| C2004C07143 | SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 [Note: This Act is "repealed" by Act No. 43 of 1996]
(#DATE 26:04:1994)
- Updated as at 26 April 1994 *1* The Subsidy (Cultivation Machines and Equipment) Act 1986 as shown in this reprint comprises Act No. 133, 1986 amended as indicated in the Tables below. Table of Acts Act Date Date of Application Number and of assent commencement saving or year transitional provisions Subsidy (Cultivation Machines and Equipment) Act 1986 133, 1986 9 Dec 1986 15 Apr 1986 Bounty and Subsidy Legislation Amendment Act 1987 54, 1987 5 June 1987 Part VI (ss. 20, 21): 15 Apr 1986 (a) S. 22: Royal Assent (a) - Customs Tariff (Miscellaneous Amendments) Act 1987 76, 1987 5 June 1987 1 Jan 1988 (see s. 2 and Gazette 1987, No. S351) - as amended by Statute Law (Miscellaneous Provisions) Act 1987 141, 1987 18 Dec 1987 S. 3: ( b ) - Bounty and Subsidy Legislation Amendment Act 1988 28, 1988 11 May 1988 Royal Assent S. 2 (2)-(7) Bounty and Subsidy Legislation Amendment Act (No. 2) 1988 145, 1988 26 Dec 1988 S. 4 (2): 1 Jan 1988 Remainder: Royal Assent S. 2 (2) and (3) Subsidy Legislation Amendment Act 1989 85, 1989 27 June 1989 Parts 2 and 3 (ss. 3-11): ( c ) Remainder: Royal Assent S. 6 (a) The Subsidy (Cultivation Machines and Equipment) Act 1986 was amended by Part VI (sections 20 and 21) and section 22 only of the Bounty and Subsidy Legislation Amendment Act 1987, subsections 2 (1) and (5) of which provide as follows: "(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent. "(5) Part VI shall be deemed to have come into operation on 15 April 1986." (b) The Customs Tariff (Miscellaneous Amendments) Act 1987 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987, subsection 2 (11) of which provides as follows: "(11) The amendments of the Customs Tariff (Miscellaneous Amendments) Act 1987 made by this Act shall come into operation on the commencement of the first-mentioned Act." The Customs Tariff (Miscellaneous Amendments) Act 1987 came into operation on 1 January 1988 (see Gazette 1987, No. S351). (c) "(2) Parts 2 and 3 shall be taken to have commenced at midnight immediately preceding 13 April 1989." Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected S. 4 am. No. 76, 1987 (as am. by No. 141, 1987); No. 85, 1989 S. 9 am. No. 54, 1987 S. 12 am. No. 145, 1988 S. 17 am. No. 54, 1987; No. 28, 1988; No. 85, 1989 S. 23 am. No. 28, 1988 S. 35 am. No. 28, 1988 SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
PART I - PRELIMINARY
1. Short title
2. Commencement
3. General administration of Act
4. Interpretation
5. Effect of amendments of Tariff Act
6. Sales value
7. Accounting period
8. Uniformity
PART II - SUBSIDY
9. Specification of subsidy - manufactured subsidised equipment
10. Specification of subsidy - imported subsidised equipment
11. Subsidy not payable
12. Amount of subsidy - manufactured subsidised equipment
13. Amount of subsidy - imported subsidised equipment
14. Availability of subsidy
15. Good quality of subsidised equipment
PART III - PAYMENT OF SUBSIDY
16. Advances on account of subsidy
17. Claims for payment of subsidy
18. Variation of inadequate claims
19. Variation of excessive claims
20. Other adjustments of claims
21. Forms
22. Recovery of repayments
PART IV - ADMINISTRATION
23. Registration of premises
24. Accounts
25. Securities
26. Appointment of authorised officers
27. Stock-taking and inspection of production and accounts etc.
28. Power to require persons to answer questions and produce
documents
29. Power to examine on oath etc.
30. Offences
31. Time for prosecutions
32. Recovery of subsidy on conviction
PART V - MISCELLANEOUS
33. Return for Parliament
34. Delegation
35. Application for review
36. Statement to accompany notice of decisions
37. Money to be appropriated
38. Transitional
39. Regulations
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - LONG TITLE
SECT
An Act to provide for the payment of subsidy on the
production, or in respect of the importation, of certain
cultivation machines and related equipment, and for related purposes
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - PART I
PART I - PRELIMINARY
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT
Short title
SECT
1. This Act may be cited as the Subsidy (Cultivation Machines and Equipment)
Act 1986.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 2
Commencement
SECT
2. This Act shall be deemed to have come into operation on 15 April 1986.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 3
General administration of Act
SECT
3. The Comptroller has the general administration of this Act.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 4
Interpretation
SECT
4. (1) In this Act, unless the contrary intention appears:
"accounting period", in relation to a manufacturer or importer of subsidised
equipment, has the meaning give by section 7;
"advance" means an advance on account of subsidy under section 16;
"agriculture" means:
(A) the cultivation of the soil;
(B) the cultivation or gathering in of crops; or
(C) the rearing of live-stock;
and includes:
(D) viticulture, horticulture or pasturage; and
(E) other operations (including operations by way of soil or water
conservation) connected with any operations referred to in paragraph (a), (b),
(C) or (d);
"approved form" means a form approved by the Comptroller in writing;
"authorised officer" means a person who is an authorised officer for the
purposes of this Act by virtue of an appointment under section 26;
"Collector" has the same meaning as in the Customs Act 1901;
"Comptroller" means the Comptroller-General of Customs;
"importer", in relation to subsidised equipment, means:
(A) except where paragraph (B) applies, the person who was the
beneficial owner of the equipment at the time of its arrival within the limits
of the port or airport in Australia at which it was landed; or
(B) where the Comptroller declares, in writing, that he or she is
satisfied that, before the lodging of a claim for subsidy in respect of the
equipment, a specified person took over the rights of the person referred to
in paragraph (A) in relation to the equipment - that specified person;
"manufacture" includes assemble;
"manufacturer", in relation to subsidised equipment, means:
(A) a person who, at premises registered under section 23 in the
name of the person, carried out a substantial process or substantial processes
in the manufacture of the equipment (whether as intended supplier of the
equipment, a contractor, a sub-contractor or otherwise), not being a person
whose only contribution to the manufacture of the equipment was:
(i) the carrying out of design, research or development;
(ii) engaging in systems engineering;
(iii) the provision of software; or
(iv) the development or testing of a prototype of the equipment;
(B) a person who arranged with another manufacturer of the equipment
for the carrying out at registered premises by the other manufacturer of a
substantial process or substantial processes in the manufacture of the
equipment; or
(C) a person included in a prescribed class of persons who:
(i) carries on the business of trading in subsidised equipment; and
(ii) acquired ownership of the equipment pursuant to a firm order
placed before the commencement of this Act under arrangements with another
manufacturer of the equipment for the carrying out at registered premises by
the other manufacturer of a substantial process or substantial processes in
the manufacture of the equipment, being arrangements known as Original
Equipment Manufacture or an OEM agreement;
"registered premises" means premises registered by the Comptroller under
section 23;
"subsidised cultivation equipment" means equipment designed solely or
principally as a part or accessory for a subsidised cultivation machine, being
equipment that:
(A) if it were imported into Australia, would be goods to which
heading 8432 in Schedule 3 to the Tariff Act would apply; and
(B) if it were imported into Australia and were not goods the
manufacture of a Preference Country within the meaning of the Tariff Act or
goods to which Schedule 4 of the Tariff Act applied, would be goods the duty
of Customs in respect of which ascertained in accordance with Part II of the
Tariff Act would be so ascertained by reference to a rate of duty that does
not exceed 2%;
"subsidised cultivation machine" means a completely assembled machine that:
(A) is of a kind used for:
(i) the tillage, cultivation and preparation of soil; or
(ii) seeding, planting or fertilizing plants;
(B) if it were imported into Australia, would be goods to which
heading 8432 in Schedule 3 to the Tariff Act would apply; and
(C) if it were imported into Australia and were not goods the
manufacture of a Preference Country within the meaning of the Tariff Act or
goods to which Schedule 4 of the Tariff Act applied, would be goods the duty
of Customs in respect of which ascertained in accordance with Part II of the
Tariff Act would be so ascertained by reference to a rate of duty that does
not exceed 2%;
"subsidised equipment" means:
(A) a subsidised cultivation machine; or
(B) a subsidised cultivation equipment;
"subsidy" means subsidy under this Act;
"subsidy period" means the period commencing on 15 April 1986 and ending on
the terminating day;
"Tariff Act" means the Customs Tariff Act 1987;
"terminating day" means 12 April 1989.
(2) For the purposes of this Act, a subsidised cultivation machine shall not
be taken to have been used in commercial agriculture because only of the use
of the machine in a demonstration for the purpose of promoting the sale of
machines.
(3) Where the Tariff Act is proposed to be altered by a Customs Tariff
alteration proposed in the Parliament in such a way that Schedule 3 to that
Act would be amended, or would be deemed to have been amended, on a particular
day, that Act shall, for the purposes of this Act, be deemed to have been so
amended on that day.
(4) For the purposes of this Act, 2 persons shall be deemed to be associates
of each other if, and only if:
(A) both being natural persons:
(i) they are connected by a blood relationship or by marriage or by
adoption; or
(ii) one of them is an officer or director of a body corporate
controlled, directly or indirectly, by the other;
(B) both being bodies corporate:
(i) both of them are controlled, directly or indirectly, by a third
person (whether or not a body corporate);
(ii) both of them together control, directly or indirectly, a third
body corporate; or
(iii) the same person (whether or not a body corporate) is in a
position to cast, or control the casting of, 5% or more of the maximum number
of votes that might be cast at a general meeting of each of them;
(C) one of them, being a body corporate, is, directly or indirectly,
controlled by the other (whether or not a body corporate);
(D) one of them, being a natural person, is an employee, officer or
director of the other (whether or not a body corporate);
(E) they are members of the same partnership; or
(F) they are trustees or beneficiaries, or one of them is a trustee
and the other is a beneficiary, of the same trust.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 5
Effect of amendments of Tariff Act
SECT
5. (1) Where:
(A) the Tariff Act is amended; and
(B) the amendment results in goods of a particular kind ceasing to
be subsidised equipment;
the manufacture of goods of that kind the manufacture of which was commenced
before, and completed after, the day on which the Tariff Act is amended shall,
for the purposes of this Act, be deemed to have been completed on the day
immediately preceding that day.
(2) Where:
(A) the Tariff Act is amended;
(B) the amendment results in goods of a particular kind ceasing to
be subsidised equipment; and
(C) the day on which the Tariff Act is amended (in this subsection
referred to as the "operative day ) is earlier than:
(i) the day (if any) on which notice of intention to propose a Customs
Tariff alteration by way of that amendment was published in the Gazette in
accordance with section 273EA of the Customs Act 1901;
(ii) the day (if any) on which a Customs Tariff alteration by way of
that amendment was proposed in the Parliament; or
(iii) the day on which the Bill for the Act making that amendment was
introduced into the Parliament;
whichever occurred first;
the manufacture of goods of that kind the manufacture of which was:
(D) completed after the operative day and before the day referred to
in subparagraph (C) (i), (ii) or (iii) that occurred first; or
(E) commenced before, and completed after, the last-mentioned day;
shall, for the purposes of this Act, be deemed to have been completed on the
day immediately preceding the operative day.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 6
Sales value
SECT
6. (1) For the purposes of this Act, the sales value of equipment (being
subsidised equipment or equipment used in the manufacture of subsidised
equipment) shall be deemed to be an amount ascertained in accordance with the
formula:
A - (B + C),
where:
A is the price that was charged, or will be charged, for the equipment by a
manufacturer of the equipment in a sale of the equipment by the manufacturer
to a person included in a class of persons to whom equipment of the same kind
as the equipment is usually sold by manufacturers of equipment of that kind;
B is the amount (included in that price) for freight in respect of the
delivery of the equipment from the premises in Australia where the last
substantial process in the manufacture of the equipment was carried out in
Australia;
C is such cost or amount (if any) as is prescribed.
(2) Where the manufacturer of equipment has not charged, and does not
propose to charge, for the equipment, the Comptroller may, by writing signed
by the Comptroller, determine the sales value of the equipment and the sales
value of the equipment shall, for the purposes of this Act, be the value so
determined.
(3) Where the Comptroller is unable to ascertain (whether because there is
no relevant sale or otherwise) or verify the sales value of equipment or a
price, cost, or amount, that affects that sales value, the Comptroller may, by
writing signed by the Comptroller, determine the sales value of the equipment
and the sales value of the equipment shall, for the purposes of this Act, be
the value so determined.
(4) Where the Comptroller is satisfied:
(A) that the sales value of equipment was influenced because of a
commercial, financial or other relationship between the manufacturer of the
equipment, or an associate of the manufacturer, and the purchaser, or an
associate of the purchaser, not being a relationship created by the sale
itself; and
(B) that, because of that relationship, the amount of the sales
value is higher than it would otherwise have been;
the Comptroller may, by writing signed by the Comptroller, determine the sales
value of the equipment and the sales value of the equipment shall, for the
purposes of this Act, be the value so determined.
(5) When making a determination under subsection (2), (3) or (4) in relation
to equipment, the Comptroller shall have regard to the lowest price known to
him or her charged for comparable equipment by another manufacturer or
importer in Australia.
(6) In this section, "manufacturer, in relation to equipment (other than
subsidised equipment) used in the manufacture of subsidised equipment, means a
person who, if the equipment were subsidised equipment, would be a
manufacturer of the equipment.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 7
Accounting period
SECT
7. A reference in this Act to an accounting period of a manufacturer or
importer of subsidised equipment shall be construed as a reference to:
(A) where the manufacturer or importer has an accounting period in
relation to that equipment of 12 months commencing on a day other than 1 July
- that accounting period; or
(B) in any other case - a financial year.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 8
Uniformity
SECT
8. A power conferred on the Governor-General, the Minister or the
Comptroller by this Act shall not be exercised in such a manner that any
subsidy that is a bounty within the meaning of paragraph 51 (iii) of the
Constitution would not be uniform throughout the Commonwealth within the
meaning of that paragraph.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - PART II
PART II - SUBSIDY
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 9
Specification of subsidy - manufactured subsidised equipment
SECT
9. (1) Subsidy is payable in accordance with this Act on the production in
Australia of subsidised equipment.
(2) Subsidy payable under this section in respect of subsidised equipment is
payable to the manufacturer, or the manufacturers, of the equipment.
(3) A manufacturer of subsidised equipment is not entitled to receive a
payment of subsidy under this section in respect of particular subsidised
equipment unless:
(A) all the processes in the manufacture of the equipment carried
out in Australia by the manufacturer (if any) were carried out at registered
premises;
(B) the last substantial process in the manufacture of the equipment
was carried out at registered premises;
(C) the manufacture of the equipment was completed during the
subsidy period; and
(D) all components and materials used in the manufacture of the
equipment were components that:
(i) had not been used previously as components of, or as parts in,
other equipment; or
(ii) had not been re-conditioned or rebuilt.
(4) A manufacturer of a subsidised cultivation machine is not entitled to
receive a payment of subsidy under this section in respect of the machine
unless, during the subsidy period, the machine:
(A) was sold, or otherwise disposed of, by the manufacturer or
another manufacturer of the machine for use in Australia;
(B) was sold, or otherwise disposed of, to the Commonwealth; or
(C) was:
(i) prepared for sale by the manufacturer;
(ii) held in the manufacturer's stock; and
(iii) listed in the manufacturer's inventory of stock.
(5) A manufacturer of a subsidised cultivation machine is not entitled to
receive a payment of subsidy under this section in respect of the machine if,
before 15 April 1986, the machine:
(A) was sold or otherwise disposed of to a person for use by that
person in commercial agriculture; or
(B) was used in commercial agriculture.
(6) A manufacturer of subsidised cultivation equipment is not entitled to
receive a payment of subsidy under this section in respect of the equipment
unless, during the subsidy period, the equipment:
(A) was sold, or otherwise disposed of, to another person for use in
Australia;
(B) was sold, or otherwise disposed of, to the Commonwealth;
(C) was used by the manufacturer in Australia in connection with the
repair or servicing of subsidised equipment; or
(D) was:
(i) prepared for sale by the manufacturer;
(ii) held in the manufacturer's stock; and
(iii) listed in the manufacturer's inventory of stock.
(7) A manufacturer of subsidised cultivation equipment is not entitled to
receive a payment under this section in respect of the equipment if the
equipment was used or is intended to be used by the manufacturer as original
equipment in the manufacture of a subsidised cultivation machine manufactured
by that manufacturer.
(8) Where:
(A) the last substantial process in the manufacture of subsidised
equipment was completed by a manufacturer before 15 April 1986; and
(B) the equipment had not, before that day, been:
(i) sold, or otherwise disposed of, to a person for use by that person
in commercial agriculture; or
(ii) used in commercial agriculture;
then:
(C) the equipment shall, for the purposes of this Act (other than
section 12), be deemed to have been manufactured on that day at registered
premises;
(D) where there is no manufacturer of the equipment to whom
paragraph (B) of the definition of "manufacturer"in subsection 4 (1) applies -
the manufacturer referred to in paragraph (A) of this subsection shall be
deemed to be the only manufacturer of the equipment;
(E) where there is a manufacturer of the equipment to whom paragraph
(B) of that definition applies - the manufacturer to whom that paragraph
applies shall be deemed to be the only manufacturer of the equipment; and
(F) where a sale of the equipment occurred before that day - the
sale shall, for the purposes of this Act, be deemed to have occurred on that
day.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 10
Specification of subsidy - imported subsidised equipment
SECT
10. (1) Subject to this Act, where equipment that, on 15 April 1986, was
subsidised equipment was, before that day, imported into Australia and entered
for home consumption in accordance with the Customs Act 1901, subsidy is
payable in respect of the importation into Australia of that equipment.
(2) Subsidy payable under this section in respect of subsidised equipment is
payable to the importer of the equipment.
(3) Subsidy is not payable under this section in respect of the importation
of subsidised equipment unless, during the subsidy period, the equipment was
sold, or otherwise disposed of, by the importer or by a person who carries on
the business of trading in subsidised equipment:
(A) to another person for use by that other person in commercial
agriculture;
(B) to the Commonwealth;
(C) for use by a manufacturer of subsidised equipment as original
equipment in the manufacture of Australia of a subsidised cultivation machine,
being a machine that, during the subsidy period, was sold, or otherwise
disposed of:
(i) to a person who carries on the business of trading in subsidised
equipment;
(ii) to a person for use in commercial agriculture; or
(iii) to the Commonwealth; or
(D) for use in Australia in connection with the repair or servicing
of a subsidised cultivation machine.
(4) Subsidy is not payable under this section in respect of the importation
of subsidised equipment if, before 15 April 1986, the equipment was:
(A) sold, or otherwise disposed of, to a person for use by that
person in commercial agriculture; or
(B) was used in commercial agriculture.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 11
Subsidy not payable
SECT
11. (1) Subsidy is not payable to the Commonwealth, a State, a Territory or
an authority of the Commonwealth, of a State or of a Territory (including an
educational institution established by the Commonwealth, a State or a
Territory).
(2) Subsidy is not payable in respect of subsidised equipment on which
bounty has become, or will become, payable under the Subsidy (Grain Harvesters
and Equipment) Act 1985.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 12
Amount of subsidy - manufactured subsidised equipment
SECT
12. (1) The subsidy payable under section 9 in respect of subsidised
equipment manufactured before 15 April 1986 is an amount equal to 10% of the
sales value of the equipment.
(2) The subsidy payable under section 9 in respect of subsidised equipment
manufactured on or after 15 April 1986 is an amount equal to 10% of the sales
value of the equipment less:
(A) the amount of any subsidy, or any bounty or subsidy under
another Act, paid or payable in respect of parts or equipment incorporated in
the subsidised equipment; and
(B) an amount equal to 12% of the value for duty, within the meaning
of the Customs Act 1901, of any imported parts or equipment incorporated in
the subsidised equipment, being parts or equipment that are goods to which
heading 8432 in Schedule 3 to the Tariff Act applied.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 13
Amount of subsidy - imported subsidised equipment
SECT
13. The subsidy payable under section 10 in respect of subsidised equipment
to the importer of the equipment is an amount equal to the difference
between:
(A) the amount of any duties of Customs that have been paid in
respect of the equipment; and
(B) the amount of any refunds, rebates or remissions of those
duties.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 14
Availability of subsidy
SECT
14. (1) Notwithstanding any other provision of this Act, if the Comptroller
is of the opinion that the amount available in a financial year for payment of
subsidy will be insufficient to meet all valid claims for subsidy payable in
that year, the Comptroller may, subject to the regulations:
(A) defer the making of such payments of subsidy as the Comptroller
considers appropriate; and
(B) make payments of subsidy in such order as the Comptroller
considers appropriate.
(2) Notwithstanding any other provision of this Act, if money is not
appropriated by the Parliament for the purpose of the payment of subsidy in a
financial year, a person is not entitled to be paid subsidy in that year.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 15
Good quality of subsidised equipment
SECT
15. Subsidy is not payable in respect of subsidised equipment if the
Comptroller declares in writing that, in his or her opinion, the equipment is
not of good and merchantable quality.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - PART III
PART III - PAYMENT OF SUBSIDY
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 16
Advances on account of subsidy
SECT
16. (1) An advance on account of subsidy may be made to a person on such
terms and conditions as are approved by the Comptroller in writing.
(2) If a person receives, by way of advances on account of subsidy in
respect of particular subsidised equipment, an amount that exceeds the amount
of subsidy payable to the person in respect of that equipment, the person is
liable to repay to the Commonwealth the amount of the excess.
(3) If a person receives an amount by way of advances on account of subsidy
that may become payable to the person and the subsidy does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
(4) If, at the expiration of an accounting period of a manufacturer or
importer of subsidised equipment, the manufacturer or importer has received,
by way of advances an account of subsidy that may become payable to the
manufacturer or importer during that period in respect of subsidised
equipment, an amount that exceeds the sum of:
(A) the amount of subsidy that became payable to the manufacturer or
importer during that period in respect of subsidised equipment; and
(B) the amount or amounts (if any) paid to the manufacturer or
importer during that period in respect of subsidised equipment that the
manufacturer or importer is liable to repay to the Commonwealth by virtue of
subsection (2) or (3);
the manufacturer or importer is liable to repay to the Commonwealth the amount
of the excess.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 17
Claims for payment of subsidy
SECT
17. (1) A person who claims to be entitled to be paid an amount of subsidy
in respect of subsidised equipment may lodge a claim for payment to the person
of the amount.
(2) A claim may not be made for an amount of subsidy that is less than $200
or, if another amount is prescribed, that other amount.
(3) A claim under subsection (1) in respect of subsidised equipment shall:
(A) be in accordance with the appropriate approved form;
(B) include such information as is, and such estimates as are,
required by the form;
(C) be signed and witnesses as required by section 21; and
(D) be lodged with a Collector for a State or Territory, or with the
Comptroller:
(i) unless subparagraph (ii) applies - before the end of the period of
12 months commencing on the day on which the condition referred to in
subsection 9 (4) or (6), or 10 (3), as the case requires, was complied with in
respect of the subsidised equipment; or
(ii) if 16 July 1989 occurs before the end of the period of 12 months
referred to in subparagraph (i) - before 16 July 1989.
(4) As soon as practicable after the lodgment of the claim, the Comptroller
shall, after examining the claim and causing such inquiries as the Comptroller
considers necessary to be made (including inquiries involving the exercise of
powers under sections 27 and 28):
(A) if the Comptroller is satisfied that the claim complies with
subsection (3) and that the claimant is, or, if certain estimates are correct,
is, otherwise entitled to be paid an amount of subsidy in respect of
subsidised equipment to which the claim relates:
(i) except where subparagraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where:
(A) the amount is different from the amount for which the claim
was made;
(B) the difference between those amounts is less than $50; and
(C) the Comptroller is satisfied that the difference is not
attributable to the person who made the claim deliberately overclaiming or
underclaiming the amount of subsidy;
approve, in writing, payment of the amount claimed; or
(B) if the Comptroller is not so satisfied - refuse, in writing, to
approve payment of subsidy in respect of the equipment to which the claim
relates.
(5) Where the Comptroller makes a decision under subsection (4) in relation
to a claim approving, or refusing to approve, payment of subsidy, not being a
decision made within 30 days after the lodging of the claim and approving
payment of the amount of subsidy claimed, the Comptroller shall cause to be
served on the person who lodged the claim a notice in writing setting out the
decision.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 18
Variation of inadequate claims
SECT
18. (1) Where a person who has lodged a claim under section 17 (whether or
not the claim has been dealt with under subsection 17 (4)) considers that the
claim was, because of an inadvertent error, a claim for an amount of subsidy
in respect of subsidised equipment that was less than the amount of subsidy
that the person was entitled to claim in respect of that equipment, the person
may lodge a claim for payment to the person of the difference between the 2
amounts.
(2) A claim under subsection (1) in respect of subsidised equipment shall:
(A) be in accordance with the appropriate approved form;
(B) include such information as is, and such estimates as are,
required by the form;
(C) be signed and witnessed as required by section 21; and
(D) be lodged with a Collector for a State or Territory, or with the
Comptroller, within 12 months after the day on which the condition referred to
in subsection 9 (4) or (6) or 10 (3), as the case requires, was complied with
in respect of the subsidised equipment.
(3) Where a claim under subsection (1) relates to a claim under section 17
that has not been dealt with under subsection 17 (4), the 2 claims shall be
dealt with under subsection 17 (4) as if they were one claim under section 18.
(4) As soon as practicable after the lodgment of a claim under subsection
(1) to which subsection (3) does not apply, the Comptroller shall, after
examining the claim and causing such inquiries as the Comptroller considers
necessary to be made (including inquiries involving the exercise of powers
under sections 27 and 28):
(A) if the Comptroller is satisfied that the claim complies with
subsection (2) and that the claimant is, or, if certain estimates are correct,
is, otherwise entitled to be paid an additional amount of subsidy in respect
of subsidised equipment to which the claim relates - approve, in writing,
payment of the additional amount; or
(B) if the Comptroller is not so satisfied - refuse, in writing, to
approve payment of an additional amount of subsidy in respect of the equipment
to which the claim relates.
(5) Where the Comptroller makes a decision under subsection (4) in relation
to a claim approving, or refusing to approve, payment of an additional amount
of subsidy, not being a decision made within 30 days after the lodging of the
claim and approving payment of the additional amount claimed, the Comptroller
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 19
Variation of excessive claims
SECT
19. (1) Where a person who has lodged a claim under section 17 (whether or
not the claim has been dealt with under subsection 17 (4)) becomes aware that
the claim is a claim for an amount of subsidy in respect of subsidised
equipment that exceeds the amount of subsidy that the person was entitled to
claim in respect of that equipment by more than $100, the person shall, within
28 days after discovering the excess, lodge an acknowledgment of the excess,
being an acknowledgment that complies with subsection (2).
Penalty:
(A) in the case of a natural person - $1,000 or imprisonment for 6
months, or both; or
(B) in the case of a body corporate - $5,000.
(2) An acknowledgment under subsection (1) in respect of subsidised
equipment shall:
(A) be in accordance with the appropriate approved form;
(B) include such information as is, and such estimates as are,
required by the form;
(C) be signed and witnessed as required by section 21; and
(D) be lodged with a Collector for a State or Territory or with the
Comptroller.
(3) Where an acknowledgment relates to a claim under section 17 that has not
been dealt with under subsection 17 (4), the claim shall be dealt with under
that subsection as if it had been amended in accordance with the
acknowledgment.
(4) Where the Comptroller, after examining an acknowledgment under
subsection (1) to which subsection (3) does not apply and causing such
inquiries as the Comptroller considers necessary to be made (including
inquiries involving the exercise of powers under sections 27 and 28), is
satisfied that there has been an overpayment of a claim by more than $100, the
Comptroller shall cause to be served on the person who lodged the claim a
demand for the repayment of the amount of the overpayment, and that person is
liable to repay that amount to the Commonwealth.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 20
Other adjustments of claims
SECT
20. (1) Subject to subsection (2), if the Comptroller becomes satisfied,
otherwise than after examining an acknowledgment under subsection 19 (1), that
there has been an overpayment of a claim for subsidy by more than $100, the
Comptroller shall cause to be served on the person who lodged the claim a
demand for repayment of the amount of the overpayment, and that person is
liable to repay that amount to the Commonwealth.
(2) Where:
(A) the amount of an overpayment of a claim for subsidy, being an
overpayment referred to in subsection (1), is not higher than $25,000; and
(B) the Comptroller is satisfied:
(i) that:
(A) the overpayment was due to an error that did not involve any
failure on the part of the person who lodged the claim to comply with this Act
or the regulations; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that person; or
(ii) that:
(A) the cost of endeavouring to recover the overpayment is so high;
and
(B) the amount likely to be recovered as a result of endeavouring to
recover the overpayment is so low;
that taking action to recover the overpayment would not be justified;
the Comptroller may refrain from causing a demand for repayment of the amount
of the overpayment to be served in accordance with that subsection.
(3) Where, in accordance with subsection (2), the Comptroller refrains from
causing a demand for repayment of the amount of an overpayment to be served in
accordance with subsection (1), particulars of the amount shall be included in
the return under section 33 for the year in which the Comptroller so
refrained.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 21
Forms
SECT
21. (1) Where, under this Act, a claim or acknowledgment lodged by a person
in accordance with an approved form is required to be signed and witnessed as
required by this section, the form shall:
(A) where the person is a natural person, be signed personally in
the presence of a witness by:
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned person;
(B) where the person is a body corporate, be:
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms under this Act
on behalf of the first-mentioned person; and
(C) where the form is required to be signed by a natural person in
the presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was signed
in the presence of the witness.
(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller, being
writing:
(A) where the first-mentioned person is a natural person, that:
(i) is signed personally in the presence of a witness by the first-
mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was signed in the
presence of the witness; or
(B) where the first-mentioned person is a body corporate - under the
seal of the first-mentioned person.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 22
Recovery of repayments
SECT
22. (1) Where a person is liable to repay an amount to the Commonwealth
under section 16, 19 or 20, the Commonwealth may recover that amount as a debt
due to the Commonwealth by action in a court of competent jurisdiction.
(2) Where a person is liable to repay an amount to the Commonwealth under
section 16, 19 or 20, that amount may be deducted from any other amount that
is payable to the person under this Act and, where the first- mentioned amount
is so deducted, the other amount shall, notwithstanding the deduction, be
deemed to have been paid in full to the person.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - PART IV
PART IV - ADMINISTRATION
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 23
Registration of premises
SECT
23. (1) Subject to this section, premises that are used solely or
principally for industrial or commercial purposes may be registered under this
section for the purposes of this Act.
(2) An application for the registration of premises under this section may
be made to the Comptroller, in writing, by a person who carries on, or
proposes to carry on, the manufacture of subsidised equipment at those
premises.
(3) Subject to subsections (6), (7) and (8), where an application for the
registration of premises is made under subsection (2) by a person who, in the
opinion of the Comptroller, carries on, or proposes to carry on, the
manufacture of subsidised equipment at those premises, the Comptroller shall:
(A) register those premises in the name of the applicant by signing
a notice, in writing, specifying the day on which it was signed and stating
that the premises have been so registered and causing that notice to be
served, either personally or by post, on the applicant; or
(B) refuse to register those premises and cause a notice, in
writing, stating that the Comptroller has refused to register those premises
to be served, either personally or by post, on the applicant.
(4) The registration of premises under this section has effect from the day
on which the notice under paragraph (3) (a), in relation to the premises, is
signed, or such earlier day, not being a day earlier than 15 April 1986, as is
determined by the Comptroller and specified in that notice.
(5) The regulations may prescribe conditions to be complied with in
connection with the manufacture of subsidised equipment at registered
premises.
(6) If conditions have been prescribed under subsection (5), the Comptroller
shall not register premises under this section unless the Comptroller is
satisfied that the conditions have been, or will be, complied with in respect
of those premises.
(7) The Comptroller may require an applicant for the registration of
premises under this section to give such information as the Comptroller
considers necessary for the purposes of this Act and may refuse to register
the premises until the information is given to the satisfaction of the
Comptroller.
(9) Where:
(A) premises are registered under this section; and
(B) the person is whose name the premises are so registered and a
person who carries on, or proposes to carry on, the manufacture of subsidised
equipment at those premises (in this subsection referred to as the "transferee
) make a joint application in writing to the Comptroller for the transfer of
the registration of the premises to the name of the transferee;
the Comptroller shall transfer the registration of those premises to the name
of the transferee by causing a notice, in writing, stating that the
registration has been so transferred to be served, either personally or by
post, on the transferee.
(10) A transfer under subsection (9) has effect from such day as is
specified in the notice under that subsection in relation to the transfer,
being a day after the commencement of the subsidy period and not earlier than
6 months before the day on which the application for the transfer was made.
(11) Where the Comptroller becomes satisfied, in respect of premises
registered under this section:
(A) that subsidised equipment is not being manufactured at those
premises;
(B) that the manufacture of subsidised equipment at those premises
is being carried on by a person other than:
(i) the person in whose name the premises are registered; or
(ii) a person who has made an application under paragraph (9)
(B) in relation to the premises;
(C) if any conditions have been prescribed under subsection (5) -
that subsidised equipment is being manufactured at those premises otherwise
than in accordance with those conditions; or
(D) that those premises are not being used solely or principally for
industrial or commercial purposes;
the Comptroller may cancel the registration of those premises by causing a
notice, in writing, stating that the registration of those premises has been
cancelled to be served, either personally or by post, on:
(E) the occupier of those premises; and
(F) if the occupier is not the person in whose name those premises
are registered - the person in whose name the premises are registered.
(12) For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service on a person by post of a notice under
this section in relation to premises, such a notice posted as a letter
addressed to that person at the premises shall be deemed to be properly
addressed.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 24
Accounts
SECT
24. (1) A person is not entitled to subsidy unless:
(A) the person keeps, in writing in the English language, such
accounts, books, documents and other records as correctly record and explain:
(i) such particulars relating to the manufacture (including the cost
of manufacture) or importation, as the case requires, of subsidised equipment
in respect of which subsidy is, or may become, payable as are specified by the
Comptroller in a notice published in the Gazette; and
(ii) such other particulars (if any) in relation to that equipment as
are specified by the Comptroller by notice in writing served on the person;
and
(B) the person retains those accounts, books, documents and other
records for at least 3 years after the day on which a claim under subsection
17 (1) in respect of the equipment concerned was lodged.
(2) For the purposes of this section, accounts, books, documents or other
records shall be taken to be kept in writing in the English language if they
are kept in a form in which they are readily accessible and readily
convertible into writing in the English language.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 25
Securities
SECT
25. The Comptroller may, by notice in writing served on a person to whom
subsidy could become payable, require the person to give security, in an
amount determined by the Comptroller, by bond, guarantee or cash deposit, or
by all or any of those methods, for compliance by the person with the
provisions of this Act and the regulations, or for the purpose of an
undertaking given by the person for the purposes of this Act or the
regulations, and, where a person is so required to give security, the person
is not entitled to subsidy, or an advance on account of subsidy, unless the
person gives security in accordance with the requirement.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 26
Appointment of authorised officers
SECT
26. (1) The Comptroller may, by writing signed by the Comptroller, appoint:
(A) a specified officer;
(B) the officer for the time being holding, or performing the duties
of, a specified office; or
(C) officers included in a specified class of officers;
to be an authorised officer, or authorised officers, for the purposes of this
Act.
(2) In subsection (1), "officer" means an officer of Customs within the
meaning of the Customs Act 1901.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 27
Stock-taking and inspection of production and accounts etc.
SECT
27. (1) For the purposes of this Act, an authorised officer may, at all
reasonable times, enter:
(A) registered premises;
(B) premises where there is stored subsidised equipment in respect
of which subsidy has been claimed, or, in the opinion of the authorised
officer, is likely to be claimed; or
(C) premises where there are kept any accounts, books, documents or
other records relating to the manufacture, importation or storage of
subsidised equipment;
and may:
(D) inspect, or take stock of, any subsidised equipment;
(E) inspect any process in the manufacture of any subsidised
equipment; and
(F) inspect the accounts, books, documents and other records
relating to the manufacture or importation of subsidised equipment;
and may make and retain copies of, or take and retain extracts from, any such
accounts, books, documents and other records.
(2) The occupier or person in charge of registered premises, or of premises
referred to in paragraph (1) (B) or (c), shall provide the authorised officer
with all reasonable facilities and assistance for the effective exercise of
the powers of the officer under this section.
Penalty:
(A) in the case of a natural person - $1,000; or
(B) in the case of a body corporate - $5,000.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 28
Power to require persons to answer questions and produce documents
SECT
28. (1) A Collector or an authorised officer may, by notice signed by him or
her, require a person whom he or she believes on reasonable grounds to be
capable of giving information relevant to the operation of this Act, in
relation to the manufacture or importation of subsidised equipment, to attend
before him or her at a reasonable time and place specified in the notice and
there to answer questions and to produce to him or her such accounts, books,
documents and other records in relation to the manufacture or importation of
subsidised equipment as are referred to in the notice.
(2) A notice under subsection (1) requiring a person to produce an account,
book, document or record shall set out the effect of subsection (3).
(3) A person who, pursuant to a notice under subsection (1), produces an
account, book, document or record kept, made or prepared by another person
that, to the knowledge of the first-mentioned person, is false or misleading
in a material particular shall, upon so producing the account, book, document
or record, give to the person to whom the first-mentioned person is required
to produce the account, book, document or record, a statement in writing
signed by the first-mentioned person or, in the case of a body corporate, by a
competent officer of the body corporate:
(A) stating that the account, book, document or record is, to the
knowledge of the first-mentioned person, false or misleading in a material
particular; and
(B) setting out, or referring to, the material particular in respect
of which the account, book, document or record is, to the knowledge of the
first-mentioned person, false or misleading.
Penalty:
(A) in the case of a natural person - $1,000 or imprisonment for 6
months, or both; or
(B) in the case of a body corporate - $5,000.
(4) A Collector or an authorised officer may make and retain copies of, or
take and retain extracts from, any accounts, books, documents or other records
produced under this section.
(5) A person is not excused from answering a question or producing any
accounts, books, documents or other records when required so to do under this
section on the ground that the answer to the question, or the production of
the accounts, books, documents or other records, might tend to incriminate the
person or make the person liable to a penalty, but the answer of the person to
any such question, the production by the person of any such account, book,
document or other record or any information or thing (including any account,
book, document or other record) obtained as a direct or indirect consequence
of the answer or production is not admissible in evidence against the person
in criminal proceedings other than proceedings under, or arising out of or by
virtue of, subsection (3) or paragraph 30 (3) (a).
(6) Where a manufacturer or importer of subsidised equipment, or a person
employed by a manufacturer or importer of subsidised equipment, has failed to
attend or to answer a question, or to produce any account, book, document or
other record, when required so to do under this section, subsidy is not
payable to the manufacturer or importer, as the case may be, unless the
Comptroller otherwise directs in writing, until the manufacturer, the importer
or that person, as the case may be, has attended, answered the question or
produced the account, book, document or other record, as the case may be.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 29
Power to examine on oath etc.
SECT
29. (1) A Collector or an authorised officer may examine, on oath or
affirmation, a person attending before him or her pursuant to section 28 and,
for that purpose, may administer an oath or affirmation to the person.
(2) The oath or affirmation to be made by a person for the purposes of
subsection (1) is an oath or affirmation that the answers he or she will give
to questions asked of him or her will be true.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 30
Offences
SECT
30. (1) A person shall not, without reasonable excuse, refuse or fail:
(A) to attend before a Collector or an authorised officer;
(B) to take an oath or make an affirmation; or
(C) to answer a question or produce an account, book, document or
other record;
when so required pursuant to this Act.
Penalty:
(A) in the case of a natural person - $1,000 or imprisonment for 6
months, or both; or
(B) in the case of a body corporate - $5,000.
(2) A person shall not knowingly obtain or attempt to obtain subsidy that is
not payable.
Penalty:
(A) in the case of a natural person - $10,000 or imprisonment for 5
years, or both; or
(B) in the case of a body corporate - $50,000.
(3) A person shall not:
(A) make to an authorised officer or other person exercising a
power or performing a function or duty in relation to this Act a statement,
either orally or in writing, that is to the knowledge of the person false or
misleading in a material particular; or
(B) present (otherwise than pursuant to subsection 28 (1)) to an
authorised officer or other person exercising a power or performing a function
or duty in relation to this Act an account, book, document or other record
that is to the knowledge of the person false or misleading in a material
particular.
Penalty:
(A) in the case of a natural person - $1,000 or imprisonment for 6
months, or both; or
(B) in the case of a body corporate - $5,000.
(4) Where, in proceedings for an offence against subsection (2) or (3) in
respect of any conduct engaged in by a corporation, it is necessary to
establish the state of mind of the corporation, it is sufficient to show that
a director, servant or agent of the corporation, being a director, servant or
agent by whom the conduct was engaged in within the scope of his or her actual
or apparent authority, had that state of mind.
(5) Any conduct engaged in on behalf of a corporation:
(A) by a director, servant or agent of the corporation within the
scope of his or her actual or apparent authority; or
(B) by any other person at the direction or with the consent or
agreement (whether express or implied) of a director, servant or agent of the
corporation, where the giving of such direction, consent or agreement is
within the scope of the actual or apparent authority of the director, servant
or agent;
shall be deemed, for the purposes of subsections (2) and (3), to have been
engaged in by the corporation.
(6) A reference in subsection (4) to the state of mind of a person includes
a reference to the knowledge, intention, opinion, belief or purpose of the
person and the person's reasons for the intention, opinion, belief or purpose.
(7) A person shall not be convicted of:
(A) both an offence against or arising out of subsection (2) and an
offence against or arising out of subsection 19 (1); or
(B) both an offence against or arising out of subsection (2) and an
offence against or arising out of subsection (3);
in respect of the same claim for subsidy.
(8) A reference in subsection (7) to a person being convicted of an offence
includes a reference to an order being made under section 19B of the Crimes
Act 1914 in relation to a person in respect of an offence.
(9) An offence against subsection (2) is an indictable offence.
(10) Notwithstanding that an offence against subsection (2) is an indictable
offence, a court of summary jurisdiction may hear and determine proceedings in
respect of such an offence if the court is satisfied that it is proper to do
so and the defendant and the prosecutor consent.
(11) Where, in accordance with subsection (9), a court of summary
jurisdiction convicts a person of an offence against subsection (2), the
penalty that the court may impose is:
(A) if the person is a natural person - a fine not exceeding $2,000
or imprisonment for a period not exceeding 12 months, or both; or
(B) if the person is a body corporate - a fine not exceeding
$10,000.
(12) In this section, "subsidy" includes an advance.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 31
Time for prosecutions
SECT
31. A prosecution for an offence against this Act may be commenced at any
time within 3 years after the commission of the offence.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 32
Recovery of subsidy on conviction
SECT
32. (1) Where a person is convicted of an offence against subsection 19 (1)
or 30 (2) or (3), the court may, in addition to imposing a penalty under the
subsection, order the person to pay to the Commonwealth an amount not
exceeding the amount of any subsidy wrongfully obtained by the person.
(2) Where:
(A) a court makes an order under subsection (1) ordering a person
to refund to the Commonwealth the amount of any subsidy; and
(B) the court has civil jurisdiction to the extent of the amount;
the order is enforceable in all respects, as a final judgment of the court in
favour of the Commonwealth.
(3) Where:
(A) a court makes an order under subsection (1) ordering a person
to refund to the Commonwealth the amount of any subsidy; and
(B) the court:
(i) does not have civil jurisdiction; or
(ii) has civil jurisdiction, but does not have civil jurisdiction to
the extent of the amount;
the proper officer of the court shall issue to the Comptroller a certificate
in the prescribed form containing the prescribed particulars.
(4) The certificate may, in the prescribed manner and subject to the
prescribed conditions (if any), be registered in a court having civil
jurisdiction to the extent of the amount ordered to be refunded to the
Commonwealth.
(5) Upon registration under subsection (4), the certificate is enforceable
in all respects as a final judgment of the court in favour of the
Commonwealth.
(6) The costs of registration of the certificate and other proceedings under
this section shall, subject to the prescribed conditions (if any), be deemed
to be payable under the certificate.
(7) In this section, "subsidy" includes an advance.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - PART V
PART V - MISCELLANEOUS
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 33
Return for Parliament
SECT
33. (1) The Comptroller shall, as soon as practicable after the end of each
financial year in which subsidy is paid, furnish to the Minister a return
setting forth:
(A) the name and address of each person to whom subsidy was paid in
that financial year;
(B) the amount of subsidy paid to each person in that financial
year; and
(C) such other particulars (if any) as are prescribed.
(2) The Minister shall cause a copy of the return to be laid before each
House of Parliament within 15 sitting days of that House after the return is
received by the Minister.
(3) In this section, "subsidy" includes an advance.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 34
Delegation
SECT
34. (1) The Minister may, either generally or otherwise as provided in the
instrument of delegation, by writing signed by the Minister, delegate to:
(A) an officer of the Australian Customs Service; or
(B) a person holding or performing the duties of an office in the
Department;
all or any of the Minister's powers under this Act, other than this power of
delegation.
(2) A power so delegated, when exercised by the delegate, shall, for the
purposes of this Act, be deemed to have been exercised by the Minister.
(3) A delegation under this section does not prevent the exercise of a power
by the Minister.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 35
Application for review
SECT
35. (1) Applications may be made to the Administrative Appeals Tribunal for
review of:
(A) a decision of the Comptroller for the purposes of paragraph
(B) of the definition of "importer"in subsection 4 (1);
(B) a declaration by the Comptroller for the purposes of section 15;
(C) a decision of the Comptroller under paragraph 17 (4)
(A) approving payment of subsidy;
(D) a decision of the Comptroller under paragraph 17 (4) (B)
refusing to approve payment of subsidy;
(E) a decision of the Comptroller under paragraph 18 (4)
(A) approving a payment;
(F) a decision of the Comptroller under paragraph 18 (4) (B)
refusing to approve a payment;
(G) a decision of the Comptroller for the purposes of subsection 19
(4);
(H) a decision of the Comptroller for the purposes of section 20;
(j) a decision of the Comptroller for the purposes of subsection 23 (4);
(k) a decision of the Comptroller refusing to register premises;
(m) a decision of the Comptroller under section 23 transferring or refusing
to transfer, the registration of premises;
(n) a decision of the Comptroller under subsection 23 (11) cancelling the
registration of premises; or
(p) a requirement by the Comptroller under section 25.
(2) Without limiting section 43 of the Administrative Appeals Tribunal Act
1975, where the Administrative Appeals Tribunal is reviewing a decision
referred to in paragraph (1) (c), (d), (e), (f), (G) or (H) in respect
of subsidised equipment, the Tribunal, if it considers it appropriate to do
so, may:
(A) if a determination under subsection 6 (2), (3) or (4) has been
made in respect of that equipment or of equipment that includes that
equipment, either:
(i) set aside that determination; or
(ii) set aside that determination and make a further determination
under that subsection in respect of the equipment to which the determination
so set aside applied; or
(B) if a determination under that subsection has not been made in
respect of the equipment to which the decision applies or of equipment that
includes that equipment, make a determination under that subsection in respect
of the equipment to which the decision applies.
(3) In subsection (1), "decision" has the same meaning as in the
Administrative Appeals Tribunal Act 1975.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 36
Statement to accompany notice of decisions
SECT
36. (1) Where the Comptroller makes a determination, decision or requirement
of a kind referred to in subsection 35 (1) and gives to the person or persons
whose interests are affected by the determination, decision or requirement
notice in writing of the making of the determination, decision or requirement,
that notice shall include a statement to the effect that, subject to the
Administrative Appeals Tribunal Act 1975, application may be made to the
Administrative Appeals Tribunal for review of the determination, decision or
requirement to which the notice relates by or on behalf of the person or
persons whose interests are affected by the determination, decision or
requirement.
(2) Any failure to comply with the requirements of subsection (1) in
relation to a determination, decision or requirement does not affect the
validity of the determination, decision or requirement.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 37
Money to be appropriated
SECT
37. Payments of subsidy, and of advances, shall be made out of money
appropriated by the Parliament for the purpose.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 38
Transitional
SECT
38. Sections 27, 28 and 30 do not operate so as to render unlawful anything
done, or omitted to be done, before the day on which this Act receives the
Royal Assent.
SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 - SECT 39
Regulations
SECT
39. The Governor-General may make regulations, not inconsistent with this
Act, prescribing all matters:
(A) required or permitted by this Act to be prescribed; or
(B) necessary or convenient to be prescribed for carrying out or
giving effect to this Act.
|