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ACIS Administration Regulations 2000

Authoritative Version
SR 2000 No. 243 Regulations as made
Principal Regulations
Administered by: Industry
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR05-Sep-2000
Tabled Senate05-Sep-2000
Gazetted 01 Sep 2000
Date of repeal 19 Mar 2014
Repealed by Spent and Redundant Instruments Repeal Regulation 2014
Table of contents.

ACIS Administration Regulations 2000

Statutory Rules 2000 No. 2431

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the ACIS Administration Act 1999.

Dated 29 August 2000

WILLIAM DEANE

Governor-General

By His Excellency's Command

NICK MINCHIN


Contents

Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Definitions                                                                        3

                        4  Approved plant and equipment (Act s 6)                             4

                        5  Approved research and development (Act s 6)                    7

                        6  Automotive component (Act s 6)                                      10

                        7  Automotive machine tooling (Act s 6)                                11

                        8  Automotive machine tools (Act s 6)                                  11

                        9  Automotive services (Act s 6)                                           12

                       10  Production value for an MVP (Act s 6)                              14

                       11  Production value for an ACP, AMTP or ASP (Act s 6)        15

                       12  Where sale of goods or services is taken to occur (Act s 6) 16

                       13  Where sale of goods or services is taken not to occur (Act s 6)  17

                       14  Production value for an applicant for registration as an ACP, AMTP or ASP   17

                       15  Group registration — dealing with an application for permission  18

                       16  Manner of making a quarterly return                                  19

                       17  Lodging notification of transfer of duty credit                   20

                       18  Form of identity cards                                                      20

 

 


  

  

1              Name of Regulations

                These Regulations are the ACIS Administration Regulations 2000.

2              Commencement

                These Regulations commence on 1 September 2000.

3              Definitions

                In these Regulations:

acquire includes acquire by purchase or lease, or under a rental agreement.

Act means the ACIS Administration Act 1999.

associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.

Australian-based research and development means research and development undertaken in Australia.

direct tax means a tax on:

                (a)    wages, profits, interest, rents, royalties or any other form of income; or

               (b)    the ownership of property.

electronic communication has the meaning given by subsection 5 (1) of the Electronic Transactions Act 1999.

GST has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

import charge means a tariff, duty or other fiscal charge levied on imports.

indirect tax means any tax except a direct tax or import charge, and includes each of the following:

                (a)    GST or value-added tax;

               (b)    luxury car tax;

                (c)    sales tax;

               (d)    excise tax;

                (e)    turnover tax;

                (f)    franchise tax;

               (g)    stamp tax or duty;

               (h)    transfer tax or duty;

                (i)    inventory or equipment tax;

                (j)    border tax.

industrial property rights include:

                (a)    the rights (including equitable rights) possessed by a person under the law of Australia as:

                          (i)    the patentee of a patent in force for an invention; or

                         (ii)    the owner of a registered trade mark; or

                        (iii)    the owner of a registered design; and

               (b)    rights possessed by a person under a law of a foreign country that are equivalent to the rights mentioned in paragraph (a).

information system has the meaning given by subsection 5 (1) of the Electronic Transactions Act 1999.

interchangeable tooling includes the following:

                (a)    patterns and core boxes;

               (b)    moulds for plastic components;

                (c)    dies, including dies for forging, die casting, powder metallurgy processes and press work;

               (d)    bending and swaging tools;

                (e)    jigs;

                (f)    fixtures, including check fixtures;

               (g)    cutting tools;

               (h)    gauges and checking devices for dimensional confirmation and quality control;

                (i)    models from which machine tooling is produced, including hard models and rapid prototypes;

                (j)    aids that are physical representations of product geometry prior to tool manufacture.

luxury car tax has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999.

offshore research and development means research and development that is not Australian-based research and development.

raw material means material that has not been subject to a process of manufacture.

4              Approved plant and equipment (Act s 6)

         (1)   For the definition of approved plant and equipment in subsection 6 (1) of the Act, the kinds of plant and equipment mentioned in subregulation (2) are, subject to subregulations (7), (8), (9) and (10), approved plant and equipment for the purposes of the Act.

         (2)   For subregulation (1), the kinds of plant and equipment are the following:

                (a)    plant and equipment for the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools;

               (b)    plant and equipment directly supporting the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools;

                (c)    plant and equipment required to comply with a law of the Commonwealth, a State or a Territory directly relating to the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools;

               (d)    plant and equipment for the activation of manufacturing processes for the production of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools;

                (e)    plant and equipment facilitating the provision of automotive services or approved research and development;

                (f)    plant and equipment indirectly supporting functions that are integral to the production of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools.

Examples for paragraph (2) (b)

Plant and equipment for build sequencing and process control, supply of materials to an assembly line, movement of components or sub-assemblies from process to process, quality assurance testing and monitoring, or painting or other final preparation of the product as a saleable product.

Examples for paragraph (2) (c)

Plant and equipment required to comply with vehicle emission standards or environmental controls on production.

Examples for paragraph (2) (d)

Plant and equipment for motor vehicle ordering and inventory control systems.

Examples for paragraph (2) (f)

Plant and equipment for purchasing systems for goods or services, or for costing systems.

         (3)   Without limiting subregulation (2), plant and equipment of a kind mentioned in subregulation (2), for a participant, includes:

                (a)    plant and equipment acquired, built or made by the participant and installed on a site owned or controlled by the participant; and

               (b)    plant and equipment acquired by the participant and installed on a site that is not owned or controlled by the participant; and

                (c)    plant and equipment built or made by the participant and installed on a site that is not owned or controlled by the participant, if the plant and equipment is included in the participant’s register of assets; and

               (d)    plant and equipment acquired by the participant outside Australia and subsequently imported into Australia.

Note   Plant and equipment mentioned in paragraph (3) (d) does not become approved plant and equipment until it is imported into Australia — see subregulation (10).

         (4)   Also, plant and equipment of a kind mentioned in subregulation (2) includes computer hardware and software to the extent that the hardware or software is used for a function or process mentioned in subregulation (2).

         (5)   Also, plant and equipment of a kind mentioned in subregulation (2) includes a facility:

                (a)    having a special functional role relating to a function or process mentioned in subregulation (2); and

               (b)    not used solely for housing or sheltering a production process or the provision of automotive services.

Examples for subregulation (5)

Reinforced flooring for heavy items of plant, or a paint room or other controlled environment.

         (6)   Also, plant and equipment of a kind mentioned in subregulation (2) includes any spare or replacement part acquired by the participant for the plant and equipment, if the part has a value of at least $300 when new.

         (7)   However, plant and equipment of a kind mentioned in subregulation (2) does not include second-hand plant and equipment, unless the plant and equipment has not been used previously in Australia.

         (8)   Also, plant and equipment of a kind mentioned in subregulation (2) does not include:

                (a)    land; or

               (b)    except for plant and equipment mentioned in subregulation (5) — a building.

         (9)   Plant and equipment of a kind mentioned in subregulation (2) (including hardware and software mentioned in subregulation (4) and spare or replacement parts mentioned in subregulation (6)) must be capitalised in the participant’s accounts, unless the plant and equipment is acquired by the participant by lease or under a rental agreement.

Note   Plant and equipment acquired for research and development and not capitalised in a participant’s accounts may be included as approved research and development, in accordance with regulation 5, if it is consumed or tested to destruction within 12 months of acquisition — see subregulation 5 (6).

       (10)   Plant and equipment mentioned in subregulation (2) must be:

                (a)    in Australia; and

               (b)    for use in Australia.

5              Approved research and development (Act s 6)

         (1)   For the definition of approved research and development in subsection 6 (1) of the Act, research and development of a kind mentioned in subregulation (2) is, subject to subregulations (5), (6) and (7), approved research and development for the purposes of the Act.

         (2)   For subregulation (1), the kinds of research and development are activities:

                (a)    directly related to the design, development, engineering or production of motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools; and

               (b)    undertaken by, or on behalf of, a participant for the purpose of:

                          (i)    acquiring new knowledge; or

                         (ii)    creating new or improved materials, products, devices, production processes or services.

         (3)   Without limiting subregulation (2), activities of a kind mentioned in subregulation (2) include the following:

                (a)    basic and strategic research;

               (b)    industrial and engineering design;

                (c)    production engineering;

               (d)    development activities relating to the building and testing of prototypes;

                (e)    re-engineering and modification of existing products and processes;

                (f)    development and installation of purpose-designed systems for:

                          (i)    quality assurance and process control; or

                         (ii)    materials or movement control;

               (g)    testing and modification of new production systems (either purpose-built or interchangeable) to achieve repeatability within specified tolerances;

               (h)    obtaining industrial property rights, including:

                          (i)    the preparation and lodging of applications and other documents that are required to be lodged, in Australia or elsewhere, for the initial grant or registration of the rights; and

                         (ii)    the initial grant or registration of the rights, in Australia or elsewhere.

         (4)   Also, for a participant, research and development of a kind mentioned in subregulation (2) includes:

                (a)    recruitment, training and development of staff directly involved in undertaking or supporting research and development of a kind mentioned in subregulation (2); and

               (b)    support and assistance by the participant’s staff of research and development of a kind mentioned in subregulation (2) that is aimed at improving a product or process of an engine or component supplier to the participant; and

                (c)    the labour of:

                          (i)    staff mentioned in paragraph (a) or (b); and

                         (ii)    staff managing, supporting or assisting, or involved in the recruitment, training and development, of the staff mentioned in paragraph (a) or (b); and

               (d)    if a research and development activity is carried out by persons other than the participant under contractual arrangements with the participant — the labour of those persons.

         (5)   However, research and development of a kind mentioned in subregulation (2) does not include the following activities:

                (a)    design of buildings (whether or not the buildings are to be used to house a research and development activity);

               (b)    design and installation of financial management systems;

                (c)    market research, market testing, market development or sales promotion (including customer surveys);

               (d)    routine quality control;

                (e)    management studies or efficiency surveys;

                (f)    routine collection of information (other than for the purpose of research and development);

               (g)    the acquisition from another participant of technology or the rights to use technology; or

               (h)    the protection of industrial property rights by legal action.

         (6)   Also, for a participant, research and development of a kind mentioned in subregulation (2) does not include the acquisition of plant and equipment for research and development, except plant and equipment that:

                (a)    is consumed or tested to destruction within 12 months after its acquisition; and

               (b)    is not capitalised in the participant’s accounts.

Note   The acquisition of approved plant and equipment for research and development that is capitalised in a participant’s accounts is dealt with in regulation 4.

         (7)   Further, for a participant, research and development of a kind mentioned in subregulation (2) does not include offshore research and development unless:

                (a)    the offshore research and development is also of a kind that:

                          (i)    is necessary:

                                   (A)     to tailor the participant’s Australian-based research and development to a particular market; or

                                   (B)     to lever the participant’s Australian-based research and development off an offshore research and development program; and

                         (ii)    is limited to a proportion, not exceeding 20%, of the value of the investment in Australian-based research and development; and

               (b)    if sub-subparagraph (a) (i) (B) applies:

                          (i)    the offshore research and development contributes directly to the offshore research and development program; and

                         (ii)    the participant contributes to the direction and management of the offshore research and development program, and has a proportionate share in any intellectual property resulting from the program.

         (8)   In this regulation:

engine or component supplier means a supplier of:

                (a)    engines, engine components, automotive components, automotive machine tooling or automotive machine tools; or

               (b)    parts or materials for anything mentioned in paragraph (a).

6              Automotive component (Act s 6)

         (1)   For the definition of automotive component in subsection 6 (1) of the Act, each of the following kinds of component is not an automotive component for the purposes of the Act:

                (a)    raw materials;

               (b)    goods (for example, paint, steel, cable or carpet) in bulk;

                (c)    a component that must be cut to length or shape;

               (d)    a component that is not purpose-built for automotive use (for example, a fastener or electrical device in general use).

         (2)   Without limiting subregulation (1), hides or leather used, or intended to be used, in motor vehicles are not automotive components for the purposes of the Act.

         (3)   However, nothing in subregulation (2) prevents a component from being an automotive component if it is made up in part of leather.

7              Automotive machine tooling (Act s 6)

         (1)   For the definition of automotive machine tooling in subsection 6 (1) of the Act, tooling of a kind mentioned in subregulation (2) is automotive machine tooling for the purposes of the Act.

         (2)   For subregulation (1), the kinds of tooling are interchangeable tooling used, with automotive machine tools, solely for:

                (a)    the production of motor vehicles, engines, engine components or automotive components; or

               (b)    facilitating the provision of automotive services; or

                (c)    the production of other interchangeable tooling for a function mentioned in paragraph (a) or (b).

         (3)   Without limiting subregulation (2), tooling of a kind mentioned in subregulation (2) includes tooling for handling physical inputs that are integral to the production process.

Note   Interchangeable tooling is defined in regulation 3.

8              Automotive machine tools (Act s 6)

         (1)   For the definition of automotive machine tools in subsection 6 (1) of the Act, machine tools of a kind mentioned in subregulation (2) are, subject to subregulation (5), automotive machine tools for the purposes of the Act.

         (2)   For subregulation (1), the kinds of machine tools are machine tools:

                (a)    that are designed and built to be used solely for:

                          (i)    the production of motor vehicles, engines, engine components or automotive components; or

                         (ii)    facilitating the provision of automotive services; or

               (b)    that, when used with interchangeable tooling, are used solely or mainly for a function mentioned in paragraph (a).

         (3)   Without limiting subregulation (2), machine tools of a kind mentioned in that subregulation include machine tools for the following functions:

                (a)    cutting, welding or forming materials;

               (b)    casting, forging, moulding and extrusion;

                (c)    heat treatment;

               (d)    surface finishing;

                (e)    assembly;

                (f)    measuring or testing.

         (4)   Also, machine tools of a kind mentioned in subregulation (2) include machine tools for handling physical inputs that are integral to the production process.

Example for subregulation (4)

A robotic arm that loads blanks into a stamping machine.

         (5)   However, machine tools of a kind mentioned in subregulation (2) do not include the following:

                (a)    machine tools for the production of raw materials;

               (b)    machine tools that are ordinarily hand-held;

                (c)    stillages (other than stillages that are purpose-built for automotive production) or other passive storage equipment.

Note   Interchangeable tooling is defined in regulation 3.

9              Automotive services (Act s 6)

         (1)   For the definition of automotive services in subsection 6 (1) of the Act, the kinds of services mentioned in subregulation (2) are, subject to subregulation (4), automotive services for the purposes of the Act.

         (2)   For subregulation (1), the kinds of services are design, development, engineering or production services for motor vehicles, engines, engine components, automotive components, automotive machine tooling or automotive machine tools, relating solely to:

                (a)    design, development, engineering or production, including normal design functions; or

               (b)    development activities, including the manufacture of prototypes and testing; or

                (c)    the development and installation of purpose-designed systems for quality assurance and process control; or

               (d)    the layout design of production equipment.

         (3)   Without limiting subregulation (2), services of a kind mentioned in subregulation (2) include the development and sale of computer software relating solely to an activity mentioned in that subregulation.

         (4)   However, the services mentioned in subregulation (2) do not include:

                (a)    the installation of financial controls; or

               (b)    staff selection systems; or

                (c)    the design of buildings for housing production equipment; or

               (d)    the sale by a participant of existing know-how, including off-the-shelf computer software that can be applied without modification to the needs of persons other than the participant; or

                (e)    the sale by a participant of training services.

         (5)   In subregulation (4):

know-how means private knowledge, information or expertise relating to commercial or industrial operations that:

                (a)    is of commercial value; and

               (b)    is imparted for the purpose of enabling the recipient to carry out a particular activity.

10            Production value for an MVP (Act s 6)

         (1)   For paragraph (a) of the definition of production value in subsection 6 (1) of the Act, the value of MVP production achieved by an MVP in a quarter is worked out in accordance with the formula:

                where:

A is the total revenue from sales from MVP production in the quarter.

B is the sum of the following amounts:

                (a)    the amount (based on recorded invoice prices) incurred by the MVP in the quarter for the purchase of any engines or engine components:

                          (i)    contributing to the MVP’s production of motor vehicles; and

                         (ii)    manufactured by another MVP;

               (b)    the amount of any MVP payments to dealers made by the MVP in the quarter in respect of MVP production;

                (c)    the amount of any payments made by the MVP directly to end consumers in the quarter in respect of MVP production, and not deducted from the sales invoice price;

               (d)    the amount of any ex-factory transport, freight, delivery or insurance charges included in the sales invoice price;

                (e)    the amount of any indirect taxes incurred by the MVP in respect of MVP production in the quarter, and not recoverable by the MVP.

         (2)   For the purpose of calculating, for the quarter, total revenue from sales from MVP production, the sale price of a vehicle, engine or engine component is taken to be:

                (a)    if an invoice has been issued for the sale in the quarter — the invoice price; or

               (b)    if a sale is taken to have occurred but no invoice has been issued — the average invoice price, in the quarter, for a vehicle, engine or engine component of that kind;

                excluding the amount of any indirect tax in relation to the sale that would otherwise be included in the calculation.

         (3)   For subregulation (1), all amounts are to be expressed in Australian dollars.

         (4)   In this regulation:

dealer means a dealer in motor vehicles.

MVP payment to a dealer, in relation to a sale from MVP production to a dealer, means a payment (whether by way of a hold-back payment, discount, bonus or otherwise) by the MVP to a dealer that is not deducted from the invoice price and results in a reduction of the price paid by the dealer, but does not include a warranty payment.

Note   Section 9 of the Act provides that whenever it is necessary to determine the production value of any motor vehicles, engines or engine components sold by a participant to another person, that production value is to be determined on the basis that the participant and the other person are at arm’s length.

11            Production value for an ACP, AMTP or ASP (Act s 6)

         (1)   For paragraph (b) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive component produced by an ACP in a period is the total revenue from sales of the automotive component in the period.

         (2)   For paragraph (c) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive machine tool, or automotive machine tooling, produced by an AMTP in a period is the total revenue from sales of the tool or tooling in the period.

         (3)   For paragraph (d) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive service provided by an ASP in a period is the total revenue from provision of the service in the period.

         (4)   For this regulation, in working out the total revenue from sales, or from the provision of services, the amount of any indirect tax in relation to the sales, or the provision of services, that would otherwise be included in the revenue is to be excluded.

12            Where sale of goods or services is taken to occur (Act s 6)

         (1)   For paragraph 6 (2) (a) of the Act, a sale of goods or services is taken to have occurred, for the purposes of the Act, in the circumstances mentioned in subregulation (2), (3), (4) or (5).

         (2)   A sale of goods or services is taken to have occurred if:

                (a)    in the case of goods — title to the goods passes from the seller to the buyer for the first time, and the seller:

                          (i)    has received cash or other consideration for the goods; or

                         (ii)    has an enforceable claim against the buyer in respect of the goods; or

               (b)    in the case of services — the services have been provided by the seller to the buyer and the seller:

                          (i)    has received cash or other consideration for the services; or

                         (ii)    has an enforceable claim against the buyer in respect of the services.

Example for subparagraph (2) (a) (ii)

An enforceable claim may arise from an agreement by the buyer to pay at a later date for the goods provided by the seller, or to provide other goods or services (for example, automotive components or advertising) in exchange for those goods.

         (3)   A sale of goods or services is taken to have occurred if the goods or services are provided:

                (a)    as a form of payment to creditors (for example, for sponsorship or advertising); or

               (b)    as a gift to a non-profit scientific institution, or a charitable or public educational institution.

         (4)   A sale of a motor vehicle or engine owned by an MVP is taken to have occurred if the motor vehicle or engine is transferred by the MVP to an associate of the MVP to be sold or leased.

         (5)   A sale of a motor vehicle owned by an MVP is taken to have occurred if:

                (a)    the motor vehicle is retained for use by employees of the MVP or at a site owned or controlled by the MVP; and

               (b)    is included in the MVP’s register of assets or inventory account.

13            Where sale of goods or services is taken not to occur (Act s 6)

         (1)   For paragraph 6 (2) (b) of the Act, and despite regulation 12, a sale of goods or services is taken not to have occurred, for the purposes of the Act, in the circumstances mentioned in subregulation (2), (3), (4) or (5).

         (2)   A sale of goods is taken not to have occurred if:

                (a)    the goods are lent by a person (the lender) to another person with the intention that they be returned to the lender; and

               (b)    the lender retains title to the goods.

         (3)   A sale of goods or services is taken not to have occurred if a corresponding credit for the goods or services is subsequently issued.

         (4)   A sale of goods or services is taken not to have occurred if the goods or services have previously been treated as sold for the purposes of the Act.

         (5)   A sale of goods or services is taken not to have occurred if the transaction relating to the goods or services is between 2 or more companies in a group registered under section 21 of the Act as a single entity.

14            Production value for an applicant for registration as an ACP, AMTP or ASP

         (1)   For section 17 of the Act, the production value of automotive components produced by an applicant for registration as an ACP is:

                (a)    if paragraph 17 (1) (a) or (2) (a) of the Act applies to the applicant — the total revenue from sales of the automotive components in the 12 months preceding the application; or

               (b)    if paragraph 17 (1) (b) or (2) (b) of the Act applies to the applicant — the likely total revenue from sales of the automotive components in the 12 months following the application.

         (2)   For section 18 of the Act, the production value of automotive machine tools or automotive machine tooling produced by an applicant for registration as an AMTP is:

                (a)    if paragraph 18 (1) (a) of the Act applies to the applicant — the total revenue from sales of the tools or tooling in the 12 months preceding the application; or

               (b)    if paragraph 18 (1) (b) of the Act applies to the applicant — the likely total revenue from sales of the tools or tooling in the 12 months following the application.

         (3)   For section 19 of the Act, the production value of automotive services produced by an applicant for registration as an ASP is:

                (a)    if paragraph 19 (1) (a) of the Act applies to the applicant — the total revenue from provision of the services in the 12 months preceding the application; or

               (b)    if paragraph 19 (1) (b) of the Act applies to the applicant — the likely total revenue from provision of the services in the 12 months following the application.

         (4)   For this regulation, in working out the total revenue from sales, or from the provision of services, the amount of any indirect tax in relation to the sales or the provision of services that would otherwise be included in the revenue is to be excluded.

15            Group registration — dealing with an application for permission

         (1)   For subsection 21 (4) of the Act, the Secretary must deal with an application by a group of related bodies corporate for permission to seek registration as a participant in the way set out in this regulation.

         (2)   The Secretary:

                (a)    may consider the application at the same time as considering an application by the group for registration, under section 26 of the Act; and

               (b)    must determine whether to grant permission before the end of the consideration period referred to in subsection 26 (4) of the Act.

         (3)   The Secretary must grant a permission if the Secretary is satisfied that:

                (a)    the group has provided the information and documents required by the approved form; and

               (b)    the group is made up of related bodies corporate (within the meaning of sections 9 and 50 of the Corporations Law); and

                (c)    no company in the group is registered as a participant, or is an applicant for registration as a participant, other than as a member of the group.

         (4)   If the Secretary is not satisfied about a matter set out in paragraphs (3) (a) to (c), the Secretary must refuse permission.

Note   A decision by the Secretary to grant or refuse permission must be in writing and, in the case of a refusal, be accompanied by a statement of reasons for the refusal — see subsection 21 (5) of the Act.

16            Manner of making a quarterly return

                For subsection 35 (2) of the Act, a participant must make a quarterly return by any one of the following means:

                (a)    if the approved form for the quarterly return specifies a place where returns may be made — by leaving the return at that place;

               (b)    if the approved form specifies a postal address to which a return may be posted — by sending the return by prepaid post to that address;

                (c)    if the approved form specifies a facsimile number to which an electronic facsimile of the return can be sent — by sending an electronic facsimile of the return to that number;

               (d)    if the Department establishes or modifies an information system to receive an electronic communication of the return — by sending the return by electronic communication in a manner indicated in the approved form or otherwise approved by the Secretary.

17            Lodging notification of transfer of duty credit

                For subsection 75 (2) of the Act, the parties to a transfer of duty credit may lodge a notification of the transfer with the Secretary by any of the following means:

                (a)    if the approved form for the notification specifies a place where notifications may be lodged — by the transferor leaving the notification at that place;

               (b)    if the approved form specifies a postal address to which a notification may be posted — by the transferor sending the notification by prepaid post to that address;

                (c)    if the approved form specifies a facsimile number to which an electronic facsimile of the notification can be sent — by the transferor sending an electronic facsimile of the notification to that number;

               (d)    if the Department establishes or modifies an information system to receive an electronic communication of the notification — by the transferor sending the notification by electronic communication in a manner indicated in the approved form or otherwise approved by the Secretary.

18            Form of identity cards

                For subsection 80 (1) of the Act, an identity card for an authorised officer must contain:

                (a)    the full name of the authorised officer; and

               (b)    a recent photograph of the authorised officer; and

                (c)    a design or designs that do 1 or more of the following:

                          (i)    identify the Department;

                         (ii)    show that the card has been issued by the Secretary under Commonwealth authority.

Note

1.       Notified in the Commonwealth of Australia Gazette on 1 September 2000.