(2) The remaining provisions of this Act shall be deemed to have come into operation on 23 November 1984.

Heading to Part I

3. Before section 1 of the Principal Act the following heading is inserted:

“PART I—PRELIMINARY”.

Interpretation

4. (1) Section 3 of the Principal Act is amended—

(a) by inserting before the definition of “authorized person” the following definitions:

“‘accounting period’, in relation to a manufacturer of prescribed equipment, has the meaning given by section 14e;

‘approved form’ means a form approved by the Comptroller-General in writing;”;

(b) by inserting after the definition of “injection-moulding equipment” the following definitions:

“‘manufacturer’, in relation to prescribed equipment the manufacture of which was completed on or after 23 November 1984, means—

(a) a person who, at premises registered under section 14t in the name of the person, carried out a process or 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 research or development;

(ii) engaging in systems engineering or systems design;

(iii) the provision of software; or

(iv) the development or testing of a prototype of the equipment; or

(b) a person who arranged with another manufacturer of the equipment for the carrying out at prescribed premises by the other manufacturer of a substantial process, or substantial processes, in the manufacture of the equipment;

‘prescribed equipment’ means injection-moulding equipment that, if it were imported into Australia, would be goods to which item 84.59 in Schedule 3 to the Tariff Act would apply;

‘prescribed premises’ means premises registered by the Minister under section 14t;”;

“‘Tariff Act’ means the Customs Tariff Act 1982.”; and

(d) by adding at the end the following sub-sections:

“(2) 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.

“(3) 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.”.

(2) Section 3 of the Principal Act is amended by omitting from sub-section (1) the definition of “authorized person” and substituting the following definition:

“‘authorized officer’ means a person who is an authorized officer for the purposes of this Act by virtue of an appointment under section 15;”.

5. After section 3 of the Principal Act the following sections and heading are inserted:

Uniformity

“3a. A power conferred on the Governor-General, the Minister or the Comptroller-General by this Act shall not be exercised in such a manner that

bounty under this Act would not be uniform throughout the Commonwealth, within the meaning of paragraph 51 (iii) of the Constitution.

“PART II—BOUNTY ON CERTAIN INJECTION-MOULDING EQUIPMENT MANUFACTURED BEFORE 23 NOVEMBER 1984

Application of Part II

“3b. This Part does not apply to, or in relation to—

(a) injection-moulding equipment the manufacture of which was completed on or after 23 November 1984; or

(b) bounty on equipment specified in paragraph (a).”.

Repeal of section 6

6. Section 6 of the Principal Act is repealed.

7. After section 14 of the Principal Act the following Part is inserted:

“PART III—BOUNTY ON CERTAIN INJECTION-MOULDING EQUIPMENT MANUFACTURED ON OR AFTER 23 NOVEMBER 1984

“Division 1—Preliminary

Application of Part III

“14a. This Part, other than section 14w, does not apply to, or in relation to—

(a) prescribed equipment the manufacture of which was completed before 23 November 1984; or

(b) bounty on equipment specified in paragraph (a).

Periods to which this Act applies

“14b. For the purposes of this Act, each of the following periods is a period to which this Act applies:

(a) the period commencing on 23 November 1984 and ending on 9 October 1985;

(b) the period of one year commencing on 10 October 1985;

(d) the period of one year commencing on 10 October 1987.

Amendments of Tariff Act

“14c. (1) Where—

(a) the Tariff Act is amended on a day; and

(b) the amendment results in goods of a particular kind ceasing to be prescribed equipment,

goods of that kind the manufacture of which was commenced, and undertaken in pursuance of a firm order placed, before and completed after that day shall, for the purposes of this Act, be deemed to be prescribed equipment.

“(2) Where—

(a) the Tariff Act is amended on a day (in this sub-section referred to as the ‘operative day’);

(b) the amendment results in goods of a particular kind ceasing to be prescribed equipment; and

(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,

goods of that kind the manufacture of which was—

(d) completed after the operative day and before the day referred to in sub-paragraph (c) (i), (ii) or (iii) that occurred first; or

(e) commenced, and undertaken in pursuance of a firm order placed, before and completed after the last-mentioned day,

shall, for the purposes of this Act, be deemed to be prescribed equipment. .

“(3) For the purposes of this section, the manufacture of goods shall not be taken to have commenced unless and until a process in the manufacture of the goods has been commenced at prescribed premises.

Value added

“14d. (1) For the purposes of this Act, the value added to prescribed equipment by a manufacturer of the equipment shall be deemed to be the amount that is the factory cost incurred by the manufacturer—

(a) in connection with the process or processes in the manufacture of the equipment that was or were carried out by the manufacturer at premises registered under section 14t in the name of the manufacturer; or

(b) in preparing for, or arranging, the carrying out at prescribed premises by another manufacturer of the equipment of a process or processes in the manufacture of the equipment.

“(2) For the purposes of this Act, where, in an accounting period of a manufacturer of prescribed equipment, the manufacturer—

(a) meets expenditure on research and development in Australia; or

(b) incurs system design and system engineering costs in Australia,

in respect of prescribed equipment of a kind that is, or is likely to be, manufactured in Australia by the manufacturer, the factory cost incurred by the manufacturer in that period in connection with the process or processes in the manufacture of prescribed equipment carried out at prescribed premises shall include that expenditure or those costs, as the case may be, but no other factory cost shall include that expenditure or those costs, as the case may be.

“(3) For the purposes of this Act, where in an accounting period of a manufacturer of prescribed equipment, the manufacturer receives from the Commonwealth, from a State or from an authority of the Commonwealth or of a State a grant in respect of the manufacture of, research relating to, or the development of, prescribed equipment of a particular kind, the factory cost incurred by the manufacturer in that period in connection with the process or processes in the manufacture of prescribed equipment of that kind carried out at prescribed premises shall be reduced by the amount of that grant.

“(4) For the purposes of this Act, the factory cost in connection with processes in the manufacture of prescribed equipment incurred by a manufacturer of the equipment includes factory overhead charges (including rent, hire or leasing costs in relation to factory buildings, plant or equipment) apportioned on the basis of a full accounting period of the manufacturer.

“(5) For the purposes of this Act, the factory cost incurred by a manufacturer in connection with processes in the manufacture of prescribed equipment does not include—

(a) the cost (including the cost of wastage) of parts or materials delivered into the store of the manufacturer, being parts or materials supplied to the manufacturer for incorporation in the equipment or in the packaging of the equipment;

(b) the cost of any process in the manufacture carried out by a person other than the manufacturer or a person employed by the manufacturer at premises registered under section 14t in the name of the manufacturer, not being a process by way of design, research or development carried out in Australia on behalf of the manufacturer;

(c) costs of general administration (other than factory administration), including, where the manufacturer is a body corporate, corporate expenses;

(d) selling and service charges;

(e) sales tax in respect of completed equipment;

(f) tax on income, other than tax on income deducted in respect of the wages, salaries or other remuneration of employees;

(g) costs incurred after the completion of the manufacture of the equipment, other than costs of, or relating to, the testing or packing (excluding the cost of packaging) of the equipment at prescribed premises;

(h) without limiting paragraph (g), the commissioning and installation of completed equipment for the intended user of the equipment, whether or not the user is the manufacturer;

(j) the value of perquisites provided to employees of the manufacturer (including, where the manufacturer is a body corporate, staff of that body corporate) that does not form part of their taxable income;

(k) profit;

(m) bonuses paid out of profits;

(n) costs charged or levied on the manufacturer by an associate of the manufacturer that are not costs actually incurred by the associate;

(p) interest, other than interest on money borrowed from another person for the purpose of financing—

(i) bought-in material and stock;

(ii) work in progress;

(iii) research and development in Australia; or

(iv) the purchase of production plant, production equipment, or factory buildings, owned by the manufacturer;

(q) depreciation of buildings, other than depreciation at a rate of 4% per annum, or, if another rate is prescribed, that other rate, on the historic cost of factory buildings owned by the manufacturer;

(r) depreciation of machinery, plant or equipment, other than depreciation of machinery, plant or equipment owned by the manufacturer that is depreciation allowed by the Commissioner of Taxation for the purposes of a law of the Commonwealth relating to taxation;

(s) losses incurred on the sale or other disposal of buildings, machinery, plant or equipment;

(t) long service leave, other than provision for such leave;

(u) severance pay, other than severance pay in relation to service during a period that is within a period to which this Act applies and during which the manufacturer was a manufacturer of prescribed equipment; and

(v) freight, and costs relating to vehicles, incurred in respect of the delivery of completed equipment.

“(6) Where, in relation to a claim for bounty or to a return in accordance with section 14p or otherwise for the purposes of this Act, the Comptroller-General—

(a) is unable to verify the value added to prescribed equipment by a manufacturer; or

(b) forms the opinion that, having regard to sound accounting principles, costs included in factory cost by reference to which the value added to prescribed equipment by a manufacturer is ascertained—

(i) are incorrect or overestimated;

(ii) are higher than would have been the case if the manufacturer had not marginally costed or similarly disproportionately costed the manufacture of goods in respect of which bounty is not payable;

(iii) have been fixed in order to obtain an increase in bounty;

(iv) are unduly higher than similar costs incurred by other manufacturers of similar equipment;

(v) have been increased as the result of the influence of a relationship between the manufacturer and an associate of the manufacturer; or

(vi) are higher than would have been the case if the manufacturer had provided services that were provided, and charged for, by an associate of the manufacturer,

the Comptroller-General may, by instrument signed by him or her, determine the value added to that prescribed equipment by that manufacturer, being the value that, having regard to all relevant circumstances, the Comptroller-General considers to be appropriate, and the value added to that prescribed equipment by that manufacturer shall, for the purposes of this Act, be the value so determined.

“(7) For the purposes of this Act, where a manufacturer of prescribed equipment manufactures prescribed equipment from other equipment in respect of which bounty under this Act (including bounty to which Part II applies) or under the Bounty (Computers) Act 1984 has become payable (whether or not it has been paid), the value added to that first-mentioned prescribed equipment by the manufacturer does not include any value added to the other equipment by the manufacturer.

“(8) In sub-section (3), ‘State’ includes the Northern Territory.

Accounting period

“14e. (1) Unless and until a manufacturer of prescribed equipment gives a notice under sub-section (2), an accounting period of that manufacturer shall, for the purposes of this Act, be a financial year.

“(2) A manufacturer of prescribed equipment may, within 3 months after the day on which the Bounty (Injection-moulding Equipment) Amendment Act 1985 receives the Royal Assent or the manufacturer begins to manufacture prescribed equipment, whichever occurs last, give the Comptroller-General notice in writing that the manufacturer wishes each period of 12 months commencing on a specified day in a specified month to be an accounting period of the manufacturer for the purposes of this Act and, where the manufacturer does so, subject to sub-section (3), those periods shall, for the purposes of this Act, be accounting periods of the manufacturer.

“(3) Where—

(a) a manufacturer of prescribed equipment has accounting periods of 12 months by virtue of sub-section (2) or of this sub-section; and

(b) it becomes necessary or convenient that other periods (in this sub-section referred to as ‘new periods’) of 12 months, being periods in respect of which annual accounting reports of the manufacturer are required to be prepared for the purposes of another law of the Commonwealth or of a law of a State or Territory, should, in future, be

the accounting periods of the manufacturer for the purposes of this Act,

the manufacturer may give the Comptroller-General notice in writing that the manufacturer wishes the new periods to be the accounting periods of the manufacturer for the purposes of this Act (being a notice describing the new periods by specifying the day and month of their commencement and setting out the reasons for the change of accounting periods) and, where the manufacturer does so—

(c) the accounting period of the manufacturer in which commences the earliest new period that commences after the giving of the notice shall cease to be such a period and the period commencing on the first day of that former accounting period and ending on the day immediately preceding that earliest new period shall, for the purposes of this Act, be an accounting period of the manufacturer; and

(d) after the end of the period prescribed by paragraph (c), the new periods shall, for the purposes of this Act, be the accounting periods of the manufacturer.

“Division 2—Bounty

Specification of bounty on prescribed equipment

“14f. (1) Bounty is payable in accordance with this Act on the production in Australia of prescribed equipment.

“(2) Bounty in respect of prescribed equipment is payable to the manufacturer, or the manufacturers, of the equipment.

“(3) A manufacturer is not entitled to receive a payment of bounty in respect of prescribed 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 prescribed premises;

(b) the last substantial process in the manufacture of the equipment was completed at prescribed premises during a period to which this Act applies; and

(i) in the case of equipment that is an injection-moulding machine—sold, or otherwise disposed of, by a manufacturer for use, or used by a manufacturer, in the production, in Australia, of artificial plastic goods; or

(ii) in any other case—

(a) sold, or otherwise disposed of, by a manufacturer for use in Australia in the manufacture by another person of other prescribed equipment in respect of which that other person is entitled to receive, or has received, a payment of bounty; or

(b) sold, or otherwise disposed of, by a manufacturer for use, or used by a manufacturer, in Australia, in the repair of, or as part of, injection-moulding equipment that is used in the production, in Australia, of artificial plastic goods.

“(4) For the purposes of this Act, when bounty is payable in respect of prescribed equipment it shall be deemed to have become payable on the day on which the condition specified in paragraph (3) (c) became satisfied in relation to the equipment.

“(5) Bounty is not payable in respect of any prescribed equipment manufactured by the Commonwealth, by a State or by an authority of the Commonwealth or of a State (including an educational institution established by the Commonwealth or a State).

“(6) In this section, ‘State’ includes the Northern Territory.

Amount of bounty on prescribed equipment

“14g. The amount of bounty payable in respect of prescribed equipment is—

(a) where the condition specified in paragraph 14f (3) (c) is satisfied in relation to the equipment on a day during a period to which this Act applies commencing on 23 November 1984 or on 10 October 1985—an amount equal to 20% of the value added to the equipment by the manufacturer; and

(b) where that condition is satisfied in relation to the equipment on a day during a period to which this Act applies commencing on 10 October 1986 or 10 October 1987—an amount equal to 10% of the value added to the equipment by the manufacturer.

Limit on amount of bounty

“14h. (1) The amount available for the payment of bounty in respect of prescribed equipment in respect of which bounty becomes payable in a period to which this Act applies is—

(a) in the case of the period commencing on 23 November 1984—$528,000;

(b) in the case of the period commencing on 10 October 1985—$600,000;

(d) in the case of the period commencing on 10 October 1987—$400,000.

“(2) Subject to sub-section (3), the regulations may prescribe a factor for the purposes of this section in respect of a period referred to in a paragraph of sub-section (1) and, where a factor is so prescribed, an amount equal to the product of that factor and the amount specified in that paragraph shall be deemed to have been substituted for the amount so specified.

“(3) The regulations shall not prescribe a factor for the purposes of this section in respect of a period referred to in a paragraph of sub-section (1) so that, but for this sub-section, the sum of the amounts referred to in paragraphs (1) (a), (b), (c) and (d) would, as a result of that factor being prescribed, exceed $1,928,000.

“(4) Where the amount available for payment of bounty in respect of prescribed equipment in respect of which bounty becomes payable during a period referred to in a paragraph of sub-section (1) is insufficient for the payment in full of all valid claims in respect of that prescribed equipment, the bounty otherwise payable in respect of each of those claims shall be reduced to an amount that bears the same proportion to the amount of the claim as the amount so available bears to the total amount of those claims.

“(5) If the Comptroller-General is of the opinion that the amount available for payment of bounty in respect of prescribed equipment in respect of which bounty will become payable during a period referred to in sub-section (1) will be insufficient for the payment in full of all valid claims in respect of that prescribed equipment, the Comptroller-General may withhold payment of the whole or any part of the bounty otherwise payable upon such a claim until the Comptroller-General has ascertained the total amount of all those claims.

Good quality of prescribed equipment

“14j. Bounty is not payable in respect of prescribed equipment if the Comptroller-General declares in writing that, in his or her opinion, the equipment is not of good and merchantable quality.

“Division 3—Payment of Bounty

Advances on account of bounty on prescribed equipment

“14k. (1) An advance on account of bounty may be made to a person on such terms and conditions as are approved by the Minister in writing.

“(2) If, at the expiration of an accounting period of a manufacturer of prescribed equipment, the manufacturer has received, by way of advances on account of bounty that may become payable to the manufacturer during that period, an amount that exceeds the amount of bounty that became payable to the manufacturer during that period, the manufacturer is liable to repay to the Commonwealth the amount of the excess.

“(3) If a person receives, by way of advances on account of bounty in respect of particular prescribed equipment, an amount that exceeds the amount of bounty payable to the person in respect of that prescribed equipment, the person is liable to repay to the Commonwealth the amount of the excess.

“(4) If a person receives an amount by way of advances on account of bounty that may become payable to the person and the bounty does not become payable to the person, the person is liable to repay to the Commonwealth the amount so received.

Claims for payment of bounty

“14l. (1) A person who claims to be entitled to be paid an amount of bounty in respect of prescribed equipment may lodge a claim for payment to the person of the amount.

“(2) A claim under sub-section (1) in respect of prescribed 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;

(d) be lodged with the Collector for the State or Territory in which the manufacture of the prescribed equipment was completed, or, if there is no such Collector, the Comptroller-General, within 12 months after the day on which the condition specified in paragraph 14f (3) (c) became satisfied in relation to the equipment.

“(3) As soon as practicable after the lodgment of the claim, the Comptroller-General shall, after examining the claim and causing such inquiries as the Comptroller-General considers necessary to be made (including inquiries under sections 16 and 17)—

(a) if the Comptroller-General is satisfied that the claim complies with sub-section (2) and that the claimant is, or, if certain estimates are correct, is, otherwise entitled to be paid an amount of bounty in respect of prescribed equipment to which the claim relates—approve, in writing, payment of the amount; or

(b) if the Comptroller-General is not so satisfied—refuse, in writing, to approve payment of bounty in respect of the equipment to which the claim relates.

“(4) Where the Comptroller-General makes a decision under sub-section , (3) in relation to a claim approving, or refusing to approve, payment of bounty, not being a decision made within 30 days after the lodging of the claim and approving payment of the amount of bounty claimed, the Comptroller-General shall cause to be served on the person who lodged the claim, a notice in writing setting out the decision.

Variation of inadequate claims

“14m. (1) Where a person who has lodged a claim under section 14l (whether or not the claim has been dealt with under sub-section 14l (3)) considers that the claim was, by reason of an inadvertent error, a claim for an amount of bounty in respect of prescribed equipment that was less than the amount of bounty 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 sub-section (1) in respect of prescribed 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;

(d) be lodged with the Collector for the State or Territory in which the manufacture of the bountiable equipment was completed, or, if there is no such Collector, the Comptroller-General, within 12 months after the day on which the condition specified in paragraph 14f (3) (c) became satisfied in relation to the equipment.

“(3) Where a claim under sub-section (1) relates to a claim under section 14l that has not been dealt with under sub-section 14l (3), the 2 claims shall be dealt with under sub-section 14l (3) as if they were one claim under section 14l.

“(4) As soon as practicable after the lodgment of a claim under sub-section (1) to which sub-section (3) does not apply, the Comptroller-General shall, after examining the claim and causing such inquiries as the Comptroller-General considers necessary to be made (including inquiries under sections 16 and 17)—

(a) if the Comptroller-General is satisfied that the claim complies with sub-section (2) and that the claimant is, or, if certain estimates are correct, is, otherwise entitled to be paid an additional amount of bounty in respect of bountiable equipment to which the claim relates—approve, in writing, payment of the additional amount; or

(b) if the Comptroller-General is not so satisfied—refuse, in writing, to approve payment of an additional amount of bounty in respect of the equipment to which the claim relates.

“(5) Where the Comptroller-General makes a decision under sub-section (4) in relation to a claim approving, or refusing to approve, payment of an additional amount of bounty, not being a decision made within 30 days after the lodging of the claim and approving payment of the additional amount claimed, the Comptroller-General shall cause to be served on the person who lodged the claim, a notice in writing setting out the decision.

Variation of excessive claims

“14n. (1) Where a person who has lodged a claim under section 14l (whether or not the claim has been dealt with under sub-section 14l (3)) becomes aware that the claim is, by reason of an inadvertent error, a claim for an amount of bounty in respect of prescribed equipment that exceeds the amount of bounty 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 error, lodge an acknowledgment of the error, being an acknowledgment that complies with sub-section (2).

Penalty for contravention of this sub-section: $1,000.

“(2) An acknowledgment under sub-section (1) in respect of prescribed 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;

(d) be lodged with the Collector for the State or Territory in which the manufacture of the prescribed equipment was completed, or, if there is no such Collector, the Comptroller-General.

“(3) Where an acknowledgment relates to a claim under section 14l that has not been dealt with under sub-section 14l (3), the claim shall be dealt with under that sub-section as if it had been amended in accordance with the acknowledgment.

“(4) Where the Comptroller-General, after examining an acknowledgment under sub-section (1) to which sub-section (3) does not apply and causing such inquiries as the Comptroller-General considers necessary to be made (including inquiries under sections 16 and 17), is satisfied that there has been an overpayment of a claim by more than $100, the Comptroller-General 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.

Manufacturers to furnish returns of costs

“14p. (1) A manufacturer of prescribed equipment shall, within 6 months after the end of each accounting period of the manufacturer that falls, or part of which falls, within a period to which this Act applies, furnish a return setting out particulars of the factory cost incurred by the manufacturer in relation to prescribed equipment manufactured in that accounting period by the manufacturer.

“(2) A return under sub-section (1) in respect of prescribed 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;

(d) be lodged with the Collector for the State or Territory in which the manufacture of the prescribed equipment was completed or for a State or Territory in which the manufacture of some of the prescribed equipment was completed, as the case requires, or, if there is no such Collector, the Comptroller-General.

“(3) The Comptroller-General may, by notice signed by the Comptroller-General, require a manufacturer of prescribed equipment who has furnished a return under sub-section (1) to provide, within a period specified in the notice (not being a period of less than one month), a certificate,

signed by a qualified accountant approved by the Comptroller-General for the purpose, to the effect that the particulars set out in the return are correct.

“(4) Without limiting the generality of sub-section (3), the Comptroller-General, in considering whether a manufacturer of prescribed equipment should be required to furnish a certificate under that sub-section, shall have regard to—

(a) the extent of the claims for bounty made by the manufacturer in the relevant accounting period of the manufacturer;

(b) the expense involved in obtaining the certificate; and

“(5) The Comptroller-General shall not refuse to approve a qualified accountant for the purposes of sub-section (3) in relation to a manufacturer of prescribed equipment unless the Comptroller-General is satisfied that it is not appropriate to approve the accountant because of an association between the accountant and the manufacturer.

“(6) A manufacturer of prescribed equipment shall not refuse or fail to comply-with sub-section (1) or (2) to the extent that the manufacturer is capable of complying with it.

Penalty for contravention of this sub-section: $1,000.

“(7) A manufacturer of bountiable equipment shall not, in purported compliance with sub-section (1) or (2), furnish information that is, or estimates that are, to the knowledge of the manufacturer, false or misleading in a material particular.

Penalty for contravention of this sub-section: $1,000 or imprisonment for 6 months, or both.

Adjustment of claims following returns

“14q. (1) Where the particulars of factory cost set out in a return under section 14p in relation to an accounting period of a manufacturer of prescribed equipment show a difference between that cost and the factory cost, or an estimate of factory cost, on which claims for bounty lodged in respect of that period by the manufacturer were based, not being a cost determined under sub-section 14d (6), the manufacturer shall lodge with the return a statement in respect of the difference.

Penalty for contravention of this sub-section: $1,000.

“(2) A statement under sub-section (1) shall—

(a) be in accordance with the appropriate approved form;

(b) include such information as is required by the form; and

“(3) Where a statement under sub-section (1) is lodged by a manufacturer of prescribed equipment in relation to an accounting period of the manufacturer, the Comptroller-General shall, after examining the statement

and causing such inquiries as the Comptroller-General considers necessary to be made (including inquiries under sections 16 and 17)—

(a) if the Comptroller-General is satisfied that the statement complies with sub-section (2) and that the manufacturer is entitled to be paid an additional amount of bounty in respect of the prescribed equipment in relation to which claims for bounty were lodged in respect of that period— approve, in writing, payment of the additional amount;

(b) if the Comptroller-General is satisfied that there has been an overpayment of bounty by more than $100 in respect of the prescribed equipment in relation to which claims for bounty were lodged in respect of that period—cause to be served on the manufacturer a demand for the repayment of the amount of the overpayment, and the manufacturer is liable to repay that amount to the Commonwealth; or

(c) if paragraph (a) or (b) does not apply—decline, in writing, to adjust payments of bounty made in respect of claims lodged by the manufacturer in respect of that period.

“(4) Where the Comptroller-General makes a decision under sub-section (3) in relation to a statement under sub-section (1), the Comptroller-General shall cause to be served on the manufacturer of prescribed equipment who lodged the statement a notice in writing setting out the decision.

Other adjustments of claims

“14r. If the Comptroller-General becomes satisfied, otherwise than after examining—

(a) an acknowledgment under sub-section 14n (1); or

(b) a statement under sub-section 14q (1),

that there has been an overpayment of a claim for bounty by more than $100, the Comptroller-General 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.

Recovery of repayments

“14s. (1) Where a person is liable to repay an amount to the Commonwealth under section 14k, 14n, 14q or 14r, 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 14k, 14n, 14q or 14r, 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.

“Division 4—Miscellaneous

Registration of premises as prescribed premises

“14t. (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 Minister, in writing, by a person who carries on, or proposes to carry on, the manufacture of prescribed equipment at those premises.

“(3) Subject to sub-sections (6), (7) and (8), where an application for the registration of premises is made under sub-section (2) by a person who, in the opinion of the Minister, carries on, or proposes to carry on, the manufacture of prescribed equipment at those premises, the Minister shall—

(a) register those premises in the name of the applicant by signing a notice, in writing, specifying the date 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 Minister 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 date on which the notice under paragraph (3) (a), in relation to the premises, is signed, or such earlier date, not being a date earlier than 23 November 1984, as is determined by the Minister and specified in that notice.

“(5) The regulations may prescribe conditions to be complied with in connection with the manufacture of prescribed equipment at registered premises.

“(6) If conditions have been prescribed under sub-section (5), the Minister shall not register premises under this section unless the Minister is satisfied that the conditions have been, or will be, complied with in respect of those premises.

“(7) The Minister may require an applicant for the registration of premises under this section to furnish such information as the Minister considers necessary for the purposes of this Act and may refuse to register the premises until the information is furnished to the satisfaction of the Minister.

“(8) Where an applicant for the registration of premises under this section was not, on 23 November 1984, engaged in the manufacture of prescribed equipment at those premises, the Minister shall refuse to register those premises unless, in the opinion of the Minister, the registration of those premises will permit the orderly development in Australia of the industry manufacturing prescribed equipment.

“(9) Premises that, on 22 November 1984, were registered premises shall be deemed to have been registered under this section with effect from 23 November 1984.

“(10) Where—

(a) premises are registered under this section; and

(b) the person in whose name the premises are so registered and a person who carries on, or proposes to carry on, the manufacture of prescribed equipment at those premises (in this sub-section referred to as the ‘transferee’) make a joint application in writing to the Minister for the transfer of the registration of the premises to name of the transferee,

the Minister 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.

“(11) A transfer under sub-section (10) has effect from such date as is specified in the notice under that sub-section in relation to the transfer, being a date on or after 23 November 1984 and not earlier than 6 months before the date on which the application for the transfer was made.

“(12) Where the Minister becomes satisfied, in respect of premises registered under this section—

(a) that prescribed equipment is not being manufactured at those premises;

(b) that the manufacture of prescribed 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 (10) (b) in relation to the premises;

(c) if any conditions have been prescribed under sub-section (5), that prescribed equipment is being manufactured at those premises otherwise than in accordance with those conditions; or

(d) those premises are not being used solely or principally for industrial or commercial purposes,

the Minister 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, on the person in whose name the premises are registered.

“(13) 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.

Accounts relating to prescribed equipment

“14u. (1) A person is not entitled to bounty 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) of prescribed equipment in respect of which

bounty is, or may become, payable as are specified by the Minister in a notice published in the Gazette; and

(ii) such other particulars (if any) in relation to that equipment as are specified by the Minister 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 completion of the manufacture of the equipment concerned.

“(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.

Securities relating to prescribed equipment

“14v. The Minister may, by notice in writing served on a person to whom bounty could become payable, require the person 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 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 bounty, or an advance on account of bounty, unless the person gives security in accordance with the requirement.

Transitional—equipment manufactured before, but sold on or after, 23 November 1984

“14w. Where—

(a) but for this section, the manufacturer of injection-moulding equipment the manufacture of which was completed before 23 November 1984 is not entitled to receive a payment of bounty in respect of the equipment because only of paragraph 7 (3) (c); but

(b) the condition specified in paragraph 14f (3) (c) is satisfied in relation to the equipment on or after that day,

the last substantial process in the manufacture of the equipment, and therefore the manufacture of the equipment, shall, for the purposes of this Act, be deemed to have been completed on that day.

Transitional—equipment manufactured partly before and partly on or after 23 November 1984

“14x. Where—

(a) the last substantial process in the manufacture of prescribed equipment was completed at prescribed premises on or after 23 November 1984; and

(b) a process in the manufacture of the equipment was carried out before that date at registered premises registered under section 12 in the name of a manufacturer,

the process referred to in paragraph (b) shall, for the purposes of this Part, be deemed to have been carried out at prescribed premises registered under section 14t in the name of that manufacturer.”.

Heading to Part IV

8. Before section 15 of the Principal Act the following heading is inserted:

“PART IV—ADMINISTRATION”.

9. (1) Section 15 of the Principal Act is repealed and the following section is substituted:

Appointment of authorized officers

“15. (1) The Minister may, by writing signed by the Minister, appoint—

(a) a specified officer;

(b) the officer for the time being holding, or performing the duties of, a specified office; or

to be an authorized officer, or authorized officers, for the purposes of this Act.

“(2) In sub-section (1), ‘officer’ means an officer of the Department.”.

(2) A person who was, immediately before the day on which this section came into operation, an authorized person for the purposes of the Principal Act as in force immediately before that day, shall, for the purposes of the Principal Act as in force after the commencement of this section, be deemed to have been appointed on that day as an authorized officer under section 15 of the Principal Act as so amended.

Offences

10. Section 19 of the Principal Act is amended—

(a) by omitting from sub-section (1) “or imprisonment for 3 months”; and

(b) by omitting sub-sections (2), (3) and (4) and substituting the following sub-sections:

“(2) A person shall not knowingly obtain or attempt to obtain bounty that is not payable.

Penalty: $2,000 or imprisonment for 12 months, or both.

“(3) A person shall not—

(a) make to an authorized 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 in pursuance of sub-section 17 (1)) to an authorized 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: $1,000 or imprisonment for 6 months, or both.

“(4) A person shall not be prosecuted for an offence against sub-section (2) and an offence against sub-section 14n (1) in respect of the same claim for bounty.

“(5) In this section, ‘bounty’ includes an advance on account of bounty under section 11 or 14k.”.

11. After section 19 of the Principal Act the following sections are inserted:

Time for prosecutions

“19a. A prosecution for an offence against this Act may be commenced at any time within 3 years after the commission of the offence.

Recovery of bounty on conviction

“19b. (1) Where a person is convicted of an offence against sub-section 14n (1) or 19 (2) or (3), the court may, in addition to imposing a penalty under the sub-section, order the person to refund to the Commonwealth the amount of any bounty wrongfully obtained by the person.

“(2) Where a court has made an order under sub-section (1), a certificate signed by the appropriate officer of the court specifying the amount ordered to be refunded and the person by whom the amount is refundable may be filed in a court having civil jurisdiction to the extent of the amount and is thereupon enforceable in all respects as a final judgment of that court.

“(3) In this section, ‘bounty’ includes an advance on account of bounty under section 11 or 14k.”.

Return for Parliament

12. Section 20 of the Principal Act is amended—

(a) by omitting from paragraph (1) (b) “and the quantity of injection-moulding equipment in respect of which bounty was paid”; and

(b) by adding at the end the following sub-section:

“(3) In this section ‘bounty’ includes an advance on account of bounty under section 11 or 14k.”.

Application for review

13. Section 22 of the Principal Act is amended—

(a) by omitting from paragraph (f) “or”; and

(b) by adding at the end the following paragraphs and sub-sections:

“(h) a declaration by the Comptroller-General for the purposes of section 14j;

(j) a decision of the Comptroller-General under paragraph 14l (3) (a) approving payment of bounty;

(k) a decision of the Comptroller-General under paragraph 14l (3) (b) refusing to approve payment of bounty;

(m) a decision of the Comptroller-General under paragraph 14m (4) (a) approving a payment;

(n) a decision of the Comptroller-General under paragraph 14m (4) (b) refusing to approve a payment;

(p) a decision of the Comptroller-General for the purposes of sub-section 14n (4);

(q) a decision of the Comptroller-General under paragraph 14q (3) (a) approving a payment;

(r) a decision of the Comptroller-General for the purposes of paragraph 14q (3) (b);

(s) a decision of the Comptroller-General under paragraph 14q (3) (c) to refuse to adjust payments of bounty;

(t) a decision of the Comptroller-General for the purposes of section 14r;

(u) a decision of the Minister under paragraph 14t (3) (b) refusing to register premises, including a decision to refuse by virtue of sub-section 14t (7) but not including a refusal under sub-section 14t (8);

(v) a decision of the Minister under sub-section 14t (12) cancelling the registration of premises; or

(w) a requirement by the Minister under section 14v.

“(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) (j), (k), (m), (n), (p), (r), (s) or (t) in respect of prescribed equipment, the Tribunal, if it considers it appropriate to do so, may—

(a) if a determination under sub-section 14d (6) 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 sub-section in respect of the equipment to which the determination so set aside applied; or

(b) if a determination under that sub-section 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 sub-section in respect of the equipment to which the decision applies.

“(3) In sub-section (1), ‘decision’ has the same meaning as in the Administrative Appeals Tribunal Act 1975”.

Minor amendments

14. The Principal Act is amended as set out in the Schedule.

—————

SCHEDULE Section 14

MINOR AMENDMENTS

Sub-section 16 (1)—

Omit “authorized person” (wherever occurring), substitute “authorized officer”.

Sub-section 16 (2)—

Omit “authorized person”, substitute “authorized officer”.

Sub-section 17 (1)—

Omit “authorized person”, substitute “authorized officer”.

Sub-section 18 (1)—

Omit “authorized person”, substitute “authorized officer”.

Paragraph 19 (1) (a)—

Omit “authorized person”, substitute “authorized officer”.

NOTE

1. No. 78, 1979, as amended. For previous amendments, see No. 26, 1982; and No. 77, 1983.

[Minister’s second reading speech made in—

House of Representatives on 20 March 1985

Senate on 18 April 1985]