Federal Register of Legislation - Australian Government

Primary content

Determinations/Other as made
This Determination revokes the ACIS Administration (Commonwealth Financial Assistance) Determination 2009 and prevents ACIS participants from double-dipping by receiving assistance from both ACIS and another Commonwealth program for the same activity.
Administered by: Industry
Registered 20 Feb 2009
Tabling HistoryDate
Tabled HR26-Feb-2009
Tabled Senate10-Mar-2009
Date of repeal 19 Mar 2014
Repealed by Spent and Redundant Instruments Repeal Regulation 2014

I, KIM CARR, Minister for Innovation, Industry, Science and Research, make this Determination under subsections 11 (3) and (4) of the ACIS Administration Act 1999.

Dated 13 February 2009

KIM CARR


Contents

Part 1                    Introductory

                        1     Name of Determination                                                                         2

                        2     Commencement                                                                                  2

                        3     Revocation                                                                                          2

                        4     Definitions                                                                                           3

Part 2                    Forms of Commonwealth assistance that are financial assistance for section 11 of the Act

                        5     Grants under the Commercial Ready Program                                        4

                        6     Grants under the R&D Start Program                                                    4

                        7     Grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999          5

                        8     Duty exemptions under the EPBS                                                         6

                        9     Grants under the Climate Ready Program                                              7

                       10     Grants under the Re-tooling for Climate Change Program                        8

                       11     Grants under the GCIF                                                                         9

Part 3                    Forms of Commonwealth assistance that are not financial assistance for section 11 of the Act

                       12     Forms of Commonwealth assistance that are not financial assistance for section 11 of the Act  11

 

 


Part 1                 Introductory

  

1              Name of Determination

                This Determination is the ACIS Administration (Commonwealth Financial Assistance) Determination 2009 (No. 2).

2              Commencement

                This Determination commences on the day after it is registered.

3              Revocation

                The ACIS Administration (Commonwealth Financial Assistance) Determination 2009 is revoked.

4              Definitions

                In this Determination:

Act means the ACIS Administration Act 1999.

Climate Ready Program means the Commonwealth Government program known as the “Climate Ready Program” administered by the Department.

Commercial Ready Program means the Commonwealth Government program known as the “Commercial Ready Program” administered by the Department.

Customs means the Australian Customs Service.

EPBS means the Commonwealth Government program known as the “Enhanced Project By-Law Scheme” administered by the Department.

GCIF means the Commonwealth Government program known as the “Green Car Innovation Fund” administered by the Department.

R&D Start Program means the Commonwealth Government program known as the “R&D Start Program” administered by the Department.

Re-tooling for Climate Change Program means the Commonwealth Government program known as the “Re-tooling for Climate Change Program” administered by the Department.

Note   A number of terms used in this Determination are defined in subsection 6 (1) of the Act, including MVP production, production value, relevant quarter, type A investment and terms used to define other investment types.


 

Part 2                 Forms of Commonwealth assistance that are financial assistance for section 11 of the Act

  

5              Grants under the Commercial Ready Program

         (1)   For paragraph 11 (3) (b) of the Act, grants under the Commercial Ready Program are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Commercial Ready Program received by a participant in relation to investment in approved research and development (being type C investment, type E investment, type G investment or type I investment) is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned.

is the total amount of the grants received in all relevant quarters preceding that quarter.

RQ is the total number of relevant quarters in relation to that quarter.

6              Grants under the R&D Start Program

         (1)   For paragraph 11 (3) (b) of the Act, grants under the R&D Start Program are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the R&D Start Program received by a participant for investment in approved research and development (being type C investment, type E investment, type G investment or type I investment) is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned.

is the total amount of the grants received in all relevant quarters preceding that quarter.

RQ is the total number of relevant quarters in relation to that quarter.

7              Grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999

         (1)   For paragraph 11 (3) (b) of the Act, grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999 are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999 received by a participant in relation to type A investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type A investment.

is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type A investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (3)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999 received by a participant in relation to type B investment, type D investment, type F investment or type H investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type B investment, type D investment, type F investment or type H investment.

is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type B investment, type D investment, type F investment or type H investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (4)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Textile, Clothing and Footwear Strategic Investment Program Act 1999 received by a participant in relation to type C investment, type E investment, type G investment or type I investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type C investment, type E investment, type G investment or type I investment.

is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type C investment, type E investment, type G investment or type I investment.

RQ is the total number of relevant quarters in relation to that quarter.

8              Duty exemptions under the EPBS

         (1)   For paragraph 11 (3) (b) of the Act, duty exemptions granted under the EPBS for imported goods are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act:

                (a)    if approval for the duty exemption is granted to a participant before the goods have been imported; or

               (b)    if:

                          (i)    a duty is paid by a participant and subsequently refunded by Customs; and

                         (ii)    the amount of duty paid by the participant is claimed under ACIS as part of type A investment, type B investment, type D investment, type F investment or type H investment;

the amount of assistance by way of duty exemptions received by the participant is worked out by treating the amount as zero.

Note   If approval for a duty exemption is granted before the goods are imported, duty is not paid on the import. Since the participant has received no practical assistance under the assistance scheme, there is no amount of duty exemption that can be treated as assistance.

If an amount of duty that is paid is subsequently refunded, and the participant has not claimed the duty under ACIS as part of an investment, there is also no duty paid in practice. Since the participant has received no practical assistance under the assistance scheme, there is no amount of duty exemption that can be treated as assistance.

         (3)   For subsection 11 (4) of the Act, if:

                (a)    approval for the duty exemption is granted to a participant after the goods have been imported; and

               (b)    a duty is paid by the participant and subsequently refunded by Customs; and

                (c)    the amount of duty paid is claimed under ACIS as part of type A investment;

the amount of assistance, by way of import duties refunded by Customs, received by the participant in relation to type A investment is worked out using the formula:

where:

is the total amount of import duties refunded by Customs in the quarter concerned in relation to type A investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (4)   For subsection 11 (4) of the Act, if:

                (a)    approval for the duty exemption is granted to a participant after the goods have been imported; and

               (b)    a duty is paid by the participant and subsequently refunded by Customs; and

                (c)    the amount of duty paid is claimed under ACIS as part of type B investment, type D investment, type F investment or type H investment;

the amount of assistance, by way of import duties refunded by Customs, received by the participant in relation to type B investment, type D investment, type F investment or type H investment is worked out using the formula:

where:

is the total amount of import duties refunded by Customs in the quarter concerned in relation to type B investment, type D investment, type F investment or type H investment.

RQ is the total number of relevant quarters in relation to that quarter.

9              Grants under the Climate Ready Program

         (1)   For paragraph 11 (3) (b) of the Act, grants under the Climate Ready Program are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Climate Ready Program received by a participant in relation to investment in approved research and development (being type C investment, type E investment, type G investment or type I investment) is worked out using the formula:

where:

M is the total amount of the grants received in the quarter concerned.

N is the total amount of the grants received in all relevant quarters preceding that quarter.

RQ is the total number of relevant quarters in relation to that quarter.

10            Grants under the Re-tooling for Climate Change Program

         (1)   For paragraph 11 (3) (b) of the Act, grants under the Re-tooling for Climate Change Program are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Re-tooling for Climate Change Program received by a participant in relation to type A investment is worked out using the formula:

where:

O is the total amount of the grants received in the quarter concerned in relation to type A investment.

P is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type A investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (3)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Re-tooling for Climate Change Program received by a participant in relation to type B investment, type D investment, type F investment or type H investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type B investment, type D investment, type F investment or type H investment.

is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type B investment, type D investment, type F investment or type H investment.

RQ  is the total number of relevant quarters in relation to that quarter.

         (4)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the Re-tooling for Climate Change Program received by a participant in relation to type C investment, type E investment, type G investment or type I investment is worked out using the formula:

where:

S is the total amount of the grants received in the quarter concerned in relation to type C investment, type E investment, type G investment or type I investment.

T is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type C investment, type E investment, type G investment or type I investment.

RQ is the total number of relevant quarters in relation to that quarter.

11            Grants under the GCIF

         (1)   For paragraph 11 (3) (b) of the Act, grants under the GCIF are financial assistance for the purposes of section 11 of the Act.

         (2)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the GCIF received by a participant in relation to type A investment is worked out using the formula:

where:

U is the total amount of the grants received in the quarter concerned in relation to type A investment.

V is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type A investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (3)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the GCIF received by a participant in relation to type B investment, type D investment, type F investment or type H investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type B investment, type D investment, type F investment or type H investment.

X is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type B investment, type D investment, type F investment or type H investment.

RQ is the total number of relevant quarters in relation to that quarter.

         (4)   For subsection 11 (4) of the Act, the amount of assistance by way of grants under the GCIF received by a participant in relation to type C investment, type E investment, type G investment or type I investment is worked out using the formula:

where:

is the total amount of the grants received in the quarter concerned in relation to type C investment, type E investment, type G investment or type I investment.

Z is the total amount of the grants received in all relevant quarters preceding that quarter in relation to type C investment, type E investment, type G investment or type I investment.

RQ is the total number of relevant quarters in relation to that quarter.


 

Part 3                 Forms of Commonwealth assistance that are not financial assistance for section 11 of the Act

  

12            Forms of Commonwealth assistance that are not financial assistance for section 11 of the Act

                For paragraph 11 (3) (a) of the Act, the following forms of assistance provided by the Commonwealth are not financial assistance for the purposes of section 11 of the Act:

                (a)    the income tax concession, known as the R&D tax concession, in respect of research and development activities as set out in the following provisions:

                          (i)    sections 73B to 73Z of the Income Tax Assessment Act 1936;

                         (ii)    Subdivision 20-A of the Income Tax Assessment Act 1997;

                         (iii)    Part IIIA of the Industry Research and Development Act 1986;

               (b)    financial assistance under the Commonwealth Government program known as Commercialising Emerging Technologies (or “COMET”);

                (c)    financial assistance under the Commonwealth Government program known as the Cooperative Research Centres Program;

               (d)    financial assistance under the Strategic Investment Coordination process;

                (e)    financial assistance under the Structural Adjustment Fund for South Australia;

                (f)    financial assistance under the Automotive Industry Structural Adjustment Program;

                (g)    financial assistance under the Geelong Investment and Innovation Fund;

                (h)    financial assistance under the Innovation and Investment Fund for South Australia;

                 (i)    financial assistance under the North East Tasmania Innovation and Investment Fund;

                (j)    financial assistance under the South Australia Innovation and Investment Fund.


Note

1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.