Nitrogenous Fertilizers Subsidy Act 1966 (Cth)
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 [Note: This Act is "repealed" by Act No. 42 of 1990]
(#DATE 30:06:1984)
(#DATE 30:06:1984)
- Reprinted as at 30 June 1984 *1* The Nitrogenous Fertilizers Subsidy Act 1966 as shown in this reprint comprises Act No. 78, 1966 amended as indicated in the Tables below.
Table of Acts
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Application,
saving
Number Date Date of or
transitional
Act and year of Assent commencement provisions
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Nitrogenous
Fertilizers
Subsidy Act 1966 78, 1966 29 Oct
1966 17 Aug 1966
Nitrogenous
Fertilizers
Subsidy Act 1969 79, 1969 26 Sept
1969 14 Aug 1969 -
Nitrogenous
Fertilizers
Subsidy Act 1972 107, 1972 31 Oct
1972 Ss. 4, 5 and 6:
16 Aug 1972
S. 7: 1 July 1973
Remainder: Royal
Assent -
Statute Law
Revision Act 1973 216, 1973 19 Dec
1973 31 Dec 1973 Ss. 9 (1)
and 10
Nitrogenous
Fertilizers
Subsidy Act 1974 78, 1974 8 Oct
1974 8 Oct 1974 -
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1976 20, 1976 12 Apr
1976 12 Apr 1976 S. 2
Nitrogenous
Fertilizers
Subsidy Amendment
Act (No. 2) 1976 152, 1976 9 Dec
1976 S. 4: 1 Jan 1977
Remainder:
Royal Assent S. 5 (am.
by 114,
1977, s. 7)
as
amended
by
114, 1977 3 Nov
1977 3 Nov 1977 -
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1977 114, 1977 3 Nov
1977 3 Nov 1977 -
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1978 112, 1978 22 Sept
1978 S. 4: 1 Jan 1979
Remainder: Royal
Assent S. 5
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1979 109, 1979 25 Oct
1979 S. 4: 1 Jan 1980
Remainder: Royal
Assent S. 5
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1980 137, 1980 19 Sept
1980 19 Sept 1980 -
Nitrogenous
Fertilizers
Subsidy Amendment
Act 1981 174, 1981 2 Dec
1981 2 Dec 1981 -
Statute Law
(Miscellaneous
Amendments) Act
(No. 1) 1982 26, 1982 7 May
1982 Part X (s. 72):
4 June 1982 (a) -
Fertilizers
(Subsidy)
Amendment Act 1982 69, 1982 31 Aug
1982 1 July 1982 -
Statute Law
(Miscellaneous
Provisions) Act
(No. 2) 1983 91, 1983 22 Nov
1983 S. 3: (b) -
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(a) The Nitrogenous Fertilizers Subsidy Act 1966 was amended by Part X (section 72) only of the Statute Law (Miscellaneous Amendments) Act (No. 1) 1982, sub-section 2 (12) of which provides that Part X shall come into operation on the twenty-eighth day after Royal Assent.
(b) The Nitrogenous Fertilizers Subsidy Act 1966 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1983, sub-section 2 (1) of which provides as follows:
"(1) Subject to this section, this Act shall come into operation on the twenty-eighth day after the day on which it receives the Royal Assent."
Table of Amendments
ad. = added or inserted am. = amended rep. =
repealed rs. = repealed and substituted
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Provision affected How affected
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S. 2 . . . . . . . . am. No. 20, 1976
S. 3 . . . . . . . . am. No. 79, 1969; No. 107, 1972; No. 216, 1973;
No. 78, 1974; Nos. 20 and 152, 1976; No. 114,
1977; No. 112, 1978; No. 109, 1979; No. 137, 1980;
No. 174, 1981; No. 69, 1982
S. 5 . . . . . . . . am. No. 79, 1969; No. 107, 1972; No. 20, 1976
S. 6 . . . . . . . . rs. No. 79, 1969
am. No. 107, 1972
rs. No. 20, 1976; No. 91, 1983
S. 8 . . . . . . . . am. No. 79, 1969; No. 107, 1972; No. 20, 1976
S. 10 . . . . . . . . am. No. 107, 1972; Nos. 20 and 152, 1976; No. 112,
1978; No. 109, 1979
S. 11 . . . . . . . . am. No. 79, 1969; No. 20, 1976
S. 12 . . . . . . . . rep. No. 79, 1969
S. 14 . . . . . . . . am. No. 20, 1976
rs. No. 114, 1977
S. 16 . . . . . . . . am. No. 20, 1976
Ss. 19, 20 . . . . . am. No. 20, 1976
S. 22 . . . . . . . . am. No. 114, 1977
S. 23 . . . . . . . . am. No. 20, 1976
S. 23A . . . . . . . ad. No. 114, 1977
S. 24 . . . . . . . . am. No. 26, 1982
S. 27 . . . . . . . . am. No. 20, 1976
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NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Interpretation
4. Stock food supplement
5. Subsidy in respect of goods sold as fertilizer
6. Subsidy not payable in respect of certain imported goods
7. Avoidance of double subsidy
8. To whom subsidy payable
9. Subsidy may be paid to person authorized to receive it
10. Rate of subsidy
11. Benefit of subsidy to be passed on to purchasers
13. Good quality essential
14. Approval of payment of subsidy
15. Advances on account of subsidy
16. Registration of premises
17. Accounts, &c.
18. Appointment of authorized persons
19. Stocktaking and inspection of production and accounts, &c.
20. Power to require person to answer questions and produce documents
21. Power to examine on oath
22. Security for compliance with Act
23. Offences
23A. Applications for review of decisions
24. Return for Parliament
25. Delegation
26. Appropriation
27. Regulations
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - LONG TITLE SECT
An Act to provide for the Payment of Subsidy on the Production, or in respect of the Importation, of certain Nitrogenous Fertilizers
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 1
Short titleSECT
1. This Act may be cited as the Nitrogenous Fertilizers Subsidy Act 1966.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 2
CommencementSECT
2. This Act shall be deemed to have come into operation on 17 August 1966.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 3
InterpretationSECT
3. (1) In this Act, unless the contrary intention appears-
"authorized person" means a person appointed by the Minister under section 18;
"Collector" means Collector of Customs for a State or Territory;
"manufactured nitrogenous substance" means a manufactured substance that is a chemical compound composed in part of nitrogen, not being a substance manufactured in whole or in part by a biological process or manufactured in whole or in part from a substance that has come into existence by a biological process;
"natural sodium nitrate" means sodium nitrate that is not a manufactured nitrogenous substance;
"registered premises" means premises registered by the Minister under section 16;
"subsidized goods" means goods in respect of which subsidy has or may become payable;
"subsidy" means subsidy under this Act and includes an advance on account of subsidy under section 15;
"the Comptroller-General" means the Comptroller-General of Customs.
(2) The period to which this Act applies is the period commencing on 17 August 1966 and ending on 30 June 1985.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 4
Stock food supplementSECT
4. For the purposes of this Act, use as a supplement to stock food shall be regarded as use as a fertilizer.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 5
Subsidy in respect of goods sold as fertilizerSECT
5. (1) Subject to this Act, a subsidy is payable on the production (whether before or after the commencement of the period to which this Act applies) of goods-
(a) consisting of a manufactured nitrogenous substance;
(b) produced at registered premises; and
(c) during the period to which this Act applies, sold by the producer for use in Australia as a fertilizer.
(2) Subject to this Act, where goods consisting of a manufactured nitrogenous substance, natural sodium nitrate, or a mixture that contains a manufactured nitrogenous substance or natural sodium nitrate, have been imported into Australia after the commencement of this sub-section and, during the period to which this Act applies, sold for use, or used by the importer, in Australia as a fertilizer, and-
(a) at the date of importation of those goods, like or directly competitive goods-
(i) were not produced in Australia; or
(ii) were not produced in Australia in quantities sufficient to satisfy the demand in Australia at that date for the last-mentioned goods; or
(b) the Minister is satisfied, having regard to all the circumstances-
(i) that no Australian producer was, at the date of the importation of the goods, prepared to sell like or directly competitive goods to the importer for sale for use, or for use by the importer, in Australia as a fertilizer; or
(ii) that the terms on which the importer obtained the goods were more favourable to the importer than the terms on which any Australian producer was, at the date of the importation of the goods, prepared to sell like or directly competitive goods to the importer for sale for use, or for use by the importer, in Australia as a fertilizer,
subsidy is payable in respect of the importation into Australia of the first-mentioned goods.(2A) Subject to this Act, where-
(a) a person has given notice in writing to the Minister stating that he proposes to import into Australia goods of a kind referred to in the last preceding sub-section and setting out the terms on which he would obtain the goods;
(b) the Minister is satisfied, having regard to all the circumstances-
(i) that, if the goods were imported as proposed, no Australian producer would, at the date of the importation of the goods, be prepared to sell like or directly competitive goods to the person for sale for use, or for use by the person, in Australia as a fertilizer; or
(ii) that the terms on which the person obtained the goods are more favourable to the person than the terms on which any Australian producer would, at the date of the importation of the goods, be prepared to sell like or directly competitive goods to the person for sale for use, or for use by the person, in Australia as a fertilizer; and
(c) the goods have been imported as proposed and, during the period to which this Act applies, sold for use, or used by the person, in Australia as a fertilizer,
subsidy is payable in respect of the importation into Australia of the goods.(2B) Where subsidy is payable under the last preceding sub-section in respect of the importation into Australia of goods, subsidy is not payable under sub-section (2) in respect of that importation.
(3) Where a person sells goods to another person for use by the other person in producing a mixture consisting of those goods and other goods, being a mixture for use as a fertilizer, the first-mentioned person shall, for the purposes of this section, be deemed to have sold the first-mentioned goods for use as a fertilizer.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 6
Subsidy not payable in respect of certain imported goodsSECT
6. (1) Subsidy is not payable under sub-section 5 (2) or (2A) in respect of the importation of goods referred to in paragraph 5 (2) (b), or in sub-section 5 (2A), as the case may be, if the Minister is satisfied-
(a) that the amount of the export price of those goods is less than the amount of the normal value of those goods; or
(b) that, by reason of any circumstances, including the granting of rebates, refunds or other allowances, those goods have been carried, whether within the country of export for the purpose of exporting the goods to Australia or from the country of export to Australia or both, freight free or with the amount of freight paid or payable in respect of the carriage of the goods being less than the normal freight in relation to the goods.
(2) For the purposes of this section, the export price of any goods referred to in sub-section (1) is-
(a) where-
(i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation); and
(ii) the importer and the exporter are not business associates,
the price paid or payable for the goods by the importer, other than any part of that price that represents a charge in respect of the transport of the goods after exportation or in respect of any other matter arising after exportation;
(b) where-
(i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation);
(ii) the importer and the exporter are business associates; and
(iii) the goods are subsequently sold by the importer, in the condition in which they were imported, to a person who is not a business associate of the importer,
the price at which the goods were so sold by the importer to that person less the prescribed deductions; or
(c) in any other case-the price that the Minister determines having regard to all the circumstances of the exportation.
(3) A reference in paragraph (2) (b) to prescribed deductions in relation to a sale of goods shall be read as a reference to-
(a) any duties of Customs or sales tax paid or payable on the goods;
(b) any costs, charges or expenses arising in relation to the goods after exportation; and
(c) the profit, if any, on the sale by the importer or, where the Minister so directs, an amount calculated in accordance with such rate as the Minister specifies in the direction as the rate that, for the purposes of paragraph (2) (b), is to be regarded as the rate of profit on the sale by the importer.
(4) For the purposes of this section, the normal freight in relation to any goods referred to in sub-section (1) is-
(a) the amount of freight that would have been payable in respect of the carriage of the goods within the country of export for the purpose of exporting the goods to Australia if the rate of freight applicable to that carriage were a rate determined by the Minister to be the appropriate rate in respect of that carriage having regard to the ruling rates of freight (if any), at the time of that carriage, in respect of the carriage of like goods, and to any other matter that the Minister considers relevant;
(b) the amount of freight that would have been payable in respect of the carriage of the goods from the country of export to Australia if the rate of freight applicable to that carriage were a rate determined by the Minister to be the appropriate rate in respect of that carriage having regard to the ruling rates of freight (if any), at the date of exportation of the goods, in respect of the carriage of like goods by sea or, if like goods are regularly carried by aircraft, by aircraft, and to any other matter that the Minister considers relevant; or
(c) the sum of the amount of freight referred to in paragraph (a) and the amount of freight referred to in paragraph (b),
as the case may be.(5) Subject to sub-sections (6) to (12) (inclusive), for the purposes of this section, the normal value of any goods referred to in sub-section (1) is the price paid for like goods sold in the ordinary course of trade for home consumption in the country of export in sales that are arm's length transactions by the exporter or, if like goods are not so sold by the exporter, by other sellers of like goods.
(6) Subject to sub-sections (7) to (12) (inclusive), where the Minister is satisfied that-
(a) by reason of the absence of sales that would be relevant for the purpose of determining a price under sub-section (5); or
(b) by reason that the situation in the relevant market is such that sales in that market that would otherwise be relevant for the purpose of determining a price under sub-section (5) are not suitable for use in determining such a price,
the normal value of any goods referred to in sub-section (1) cannot be ascertained under sub-section (5), the normal value of the goods, for the purposes of this section, is-
(c) except where paragraph (d) applies, the sum of-
(i) such amount as the Minister determines to be the cost of production or manufacture of the goods in the country of export; and
(ii) on the assumption that the goods, instead of being exported, were sold for home consumption in the ordinary course of trade in the country of export-
(A) such amounts as the Minister determines would be the delivery charges and other costs necessarily incurred in that sale; and
(B) an amount calculated in accordance with such rate as the Minister determines would be the rate of profit on that sale; or
(d) where the Minister so directs, the highest price paid for like goods sold in the ordinary course of trade in the country of export for export to a third country.
(7) Subject to sub-sections (8) and (9), where the Minister is satisfied that it is inappropriate to ascertain the normal value of any goods in accordance with the preceding sub-sections by reason that the Government of the country of export-
(a) has a monopoly, or a substantial monopoly, of the trade of the country; or
(b) determines or substantially influences the domestic price of goods in that country,
the normal value of the goods, for the purposes of this section, shall be a value ascertained in accordance with whichever of the following paragraphs the Minister determines, having regard to what is appropriate and reasonable in the circumstances of the case:
(c) a value equal to the price of like goods produced or manufactured in a country determined by the Minister and sold for home consumption in the ordinary course of trade in that country, being sales that are arm's length transactions;
(d) a value equal to the price of like goods produced or manufactured in a country determined by the Minister and sold for export from that country to another country in the ordinary course of trade, being sales that are arm's length transactions;
(e) a value equal to the sum of the following amounts ascertained in respect of like goods produced or manufactured in a country determined by the Minister and sold for home consumption in the ordinary course of trade in that country:
(i) such amount as the Minister determines to be the cost of production or manufacture of the like goods in that country;
(ii) such amounts as the Minister determines are the delivery charges and other costs necessarily incurred in selling the like goods;
(iii) an amount calculated in accordance with such rate as the Minister determines is to be regarded as the rate of profit on the sale of the like goods;
(f) a value equal to the price payable for like goods produced or manufactured in Australia and sold for home consumption in the ordinary course of trade in Australia, being sales that are arm's length transactions.
(8) Where the Minister is satisfied that sufficient information has not been furnished or is not available to enable the normal value of any goods to be ascertained under sub-section (5), (6) or (7), the normal value of the goods, for the purposes of this section, shall be such amount as is determined by the Minister having regard to all relevant information.(9) Where the normal value of goods referred to in sub-section (1) is the price paid for like goods and that price and the export price of the goods exported-
(a) relate to sales occurring at different times;
(b) are not in respect of identical goods; or
(c) are modified in different ways by taxes or the terms or circumstances of the sales to which they relate,
that price paid for like goods is to be taken to be that price paid adjusted in accordance with directions by the Minister so that those differences would not affect its comparison with that export price.(10) For the purposes of this section, where, during the exportation of goods to Australia, the goods pass in transit from a country through another country, that other country shall be disregarded in ascertaining the country of export of the goods.
(11) Where-
(a) the actual country of export of goods exported to Australia is not the country of origin of the goods; and
(b) the Minister is of the opinion that the normal value of the goods should be ascertained for the purposes of this section as if the country of origin were the country of export,
he shall direct that the normal value of the goods shall be so ascertained.(12) For the purposes of sub-section (11), the country of origin of goods is-
(a) in the case of unmanufactured raw products-the country of which they are the products; or
(b) in any other case-the country in which the last significant process in the manufacture or production of the goods was performed.
(13) For the purposes of this section, a purchase or sale of goods shall not be treated as an arm's length transaction if-
(a) there is any consideration payable for or in respect of the goods other than their price;
(b) the price is influenced by a commercial or other relationship between the buyer, or a business associate of the buyer, and the seller, or a business associate of the seller; or
(c) the buyer, or a business associate of the buyer, will, directly or indirectly, be reimbursed, be compensated or otherwise receive a benefit for, or in respect of, the whole or any part of the price.
(14) For the purposes of this section, two persons who are not business associates within the ordinary meaning of that term shall, nevertheless, be deemed to be business associates if, directly or indirectly-
(a) one has an interest in the business or property of the other;
(b) both have an interest in the same business or property; or
(c) another person has an interest in the business or property of each of them.
(15) For the purposes of calculations under this section, any amount not expressed in Australian currency shall be converted to the equivalent amount in Australian currency, ascertained in accordance with a fair rate of exchange in effect at the appropriate time.
(16) Every determination or direction made by the Minister under this section shall be made in writing.
(17) In this section, "importer", in relation to goods referred to in sub-section (1), means the beneficial owner of the goods at the time of their arrival within the limits of the port or airport in Australia at which they are landed.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 7
Avoidance of double subsidySECT
7. Where subsidy becomes payable in respect of any goods under this Act, subsidy is not payable under this Act in respect of goods made in whole or in part from those goods.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 8
To whom subsidy payableSECT
8. Subject to the next succeeding section, subsidy in respect of goods is payable-
(a) where the subsidy is payable under sub-section (1) of section 5-to the producer of the goods; or
(b) where the subsidy is payable under sub-section (2) or sub-section (2A) of section 5-to the importer of the goods.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 9
Subsidy may be paid to person authorized to receive itSECT
9. Subsidy payable to a person under the last preceding section may, subject to such conditions and restrictions, if any, as are prescribed, be paid to another person authorized by the first-mentioned person to receive the subsidy.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 10
Rate of subsidySECT
10. Subsidy in respect of goods is payable at the rate of $20.00 for each tonne-
(a) where the subsidy is payable on the production, or in respect of the importation into Australia, of goods consisting of a manufactured nitrogenous substance or of natural sodium nitrate-of the nitrogen content of the manufactured nitrogenous substance or the natural sodium nitrate, as the case may be, of which the goods consist; or
(b) where the subsidy is payable in respect of the importation into Australia of goods consisting of a mixture that contains a manufactured nitrogenous substance or natural sodium nitrate-of the nitrogen content of any manufactured nitrogenous substance or any natural sodium nitrate contained in the mixture and, where natural sodium nitrate is contained in the mixture, the nitrogen content of any potassium nitrate so contained.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 11
Benefit of subsidy to be passed on to purchasersSECT
11. (1) Where the Minister is not satisfied that the prices being charged by a producer or importer of subsidized goods to purchasers in respect of the sale of the goods are such as to pass on to the purchasers the full benefit of subsidy payable to the producer or importer in respect of the goods under section 5, the Minister may direct that subsidy payable under that section shall not be paid to the producer or importer.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 13
Good quality essentialSECT
13. Subsidy is not payable in respect of any goods unless the Comptroller-General is satisfied that they are of good and merchantable quality.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 14
Approval of payment of subsidySECT
14. (1) Where an application for subsidy in respect of subsidized goods is made in accordance with the regulations, the Minister shall-
(a) if he is satisfied that subsidy is payable in respect of those goods-approve the payment of the subsidy; or
(b) if he is not so satisfied-refuse to approve payment of the subsidy.
(2) In sub-section (1), "subsidy" does not include an advance on account of subsidy under section 15.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 15
Advances on account of subsidySECT
15. (1) An advance on account of subsidy may be made to a producer or importer on such terms and conditions (including conditions with respect to the passing on to purchasers of subsidized goods from the producer or importer of the full benefit of the amount of the advance) as are approved by the Minister. (2) If a person receives by way of advances in respect of subsidy on any goods an amount greater than the amount of subsidy payable in respect of those goods, he is liable to repay to the Commonwealth the amount of the excess, and the Commonwealth may recover the amount of the excess as a debt due to the Commonwealth by action in a court of competent jurisdiction.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 16
Registration of premisesSECT
16. (1) The regulations may prescribe conditions to be complied with, for the purposes of this Act, in connexion with the production of subsidized goods at registered premises. (2) Where a person carries on, or proposes to carry on, the production of subsidized goods at any premises, he may apply to the Minister for the registration of those premises for the purposes of this Act.
(3) If any conditions have been prescribed under sub-section (1), the Minister shall not register the premises unless he is satisfied that those conditions have been, or will be, complied with.
(4) The Minister may require an applicant under this section to furnish such information in connexion with the application as the Minister considers necessary for the purposes of this Act and may refuse to register the premises until the information is furnished to his satisfaction.
(5) Subject to the last two preceding sub-sections, if, in the opinion of the Minister, subsidized goods are, or are proposed to be, produced at the premises in respect of which the application is made, he shall register those premises for the purposes of this Act.
(6) If the Minister so determines, the registration shall be deemed to have taken effect from a date specified by the Minister, which may be a date before the commencement of this Act.
(7) Where the Minister is satisfied-
(a) that subsidized goods are not being produced at registered premises;
(b) that subsidized goods are not being so produced by the person who applied for registration of the premises; or
(c) if any conditions have been prescribed under sub-section (1), that subsidized goods are not being so produced in accordance with those conditions,
he may, by notice in writing served personally or by post on the occupier or, if the occupier is not the person who applied for the registration of the premises, on that person, cancel the registration of the premises.(8) For the purposes of the application of section 29 of the Acts Interpretation Act 1901-1964 to the service of a notice under the last preceding sub-section, a notice posted as a letter addressed to the occupier, or to the person who applied for the registration of the premises, at the registered premises shall be deemed to be properly addressed.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 17
Accounts, &c.SECT
17. (1) A producer or importer or subsidized goods is not entitled to subsidy unless he keeps, to the satisfaction of the Minister, accounts, books and documents showing, from time to time, such information as the Minister requires with respect to-
(a) in the case of a producer-the production and sale by the producer of subsidized goods; and
(b) in the case of an importer-the importation and sale by the importer of subsidized goods.
(2) A producer or importer of subsidized goods is not entitled to subsidy unless he furnishes to the Comptroller-General, in respect of each financial year in which subsidy is payable-
(a) such information and accounts as the Minister requires in relation to-
(i) in the case of a producer-the production and sale by the producer of subsidized goods; and
(ii) in the case of an importer-the importation and sale by the importer of subsidized goods; and
(b) if so directed by the Minister-a certificate signed by the producer or importer, as the case may be, that the information and accounts so furnished are true and correct in every particular and a certificate, signed by an auditor, that the information and accounts are true and correct to the best of the auditor's knowledge and belief.
(3) For the purposes of the last preceding sub-section, "financial year", in relation to a producer or importer, means a year that is a year of income for the purposes of the law relating to income tax in its application to him.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 18
Appointment of authorized personsSECT
18. The Minister may, by writing under his hand, appoint persons to be authorized persons for the purposes of this Act.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 19
Stocktaking and inspection of production and accounts, &c.SECT
19. (1) For the purposes of this Act, an authorized person may, at all reasonable times, enter-
(a) registered premises; or
(b) any premises where there are stored or kept subsidized goods in respect of which subsidy has been claimed, or, in the opinion of the authorized person, is likely to be claimed,
and may-
(c) inspect or take stock of any subsidized goods;
(d) inspect the processes of production of any subsidized goods;
(e) take samples of any subsidized goods; and
(f) inspect the accounts, books and documents relating to the production, importation or sale of subsidized goods.
(2) The occupier or person in charge of any registered premises or of premises referred to in paragraph (b) of the last preceding sub-section shall provide the authorized person with all reasonable facilities and assistance for the effective exercise of his powers under this section.Penalty: $100.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 20
Power to require person to answer questions and produce documentsSECT
20. (1) The Comptroller-General, a Collector or an authorized person may, by notice in writing, require a person whom he believes to be capable of giving information relevant to the operation of this Act in relation to the production, importation, storage, sale or use of subsidized goods to attend before him at the time and place specified in the notice and there to answer questions and to produce to him such accounts, books and documents in relation to the production, importation, storage, sale or use of subsidized goods as are referred to in the notice. (2) The Comptroller-General, a Collector or an authorized person may make and retain copies of, or extracts from, any accounts, books or documents produced in pursuance of this section.
(3) A person is not excused from answering a question or producing any accounts, books or documents when required to do so under this section on the ground that the answer to the question or the production of the accounts, books or documents might tend to incriminate him or make him liable to a penalty, but his answer to any such question is not admissible in evidence against him in proceedings other than proceedings for an offence against paragraph (c) of sub-section (1), or paragraph (c) of sub-section (2), of section 23.
(4) Where a producer, importer or person employed by a producer or importer has failed to attend or to answer a question or to produce any account, book or document when required to do so under this section, subsidy is not payable to the producer or importer, unless the Minister otherwise directs, until the producer, importer or that person has attended, answered the question or produced the account, book or document, as the case may be.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 21
Power to examine on oathSECT
21. (1) The Comptroller-General, a Collector or an authorized person may administer an oath to a person required to attend before him in pursuance of the last preceding section and may examine that person on oath. (2) Where any such person conscientiously objects to take an oath, he may make an affirmation that he conscientiously objects to take an oath and that he will state the truth, the whole truth and nothing but the truth to all questions asked him.
(3) An affirmation so made is of the same force and effect and entails the same penalties as an oath.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 22
Security for compliance with ActSECT
22. The Minister may require a producer or importer of subsidized goods to give security, in an amount determined by the Minister, by bond, guarantee or cash deposit, or by all or any of those methods, for compliance by him with the provisions of this Act and the regulations or for the performance of an undertaking given by him for the purposes of this Act or the regulations, and the producer or importer, as the case may be, is not entitled to subsidy unless he gives security accordingly.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 23
OffencesSECT
23. (1) A person shall not refuse or fail-
(a) to attend before the Comptroller-General, a Collector or an authorized person;
(b) to be sworn or make an affirmation; or
(c) to answer a question or produce an account, book or document,
when so required in pursuance of this Act.
Penalty: $100.
(2) A person shall not-
(a) obtain payment of subsidy that is not payable;
(b) obtain payment of subsidy by means of a false or misleading statement; or
(c) present to an officer or other person doing duty in relation to this Act or the regulations an account, book or document, or make to such an officer or person a statement, that is false or misleading in a material particular.
Penalty: $1,000 or imprisonment for twelve months.(3) Where a person is convicted of an offence against the last preceding sub-section, the court may, in addition to imposing a penalty under that sub-section, order the person to refund to the Commonwealth the amount of any subsidy wrongfully obtained.
(4) Where a court has made an order under the last preceding sub-section, a certificate under the hand of the appropriate officer of the court specifying the amount ordered to be refunded and the person by whom the amount is payable may be filed in a court having civil jurisdiction to the extent of that amount and is thereupon enforceable in all respects as a final judgment of that court.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 23A
Applications for review of decisionsSECT
23A. Applications may be made to the Administrative Appeals Tribunal for review of-
(a) a decision of the Minister made for the purposes of sub-section 5 (2) or (2A);
(b) a determination, direction or specification by the Minister under section 6 or any other decision of the Minister made for the purposes of that section;
(c) a direction by the Minister under section 11;
(d) a decision of the Comptroller-General made for the purposes of section 13;
(e) an approval of the Minister given under sub-section 14 (1) or a refusal of the Minister to give an approval under that sub-section;
(f) a determination made by the Minister for the purposes of sub-section 16 (6) or a refusal of the Minister to make a determination for the purposes of that sub-section;
(g) a decision of the Minister made for the purposes of sub-section 16 (7); or
(h) a determination made by the Minister of an amount of security made for the purposes of section 22.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 24
Return for ParliamentSECT
24. (1) The Comptroller-General shall, as soon as practicable after the end of each financial year in which subsidy is paid furnish to the Minister a return setting out-
(a) the name and address of each person to whom subsidy was paid;
(b) the quantity of subsidized goods in respect of which subsidy was paid to each such person;
(c) the amount of subsidy paid to each such person; and
(d) such other particulars, if any, as are prescribed.
(2) The Minister shall cause a copy of the return to be tabled in each House of the Parliament within fifteen sitting days of that House after the return is received by him.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 25
DelegationSECT
25. (1) The Minister or the Comptroller-General may either generally or in relation to a matter or class of matters and either in relation to the whole of the Commonwealth or to a State or part of the Commonwealth, by writing under his hand, delegate all or any of his powers and functions under this Act (except this power of delegation). (2) A power or function so delegated may be exercised or performed by the delegate in accordance with the instrument of delegation.
(3) A delegation under this section is revocable at will and does not prevent the exercise of a power or the performance of a function by the Minister or the Comptroller-General, as the case may be.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 26
AppropriationSECT
26. Subsidy is payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
NITROGENOUS FERTILIZERS SUBSIDY ACT 1966 - SECT 27
RegulationsSECT
27. 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, and the time within which, applications for subsidy shall be made;
(b) the information to be furnished by applicants in connexion with applications for subsidy; and
(c) penalties not exceeding $100 for offences against the regulations.
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