
Commissioner,
is guilty of an offence punishable, on conviction, by a fine not exceeding Two
hundred dollars.
(3) In a prosecution of a person for an offence to which paragraph (c) of
the last preceding sub-section applies, being a person who has not previously
been convicted of an offence against this Act, it is a defence if the
defendant proves-
(a) that the answer to which the prosecution relates was prepared or made
by him personally; and
(b) that the false answer was given through ignorance or inadvertence.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 35.
Report by Commissioner
SECT
35. (1) The Commissioner shall, as soon as practicable after the end of each
grant year, furnish to the Treasurer a report on the operation of this Act.
(2) The Treasurer shall cause a copy of the report to be tabled in each
House of the Parliament within fifteen sitting days of that House after the
report is received by him.
EXPORT INCENTIVE GRANTS ACT 1971 - SECT. 36.
Regulations
Sub-section (1) amended by No. 19, 1979, s. 32
SECT
36. (1) The Governor-General may make regulations, not inconsistent with
this Act, prescribing all matters required or permitted by this Act to be
prescribed, or necessary or convenient to be prescribed for carrying out or
giving effect to this Act, and, in particular, prescribing-
(a) the manner in which notices required or permitted by this Act to be
given to or by, or lodged with, the Commissioner, may be given or lodged;
(aa) the practice and procedure of a Supreme Court in proceedings under this
Act; and
(b) penalties not exceeding a fine of Forty dollars for offences against
the regulations.
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EXPORT INCENTIVE GRANTS ACT 1971 - SCHEDULE
SCH
THE SCHEDULE
Section
27
Table for Ascertaining the Prescribed Ratio for the Purposes of Section 27
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Column 1 Column 2 Column 3
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1964 60,192 1,040,998
1965 70,777 952,940
1966 89,006 911,875
1967 90,479 803,192
1968 112,217 738,952
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