Export Incentive Grants Act 1971 (Cth)
EXPORT INCENTIVE GRANTS ACT 1971 [Note: This Act is "repealed" by Act No. 48 of 1986]
(#DATE 29:02:1980)
(#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: ----------------------------------------------------------------------------
Application, saving or
Number Date Date of transitional Act and year of Assent commencement provisions
----------------------------------------------------------------------------
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
----------------------------------------------------------------------------
(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 (Repealed)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 titleSECT
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.
CommencementSECT
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.
InterpretationSub-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. 4SECT
(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. 4SECT
(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. 4SECT
(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 exportsInserted 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 ActSECT
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 TaxationSECT
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 CommissionerSECT
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.
SecrecySECT
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. 3SECT
(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. 3SECT
(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 componentsSECT
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 salesSECT
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. 6SECT
(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. 6SECT
(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. 6SECT
(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. 6SECT
(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. 6SECT
(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 entitlementsSECT
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. 7SECT
(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.
GrantsSECT
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 grantsSECT
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.
ClaimsSECT
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.
DeterminationsSECT
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. 8SECT
(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 determinationsSECT
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. 9SECT
(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;
(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.
ObjectionsSECT
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 courtsSECT
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. 30SECT
(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. 30SECT
(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. 30SECT
(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. 30SECT
(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. 30SECT
(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. 30SECT
(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. 30SECT
(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 BoardSECT
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 CourtInserted 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 evidenceSECT
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.
OffencesSECT
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 CommissionerSECT
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.
RegulationsSub-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.
-----------
EXPORT INCENTIVE GRANTS ACT 1971 - SCHEDULE SCH
THE SCHEDULE
Section 27
Table for Ascertaining the Prescribed Ratio for the Purposes of Section 27
--------------------------------------------------------------------------------
Column 1 Column 2 Column 3
--------------------------------------------------------------------------------
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
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
0
0
0