{"id":"C2004A03222","name":"Subsidy (Grain Harvesters and Equipment) Act 1985","slug":"subsidy-grain-harvesters-and-equipment-act-1985","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"183 of 1985","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7372,"registerId":"commonwealth-C2004A03222-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Subsidy (Grain Harvesters and Equipment) Act 1985","content":"SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - TABLE OF PROVISIONS  \n  \n  \nTABLE  \nTABLE OF PROVISIONS  \n  \nPART I - PRELIMINARY  \n  \nSection  \n  \n1\\. Short title  \n2\\. Commencement  \n3\\. General administration of Act  \n4\\. Interpretation  \n5\\. Effect of amendments of Tariff Act  \n6\\. Sales value  \n7\\. Value added  \n8\\. Accounting period  \n9\\. Uniformity  \nPART II - SUBSIDY  \n10\\. Specification of subsidy - manufactured subsidised equipment  \n11\\. Specification of subsidy - imported subsidised equipment  \n12\\. Subsidy not payable  \n13\\. Amount of subsidy - manufactured subsidised equipment  \n14\\. Amount of subsidy - imported subsidised equipment  \n15\\. Availability of subsidy  \n16\\. Good quality of subsidised equipment  \nPART III - PAYMENT OF SUBSIDY  \n17\\. Advances on account of subsidy  \n18\\. Claims for payment of subsidy  \n19\\. Variation of inadequate claims  \n20\\. Variation of excessive claims  \n21\\. Other adjustments of claims  \n22\\. Recovery of repayments  \nPART IV - ADMINISTRATION  \n23\\. Registration of premises  \n24\\. Accounts  \n25\\. Securities  \n26\\. Appointment of authorised officers  \n27\\. Stock-taking and inspection of production and accounts, &c.  \n28\\. Power to require persons to answer questions and produce documents  \n29\\. Power to examine on oath, &c.  \n30\\. Offences  \n31\\. Time for prosecutions  \n32\\. Recovery of subsidy on conviction  \nPART V - MISCELLANEOUS  \n33\\. Return for Parliament  \n34\\. Delegation  \n35\\. Application for review  \n36\\. Statement to accompany notice of decisions  \n37\\. Money to be appropriated  \n38\\. Transitional  \n39\\. Regulations  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - LONG  \nTITLE  \n  \n  \nSECT  \nAn Act to provide for the payment of subsidy on the  \nproduction, or in respect of the importation, of certain grain harvesters and related equipment, and for related purposes  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART I  \nPART I - PRELIMINARY  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 1  \nShort title  \n  \n  \n(Assented to 16 December 1985)  \n\nSECT  \n1\\. This Act may be cited as the Subsidy (Grain Harvesters and Equipment) Act  \n1985.  \n  \n(Minister's second reading speech made in -  \nHouse of Representatives on 27 November 1985;  \nSenate on 3 December 1985)  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 2  \nCommencement  \n  \n  \nSECT  \n2\\. This Act shall be deemed to have come into operation on 21 August 1985.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 3  \nGeneral administration of Act  \n  \n  \nSECT  \n3\\. The Comptroller has the general administration of this Act.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 4  \nInterpretation  \n  \n  \nSECT  \n4\\. (1) In this Act, unless the contrary intention appears -  \n\"accounting period\", in relation to a manufacturer or importer of subsidised  \nequipment, has the meaning given by section 8;  \n\"advance\" means an advance on account of subsidy under section 17;  \n\"approved form\" means a form approved by the Comptroller in writing;  \n\"authorised officer\" means a person who is an authorised officer for the  \npurposes of this Act by virtue of an appointment under section 26;  \n\"Collector\" has the same meaning as in the Customs Act 1901;  \n\"completion manufacturer\", in relation to subsidised equipment, means the  \nmanufacturer of the equipment who was the owner of the equipment immediately  \nbefore the completion of the last substantial process in the manufacture of  \nthe equipment;  \n\"Comptroller\" means the Comptroller-General of Customs;  \n\"importer\", in relation to subsidised equipment, means -  \n(a) except where paragraph (b) applies, the person who was  \nthe beneficial owner of the equipment at the time of its arrival within the  \nlimits of the port or airport in Australia at which it was landed; or  \n(b) where the Comptroller declares, in writing, that he or she is  \nsatisfied that, before the lodging of a claim for subsidy in respect of the  \nequipment, a specified person took over the rights of the person referred to  \nin paragraph (a) in relation to the equipment - that specified person;  \n\"manufacture\" includes assemble;  \n\"manufacturer\", in relation to subsidised equipment, means -  \n(a) a person who, at premises registered under section 23 in the  \nname of the person, carried out a substantial process or substantial processes  \nin the manufacture of the equipment (whether as intended supplier of the  \nequipment, a contractor, a sub-contractor or otherwise), not being a person  \nwhose only contribution to the manufacture of the equipment was -  \n(i) the carrying out of design, research or development;  \n(ii) engaging in systems engineering;  \n(iii) the provision of software; or  \n(iv) the development or testing of a prototype of the  \nequipment; or  \n(b) a person who arranged with another manufacturer of the  \nequipment for the carrying out at registered premises by the other  \nmanufacturer of a substantial process or substantial processes in the  \nmanufacture of the equipment;  \n\"primary producer\" means a person engaged in the commercial cultivation or  \ngathering in of crops;  \n\"production service\" includes -  \n(a) the provision of, or a service relating to, software;  \n(b) a service by way of design, system engineering, testing,  \nresearch or development;  \n(c) heat treatment; and  \n(d) a service declared by the regulations to be a production  \nservice for the purpose of this Act;  \n\"registered premises\" means premises registered by the Comptroller under  \nsection 23;  \n\"subsidised equipment\" means -  \n(a) a subsidised harvester; or  \n(b) subsidised harvester equipment;  \n\"subsidised harvester\" means a completely assembled combine grain harvester  \nmachine that -  \n(a) is of a kind used for the harvesting of cereal grain seed;  \n(b) is power operated;  \n(c) is capable of -  \n(i) cutting and gathering a crop;  \n(ii) threshing to separate grain seed from grain heads;  \n(iii) separating loose grain held in suspension after  \nthreshing; and  \n(iv) cleaning the grain to remove extraneous matter;  \n(d) if it were imported into Australia, would be goods to which  \nitem 84.25 in Schedule 3 to the Tariff Act would apply; and  \n(e) if it were imported into Australia and were goods to which  \nsection 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,  \nwould be goods the duty of Customs in respect of which ascertained in  \naccordance with Part II of the Tariff Act would be so ascertained by reference  \nto a rate of duty that does not exceed 2%;  \n\"subsidised harvester equipment\" means equipment designed solely or  \nprincipally as a part or accessory for a subsidised harvester, being equipment  \nthat -  \n(a) if it were imported into Australia, would be goods to which  \nitem 84.25 in Schedule 3 to the Tariff Act would apply; and  \n(b) if it were imported into Australia and were goods to which  \nsection 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,  \nwould be goods the duty of Customs in respect of which ascertained in  \naccordance with Part II of the Tariff Act would be so ascertained by reference  \nto a rate of duty that does not exceed 2%;  \n\"subsidy\" means subsidy under this Act;  \n\"subsidy period\" means the period commencing on 21 August 1985 and ending on  \nthe terminating day;  \n\"Tariff Act\" means the Customs Tariff Act 1982;  \n\"terminating day\" means 31 December 1990 or such later day, not being a day  \nlater than 30 June 1991, as is fixed by the Minister by notice published in  \nthe Gazette before 31 December 1990.  \n(2) For the purposes of this Act, a subsidised harvester shall not be taken  \nto have been used in the commercial harvesting of crops because only of the  \nuse of the harvester in a demonstration for the purpose of promoting the sale  \nof harvesters.  \n(3) Where the Tariff Act is proposed to be altered by a Customs Tariff  \nalteration proposed in the Parliament in such a way that Schedule 3 to that  \nAct would be amended, or would be deemed to have been amended, on a particular  \nday, that Act shall, for the purposes of this Act, be deemed to have been so  \namended on that day.  \n(4) For the purposes of this Act, 2 persons shall be deemed to be associates  \nof each other if, and only if -  \n(a) both being natural persons -  \n(i) they are connected by a blood relationship or by marriage or  \nby adoption; or  \n(ii) one of them is an officer or director of a body corporate  \ncontrolled, directly or indirectly, by the other;  \n(b) both being bodies corporate -  \n(i) both of them are controlled, directly or indirectly, by a third  \nperson (whether or not a body corporate);  \n(ii) both of them together control, directly or indirectly, a third  \nbody corporate; or  \n(iii) the same person (whether or not a body corporate) is in a  \nposition to cast, or control the casting of, 5% or more of the maximum number  \nof votes that might be cast at a general meeting of each of them;  \n(c) one of them, being a body corporate, is, directly or indirectly,  \ncontrolled by the other (whether or not a body corporate);  \n(d) one of them, being a natural person, is an employee, officer or  \ndirector of the other (whether or not a body corporate);  \n(e) they are members of the same partnership; or  \n(f) they are trustees or beneficiaries, or one of them is a trustee and  \nthe other is a beneficiary, of the same trust.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 5  \nEffect of amendments of Tariff Act  \n  \n  \nSECT  \n5\\. (1) Where -  \n(a) the Tariff Act is amended; and  \n(b) the amendment results in goods of a particular kind ceasing to be  \nsubsidised equipment, the manufacture of goods of that kind the manufacture of  \nwhich was commenced before, and completed after, the day on which the Tariff  \nAct is amended shall, for the purposes of this Act, be deemed to have been  \ncompleted on the day immediately preceding that day.  \n(2) Where -  \n(a) the Tariff Act is amended;  \n(b) the amendment results in goods of a particular kind ceasing to be  \nsubsidised equipment; and  \n(c) the day on which the Tariff Act is amended (in this sub-section referred  \nto as the \"operative day\") is earlier than -  \n(i) the day (if any) on which notice of intention to propose a  \nCustoms Tariff alteration by way of that amendment was  \npublished in the Gazette in accordance with section 273EA  \nof the Customs Act 1901;  \n(ii) the day (if any) on which a Customs Tariff alteration by  \nway of that amendment was proposed in the Parliament; or  \n(iii) the day on which the Bill for the Act making that amendment  \nwas introduced into the Parliament,  \nwhichever occurred first,  \nthe manufacture of goods of that kind the manufacture of which was -  \n(d) completed after the operative day and before the day referred to in  \nsub-paragraph (c) (i), (ii) or (iii) that occurred first; or  \n(e) commenced before, and completed after, the last-mentioned day,  \nshall, for the purposes of this Act, be deemed to have been completed on the  \nday immediately preceding the operative day.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 6  \nSales value  \n  \n  \nSECT  \n6\\. (1) For the purposes of this Act, the sales value of equipment (being  \nsubsidised equipment or equipment used in the manufacture of subsidised  \nequipment) shall be deemed to be an amount ascertained in accordance with the  \nformula -  \nA-(B + C + D + E + F),  \nwhere -  \nA is the price that was charged, or will be charged, for the equipment by a  \nmanufacturer of the equipment in a sale of the equipment by the manufacturer  \nto a person included in a class of persons to whom equipment of the same kind  \nas the equipment is usually sold by manufacturers of equipment of that kind;  \nB is the cost (included in that price) relating to the selling, distribution  \nor delivery of the equipment, including costs for freight in respect of the  \ndelivery of the equipment from the premises in Australia where the last  \nsubstantial process in the manufacture of the equipment was carried out in  \nAustralia;  \nC is the amount (included in that price) for charges and expenses  \nassociated with arrangements known as dealer floor plan arrangements;  \nD is the amount allowed, or to be allowed, in respect of that price as a  \nrebate or discount;  \nE is the amount (included in that price) for time payment or other  \nfinancial accommodation;  \nF is such cost or amount (if any) as is prescribed.  \n(2) Where the manufacturer of equipment has not charged, and does not  \npropose to charge, for the equipment, the Comptroller may, by writing signed  \nby the Comptroller, determine the sales value of the equipment and the sales  \nvalue of the equipment shall, for the purposes of this Act, be the value so  \ndetermined.  \n(3) Where the Comptroller is unable to ascertain (whether because there is  \nno relevant sale or otherwise) or verify the sales value of equipment or a  \nprice, cost, or amount, that affects that sales value, the Comptroller may, by  \nwriting signed by the Comptroller, determine the sales value of the equipment  \nand the sales value of the equipment shall, for the purposes of this Act, be  \nthe value so determined.  \n(4) Where the Comptroller is satisfied -  \n(a) that the sales value of equipment was influenced because of a  \ncommercial, financial or other relationship between the manufacturer of the  \nequipment, or an associate of the manufacturer, and the purchaser, or an  \nassociate of the purchaser, not being a relationship created by the sale  \nitself; and  \n(b) that, because of that relationship, the amount of the sales value is  \nhigher than it would otherwise have been,  \nthe Comptroller may, by writing signed by the Comptroller, determine the sales  \nvalue of the equipment and the sales value of the equipment shall, for the  \npurposes of this Act, be the value so determined.  \n(5) When making a determination under sub-section (2), (3) or (4) in  \nrelation to equipment, the Comptroller shall have regard to the lowest price  \nknown to him or her charged for comparable equipment by another manufacturer  \nor importer in Australia.  \n(6) In this section, \"manufacturer\", in relation to equipment (other than  \nsubsidised equipment) used in the manufacture of subsidised equipment, means a  \nperson who, if the equipment were subsidised equipment, would be a  \nmanufacturer of the equipment.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 7  \nValue added  \n  \n  \nSECT  \n7\\. (1) For the purposes of this Act, the value added to subsidised equipment  \nby a manufacturer of the equipment shall be deemed to be an amount ascertained  \nin accordance with the formula -  \nG-(H + I + J + K),  \nwhere -  \nG is -  \n(a) where the manufacturer is the completion manufacturer of  \nthe equipment - the sales value of the subsidised equipment; or  \n(b) where the manufacturer is not the completion manufacturer  \nof the subsidised equipment - the sales value of the equipment manufactured by  \nthe manufacturer and used in the manufacture of the subsidised equipment;  \nH is the cost of parts and materials delivered into the store of the  \nmanufacturer, being parts and materials supplied to the manufacturer for  \nincorporation in the manufacture or packaging of the relevant equipment  \nmanufactured by the manufacturer;  \nI is the cost of any process carried out, or any production service  \nprovided, by -  \n(a) the manufacturer, or a person employed by the manufacturer,  \notherwise than at premises registered under section 23 in the name of the  \nmanufacturer; or  \n(b) a person other than -  \n(i) the manufacturer; or  \n(ii) a person employed by the manufacturer,  \nnot being a production service provided in Australia by or on behalf of the  \nmanufacturer;  \nJ is interest on money borrowed from another person for the purpose of  \nfinancing research or development, other than research and development carried  \nout in Australia by or on behalf of the manufacturer;  \nK is such costs (if any) as are prescribed.  \n(2) Where, in relation to a claim for subsidy or otherwise for the purposes  \nof this Act, the Comptroller -  \n(a) is unable to verify the value added to subsidised equipment by a  \nmanufacturer of the equipment; or  \n(b) forms the opinion that, having regard to sound accounting principles,  \ncosts to which the value added to subsidised equipment by a manufacturer of  \nthe equipment is ascertained -  \n(i) are incorrect or overestimated;  \n(ii) are higher than would have been the case if the manufacturer  \nhad not marginally costed or similarly disproportionately  \ncosted the manufacture of goods in respect of which subsidy  \nis not payable;  \n(iii) have been fixed in order to obtain an increase in subsidy;  \n(iv) are unduly higher than similar costs incurred by other  \nmanufacturers of similar equipment;  \n(v) have been increased as the result of the influence of a  \nrelationship between the manufacturer and an associate of the manufacturer;  \nor  \n(vi) are higher than would have been the case if the manufacturer  \nhad provided services that were provided, and charged for, by an associate of  \nthe manufacturer,  \nthe Comptroller may, by writing signed by the Comptroller, determine the value  \nadded to that subsidised equipment by that manufacturer, being the value that,  \nhaving regard to all relevant circumstances, the Comptroller considers to be  \nappropriate, and the value added to that subsidised equipment by that  \nmanufacturer shall, for the purposes of this Act, be the value so determined.  \n(3) Where, in relation to a claim for subsidy or otherwise for the purposes  \nof this Act, the Comptroller -  \n(a) is unable to verify a cost referred to in sub-section (1) in respect of  \nsubsidised equipment; or  \n(b) forms the opinion that, having regard to sound accounting principles,  \nsuch a cost -  \n(i) is incorrect or underestimated;  \n(ii) is lower than would have been the case if the manufacturer  \nhad not marginally costed or similarly disproportionately  \ncosted the manufacture of goods in respect of which subsidy  \nis not payable;  \n(iii) has been fixed in order to obtain an increase in subsidy;  \n(iv) is unduly lower than a similar cost incurred by other  \nmanufacturers of similar equipment;  \n(v) has been reduced as a result of the influence of a relationship  \nbetween the manufacturer and an associate of the  \nmanufacturer; or  \n(vi) is lower than would have been the case if the manufacturer  \nhad provided services that were provided, and charged for,  \nby an associate of the manufacturer,  \nthe Comptroller may, by writing signed by the Comptroller, determine that  \ncost, being the cost that, having regard to all relevant circumstances, the  \nComptroller considers to be appropriate, and that cost shall, for the purposes  \nof this Act, be the cost so determined.  \n(4) When making a determination under sub-section (2) or (3) in relation to  \nsubsidised equipment, the Comptroller may, if he or she considers it  \nappropriate, disregard any costs charged to, or levied on, the manufacturer of  \nthe equipment by an associate of the manufacturer, other than costs actually  \nincurred by the associate.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 8  \nAccounting period  \n  \n  \nSECT  \n8\\. A reference in this Act to an accounting period of a manufacturer or  \nimporter of subsidised equipment shall be construed as a reference to -  \n(a) where the manufacturer or importer has an accounting period in relation  \nto that equipment of 12 months commencing on a day other than 1 July - that  \naccounting period; or  \n(b) in any other case - a financial year.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 9  \nUniformity  \n  \n  \nSECT  \n9\\. A power conferred on the Governor-General, the Minister or the  \nComptroller by this Act shall not be exercised in such a manner that any  \nsubsidy that is a bounty within the meaning of paragraph 51 (iii) of the  \nConstitution would not be uniform throughout the Commonwealth within the  \nmeaning of that paragraph.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART II  \nPART II - SUBSIDY  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 10  \nSpecification of subsidy - manufactured subsidised equipment  \n  \n  \nSECT  \n10\\. (1) Subsidy is payable in accordance with this Act on the production in  \nAustralia of subsidised equipment.  \n(2) Subsidy payable under this section in respect of subsidised equipment is  \npayable to the manufacturer, or the manufacturers, of the equipment.  \n(3) A manufacturer of subsidised equipment is not entitled to receive a  \npayment of subsidy under this section in respect of particular subsidised  \nequipment unless -  \n(a) all the processes in the manufacture of the equipment carried out in  \nAustralia by the manufacturer (if any) were carried out at registered  \npremises;  \n(b) the last substantial process in the manufacture of the equipment was  \ncarried out at registered premises;  \n(c) the manufacture of the equipment was completed during the subsidy  \nperiod; and  \n(d) all components and materials used in the manufacture of the equipment  \nwere components that -  \n(i) had not been used previously as components of, or as parts  \nin, other equipment; or  \n(ii) had not been re-conditioned or rebuilt.  \n(4) A manufacturer of a subsidised harvester is not entitled to receive a  \npayment of subsidy under this section in respect of a subsidised harvester  \nunless the harvester -  \n(a) was sold, or otherwise disposed of, by the manufacturer or another  \nmanufacturer of the harvester for use in the harvesting of crops in Australia;  \nor  \n(b) was sold, or otherwise disposed of, to the Commonwealth.  \n(5) A manufacturer of a subsidised harvester is not entitled to receive a  \npayment of subsidy under this section in respect of the harvester if, before  \n21 August 1985, the harvester -  \n(a) was sold or otherwise disposed of to a person for use by that person  \nin the commercial harvesting of crops;  \n(b) was the subject of an application by a primary producer for an  \nexemption from sales tax; or  \n(c) was used in the commercial harvesting of crops.  \n(6) A manufacturer of subsidised harvester equipment is not entitled to  \nreceive a payment of subsidy under this section in respect of the equipment  \nunless, during the subsidy period, the equipment -  \n(a) was used by the manufacturer in Australia in connection with the  \nrepair or servicing of a harvester;  \n(b) was sold, or otherwise disposed of, to another person for use in  \nAustralia; or  \n(c) was sold, or otherwise disposed of, to the Commonwealth.  \n(7) A manufacturer of subsidised harvester equipment is not entitled to  \nreceive a payment under this section in respect of the equipment if the  \nequipment was used by the manufacturer as original equipment in the  \nmanufacture of a subsidised harvester manufactured by that manufacturer.  \n(8) Where -  \n(a) by virtue of sub-section 23 (4) the Comptroller determines that the  \nregistration of premises shall be deemed to have taken effect on and  \nfrom 21 August 1985;  \n(b) on that day, the person who applied for the registration of the  \npremises was directly or indirectly the owner in whole or in part of  \na subsidised harvester;  \n(c) the last substantial process in the manufacture of the harvester was  \ncompleted by a manufacturer at those premises; and  \n(d) the harvester had not, before 21 August 1985, been -  \n(i) sold, or otherwise disposed of, to a person for use by that  \nperson in the commercial harvesting of crops;  \n(ii) the subject of an application by a primary producer for  \nexemption from sales tax; or  \n(iii) used in the commercial harvesting of crops,  \nthe harvester shall, for the purposes of this Act, be deemed to have been  \nmanufactured on 21 August 1985.  \n(9) Where -  \n(a) by virtue of sub-section 23 (4) the Comptroller determines that the  \nregistration of premises shall be deemed to have taken effect on and from 21  \nAugust 1985; and  \n(b) on that day, the person who applied for the registration of the premises  \nwas the owner of partly manufactured subsidised equipment, the manufacture of  \nthe equipment shall, for the purposes of this Act, be deemed to have commenced  \non 21 August 1985.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 11  \nSpecification of subsidy - imported subsidised equipment  \n  \n  \nSECT  \n11\\. (1) Subject to this Act, where equipment that, on 21 August 1985, was  \nsubsidised equipment was, before that day, imported into Australia and entered  \nfor home consumption in accordance with the Customs Act 1901, subsidy is  \npayable in respect of the importation into Australia of that equipment.  \n(2) Subsidy payable under this section in respect of subsidised equipment is  \npayable to the importer of the equipment.  \n(3) Subsidy is not payable under this section in respect of the importation  \nof a subsidised harvester unless, during the subsidy period, the harvester was  \nsold, or otherwise disposed of, by the importer or by a person who carries on  \nthe business of trading in subsidised harvesters -  \n(a) to another person for use by that other person in the commercial  \nharvesting of crops in Australia; or  \n(b) to the Commonwealth.  \n(4) Subsidy is not payable under this section in respect of the importation  \nof a subsidised harvester if, before 21 August 1985, the harvester was -  \n(a) sold or otherwise disposed of to a person for use by that person in the  \ncommercial harvesting of crops;  \n(b) was the subject of an application by a primary producer for exemption  \nfrom sales tax; or  \n(c) was used in the commercial harvesting of crops.  \n(5) Subsidy is not payable under this section in respect of the importation  \nof subsidised harvester equipment unless -  \n(a) the equipment has been incorporated as original equipment in the  \nmanufacture of a subsidised harvester; and  \n(b) the subsidised harvester in which the equipment was incorporated was,  \nduring the subsidy period, sold, or otherwise disposed of, by the importer or  \nby a person who carries on the business of trading in subsidised harvesters -  \n(i) to another person for use by that other person in the  \ncommercial harvesting of crops in Australia; or  \n(ii) to the Commonwealth.  \n(6) Subsidy is not payable under this section in respect of the importation  \nof subsidised harvester equipment if, before 21 August 1985, the equipment was -  \n(a) sold, or otherwise disposed of, to a person for use by that person in  \nthe commercial harvesting of crops; or  \n(b) was the subject of an application by a primary producer for an exemption  \nfrom sales tax; or  \n(c) was used in the commercial harvesting of crops.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 12  \nSubsidy not payable  \n  \n  \nSECT  \n12\\. (1) Subsidy is not payable to the Commonwealth, a State, a Territory or  \nan authority of the Commonwealth, of a State or of a Territory (including an  \neducational institution established by the Commonwealth, a State or a  \nTerritory).  \n(2) Subsidy is not payable in respect of subsidised equipment on which  \nbounty has become, or will become, payable under the Bounty (Computers) Act  \n1984.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 13  \nAmount of subsidy - manufactured subsidised equipment  \n  \n  \nSECT  \n13\\. (1) The subsidy payable under section 10 in respect of a subsidised  \nharvester to the completion manufacturer of the harvester is -  \n(a) where the value added to the harvester by the completion manufacturer is  \nnot less than 40%, or, if another percentage is prescribed, the prescribed  \npercentage, of the sales value of the harvester - an amount equal to 12.5% of  \nthe sales value of the harvester; or  \n(b) in any other case - an amount equal to 25% of the value added to the  \nharvester by the completion manufacturer.  \n(2) The subsidy payable under section 10 in respect of a subsidised  \nharvester to a manufacturer of the harvester, other than the completion  \nmanufacturer, is an amount equal to 25% of the value added to the harvester by  \nthe manufacturer.  \n(3) The subsidy payable under section 10 in respect of subsidised harvester  \nequipment to a manufacturer of the equipment is an amount equal to 25% of the  \nvalue added to the equipment by the manufacturer.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 14  \nAmount of subsidy - imported subsidised equipment  \n  \n  \nSECT  \n14\\. The subsidy payable under section 11 in respect of subsidised equipment  \nto the importer of the equipment is an amount equal to the difference between -  \n(a) the amount of any duties of Customs that have been paid in respect of  \nthe equipment; and  \n(b) the amount of any refunds, rebates or remissions of those duties.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 15  \nAvailability of subsidy  \n  \n  \nSECT  \n15\\. (1) Notwithstanding any other provision of this Act, if the Comptroller  \nis of the opinion that the amount available in a financial year for payment of  \nsubsidy will be insufficient to meet all valid claims for subsidy payable in  \nthat year, the Comptroller may, subject to the regulations -  \n(a) defer the making of such payments of subsidy as the Comptroller  \nconsiders appropriate; and  \n(b) make payments of subsidy in such order as the Comptroller considers  \nappropriate.  \n(2) Notwithstanding any other provision of this Act, if money is not  \nappropriated by the Parliament for the purpose of the payment of subsidy in a  \nfinancial year, a person is not entitled to be paid subsidy in that year.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 16  \nGood quality of subsidised equipment  \n  \n  \nSECT  \n16\\. Subsidy is not payable in respect of subsidised equipment if the  \nComptroller declares in writing that, in his or her opinion, the equipment is  \nnot of good and merchantable quality.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART III  \nPART III - PAYMENT OF SUBSIDY  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 17  \nAdvances on account of subsidy  \n  \n  \nSECT  \n17\\. (1) An advance on account of subsidy may be made to a person on such  \nterms and conditions as are approved by the Comptroller in writing.  \n(2) If a person receives, by way of advances on account of subsidy in  \nrespect of particular subsidised equipment, an amount that exceeds the amount  \nof subsidy payable to the person in respect of that equipment, the person is  \nliable to repay to the Commonwealth the amount of the excess.  \n(3) If a person receives an amount by way of advances on account of subsidy  \nthat may become payable to the person and the subsidy does not become payable  \nto the person, the person is liable to repay to the Commonwealth the amount so  \nreceived.  \n(4) If, at the expiration of an accounting period of a manufacturer or  \nimporter of subsidised equipment, the manufacturer or importer has received,  \nby way of advances on account of subsidy that may become payable to the  \nmanufacturer or importer during that period in respect of subsidised  \nequipment, an amount that exceeds the sum of -  \n(a) the amount of subsidy that became payable to the manufacturer or  \nimporter during that period in respect of subsidised equipment; and  \n(b) the amount or amounts (if any) paid to the manufacturer or importer  \nduring that period in respect of subsidised equipment that the manufacturer or  \nimporter is liable to repay to the Commonwealth by virtue of sub-section (2)  \nor (3),  \nthe manufacturer or importer is liable to repay to the Commonwealth the amount  \nof the excess.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 18  \nClaims for payment of subsidy  \n  \n  \nSECT  \n18\\. (1) A person who claims to be entitled to be paid an amount of subsidy  \nin respect of subsidised equipment may lodge a claim for payment to the person  \nof the amount.  \n(2) A claim under sub-section (1) in respect of subsidised equipment shall -  \n(a) be in accordance with the appropriate approved form;  \n(b) include such information as is, and such estimates as are, required by  \nthe form;  \n(c) be signed and witnessed as required by the form; and  \n(d) be lodged with a Collector for a State or Territory, or with the  \nComptroller, within 12 months after the day on which the condition referred to  \nin sub-section 10 (4) or (6) or 11 (3) or (5), as the case requires, was  \ncomplied with in respect of the subsidised equipment.  \n(3) As soon as practicable after the lodgment of the claim, the Comptroller  \nshall, after examining the claim and causing such inquiries as the Comptroller  \nconsiders necessary to be made (including inquiries involving the exercise of  \npowers under sections 27 and 28) -  \n(a) if the Comptroller is satisfied that the claim complies with sub-section  \n(2) and that the claimant is, or, if certain estimates are correct, is,  \notherwise entitled to be paid an amount of subsidy in respect of subsidised  \nequipment to which the claim relates - approve, in writing, payment of the  \namount; or  \n(b) if the Comptroller is not so satisfied - refuse, in writing, to approve  \npayment of subsidy in respect of the equipment to which the claim relates.  \n(4) Where the Comptroller makes a decision under sub-section (3) in relation  \nto a claim approving, or refusing to approve, payment of subsidy, not being a  \ndecision made within 30 days after the lodging of the claim and approving  \npayment of the amount of subsidy claimed, the Comptroller shall cause to be  \nserved on the person who lodged the claim a notice in writing setting out the  \ndecision.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 19  \nVariation of inadequate claims  \n  \n  \nSECT  \n19\\. (1) Where a person who has lodged a claim under section 18 (whether or  \nnot the claim has been dealt with under sub-section 18 (3)) considers that the  \nclaim was, because of an inadvertent error, a claim for an amount of subsidy  \nin respect of subsidised equipment that was less than the amount of subsidy  \nthat the person was entitled to claim in respect of that equipment, the person  \nmay lodge a claim for payment to the person of the difference between the 2  \namounts.  \n(2) A claim under sub-section (1) in respect of subsidised equipment shall -  \n(a) be in accordance with the appropriate approved form;  \n(b) include such information as is, and such estimates as are, required by  \nthe form;  \n(c) be signed and witnessed as required by the form; and  \n(d) be lodged with a Collector for a State or Territory, or with the  \nComptroller, within 12 months after the day on which the condition referred to  \nin sub-section 10 (4) or (6) or 11 (3) or (5), as the case requires, was  \ncomplied with in respect of the subsidised equipment.  \n(3) Where a claim under sub-section (1) relates to a claim under section 18  \nthat has not been dealt with under sub-section 18 (3), the 2 claims shall be  \ndealt with under sub-section 18 (3) as if they were one claim under section  \n18.  \n(4) As soon as practicable after the lodgment of a claim under sub-section  \n(1) to which sub-section (3) does not apply, the Comptroller shall, after  \nexamining the claim and causing such inquiries as the Comptroller considers  \nnecessary to be made (including inquiries involving the exercise of powers  \nunder sections 27 and 28) -  \n(a) if the Comptroller is satisfied that the claim complies with sub-section  \n(2) and that the claimant is, or, if certain estimates are correct, is,  \notherwise entitled to be paid an additional amount of subsidy in respect of  \nsubsidised equipment to which the claim relates - approve, in writing, payment  \nof the additional amount; or  \n(b) if the Comptroller is not so satisfied - refuse, in writing, to approve  \npayment of an additional amount of subsidy in respect of the equipment to  \nwhich the claim relates.  \n(5) Where the Comptroller makes a decision under sub-section (4) in relation  \nto a claim approving, or refusing to approve, payment of an additional amount  \nof subsidy, not being a decision made within 30 days after the lodging of the  \nclaim and approving payment of the additional amount claimed, the Comptroller  \nshall cause to be served on the person who lodged the claim a notice in  \nwriting setting out the decision.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 20  \nVariation of excessive claims  \n  \n  \nSECT  \n20\\. (1) Where a person who has lodged a claim under section 18 (whether or  \nnot the claim has been dealt with under sub-section 18 (3)) becomes aware that  \nthe claim is, because of an inadvertent error, a claim for an amount of  \nsubsidy in respect of subsidised equipment that exceeds the amount of subsidy  \nthat the person was entitled to claim in respect of that equipment by more  \nthan $100, the person shall, within 28 days after discovering the error, lodge  \nan acknowledgement of the error, being an acknowledgement that complies with  \nsub-section (2).  \nPenalty for contravention of this sub-section: $1,000.  \n(2) An acknowledgement under sub-section (1) in respect of subsidised  \nequipment shall -  \n(a) be in accordance with the appropriate approved form;  \n(b) include such information as is, and such estimates as are, required  \nby the form;  \n(c) be signed and witnessed as required by the form; and  \n(d) be lodged with a Collector for a State or Territory or with the  \nComptroller.  \n(3) Where an acknowledgement relates to a claim under section 18 that has  \nnot been dealt with under sub-section 18 (3), the claim shall be dealt with  \nunder that sub-section as if it had been amended in accordance with the  \nacknowledgement.  \n(4) Where the Comptroller, after examining an acknowledgement under  \nsub-section (1) to which sub-section (3) does not apply and causing such  \ninquiries as the Comptroller considers necessary to be made (including  \ninquiries involving the exercise of powers under sections 27 and 28), is  \nsatisfied that there has been an overpayment of a claim by more than $100, the  \nComptroller shall cause to be served on the person who lodged the claim a  \ndemand for the repayment of the amount of the overpayment, and that person is  \nliable to repay that amount to the Commonwealth.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 21  \nOther adjustments of claims  \n  \n  \nSECT  \n21\\. If the Comptroller becomes satisfied, otherwise than after examining an  \nacknowledgement under sub-section 20 (1), that there has been an overpayment  \nof a claim for subsidy by more than $100, the Comptroller shall cause to be  \nserved on the person who lodged the claim a demand for repayment of the amount  \nof the overpayment, and that person is liable to repay that amount to the  \nCommonwealth.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 22  \nRecovery of repayments  \n  \n  \nSECT  \n22\\. (1) Where a person is liable to repay an amount to the Commonwealth  \nunder section 17, 20 or 21, the Commonwealth may recover that amount as a debt  \ndue to the Commonwealth by action in a court of competent jurisdiction.  \n(2) Where a person is liable to repay an amount to the Commonwealth under  \nsection 17, 20 or 21, that amount may be deducted from any other amount that  \nis payable to the person under this Act and, where the firstmentioned amount  \nis so deducted, the other amount shall, notwithstanding the deduction, be  \ndeemed to have been paid in full to the person.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART IV  \nPART IV - ADMINISTRATION  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 23  \nRegistration of premises  \n  \n  \nSECT  \n23\\. (1) Subject to this section, premises that are used solely or  \nprincipally for industrial or commercial purposes may be registered under this  \nsection for the purposes of this Act.  \n(2) An application for the registration of premises under this section may  \nbe made to the Comptroller, in writing, by a person who carries on, or  \nproposes to carry on, the manufacture of subsidised equipment at those  \npremises.  \n(3) Subject to sub-sections (6), (7) and (8), where an application for the  \nregistration of premises is made under sub-section (2) by a person who, in the  \nopinion of the Comptroller, carries on, or proposes to carry on, the  \nmanufacture of subsidised equipment at those premises, the Comptroller shall -  \n(a) register those premises in the name of the applicant by signing a  \nnotice, in writing, specifying the day on which it was signed and stating that  \nthe premises have been so registered and causing that notice to be served,  \neither personally or by post, on the applicant; or  \n(b) refuse to register those premises and cause a notice, in writing,  \nstating that the Comptroller has refused to register those premises to be  \nserved, either personally or by post, on the applicant.  \n(4) The registration of premises under this section has effect from the day  \non which the notice under paragraph (3) (a), in relation to the premises, is  \nsigned, or such earlier day, not being a day earlier than 21 August 1985, as  \nis determined by the Comptroller and specified in that notice.  \n(5) A notice under sub-section (3) in relation to premises shall specify  \nwhether the premises are registered under this section in relation to -  \n(a) all subsidised equipment; or  \n(b) a specified class, or specified classes, of subsidised equipment, and  \nmay specify a period as the period during which the premises are registered  \nunder this section.  \n(6) The regulations may prescribe conditions to be complied with in  \nconnection with the manufacture of subsidised equipment at registered  \npremises.  \n(7) If conditions have been prescribed under sub-section (6), the  \nComptroller shall not register premises under this section unless the  \nComptroller is satisfied that the conditions have been, or will be, complied  \nwith in respect of those premises.  \n(8) The Comptroller may require an applicant for the registration of  \npremises under this section to give such information as the Comptroller  \nconsiders necessary for the purposes of this Act and may refuse to register  \nthe premises until the information is given to the satisfaction of the  \nComptroller.  \n(9) Where an applicant for the registration of premises under this section  \nwas not, on 21 August 1985, engaged in the manufacture of subsidised equipment  \nat those premises, the Comptroller shall not register those premises if the  \nMinister has informed the Comptroller that the registration of those premises  \nwill not permit the orderly development in Australia of the industry  \nmanufacturing subsidised equipment.  \n(10) Where -  \n(a) premises are registered under this section; and  \n(b) the person in whose name the premises are so registered and a person who  \ncarries on, or proposes to carry on, the manufacture of subsidised equipment  \nat those premises (in this sub-section referred to as the \"transferee\") make a  \njoint application in writing to the Comptroller for the transfer of the  \nregistration of the premises to the name of the transferee,  \nthe Comptroller shall transfer the registration of those premises to the name  \nof the transferee by causing a notice, in writing, stating that the  \nregistration has been so transferred to be served, either personally or by  \npost, on the transferee.  \n(11) A transfer under sub-section (10) has effect from such day as is  \nspecified in the notice under that sub-section in relation to the transfer,  \nbeing a day after the commencement of the subsidy period and not earlier than  \n6 months before the day on which the application for the transfer was made.  \n(12) Where the Comptroller becomes satisfied, in respect of premises  \nregistered under this section -  \n(a) that subsidised equipment is not being manufactured at those premises;  \n(b) in a case where the premises are registered in relation to a class of  \nsubsidised equipment - that subsidised equipment included in that class of  \nsubsidised equipment is not being manufactured at those premises;  \n(c) that the manufacture of subsidised equipment at those premises is being  \ncarried on by a person other than -  \n(i) the person in whose name the premises are registered; or  \n(ii) a person who has made an application under paragraph  \n(10) (b) in relation to the premises;  \n(d) if any conditions have been prescribed under sub-section (6) - that  \nsubsidised equipment is being manufactured at those premises otherwise than in  \naccordance with those conditions; or  \n(e) that those premises are not being used solely or principally for  \nindustrial or commercial purposes,  \nthe Comptroller may cancel the registration of those premises by causing a  \nnotice, in writing, stating that the registration of those premises has been  \ncancelled to be served, either personally or by post, on -  \n(f) the occupier of those premises; and  \n(g) if the occupier is not the person in whose name those premises are  \nregistered - the person in whose name the premises are registered.  \n(13) For the purposes of the application of section 29 of the Acts  \nInterpretation Act 1901 to the service on a person by post of a notice under  \nthis section in relation to premises, such a notice posted as a letter  \naddressed to that person at the premises shall be deemed to be properly  \naddressed.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 24  \nAccounts  \n  \n  \nSECT  \n24\\. (1) A person is not entitled to subsidy unless -  \n(a) the person keeps, in writing in the English language, such accounts,  \nbooks, documents and other records as correctly record and explain -  \n(i) such particulars relating to the manufacture (including the  \ncost of manufacture) or importation, as the case requires, of subsidised  \nequipment in respect of which subsidy is, or may become, payable as are  \nspecified by the Comptroller in a notice published in the Gazette; and  \n(ii) such other particulars (if any) in relation to that equipment  \nas are specified by the Comptroller by notice in writing served on the person;  \nand  \n(b) the person retains those accounts, books, documents and other records  \nfor at least 3 years after the day on which a claim under sub-section 18 (1)  \nin respect of the equipment concerned was lodged.  \n(2) For the purposes of this section, accounts, books, documents or other  \nrecords shall be taken to be kept in writing in the English language if they  \nare kept in a form in which they are readily accessible and readily  \nconvertible into writing in the English language.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 25  \nSecurities  \n  \n  \nSECT  \n25\\. The Comptroller may, by notice in writing served on a person to whom  \nsubsidy could become payable, require the person to give security, in an  \namount determined by the Comptroller, by bond, guarantee or cash deposit, or  \nby all or any of those methods, for compliance by the person with the  \nprovisions of this Act and the regulations, or for the purpose of an  \nundertaking given by the person for the purposes of this Act or the  \nregulations, and, where a person is so required to give security, the person  \nis not entitled to subsidy, or an advance on account of subsidy, unless the  \nperson gives security in accordance with the requirement.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 26  \nAppointment of authorised officers  \n  \n  \nSECT  \n26\\. (1) The Comptroller may, by writing signed by the Comptroller, appoint -  \n(a) a specified officer;  \n(b) the officer for the time being holding, or performing the duties of,  \na specified office; or  \n(c) officers included in a specified class of officers,  \nto be an authorised officer, or authorised officers, for the purposes of this  \nAct.  \n(2) In sub-section (1), \"officer\" means an officer of the Australian Customs  \nService.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 27  \nStock-taking and inspection of production and accounts, &c.  \n  \n  \nSECT  \n27\\. (1) For the purposes of this Act, an authorised officer may, at all  \nreasonable times, enter -  \n(a) registered premises;  \n(b) premises where there is stored subsidised equipment in respect of  \nwhich subsidy has been claimed, or, in the opinion of the authorised  \nofficer, is likely to be claimed; or  \n(c) premises where there are kept any accounts, books, documents or other  \nrecords relating to the manufacture (including the cost of manufacture),  \nimportation or storage of subsidised equipment,  \nand may -  \n(d) inspect, or take stock of, any subsidised equipment;  \n(e) inspect any process in the manufacture of any subsidised equipment;  \nand  \n(f) inspect the accounts, books, documents and other records relating  \nto the manufacture (including the cost of manufacture) or importation of  \nsubsidised equipment,  \nand may make and retain copies of, or take and retain extracts from, any such  \naccounts, books, documents and other records.  \n(2) The occupier or person in charge of registered premises, or of premises  \nreferred to in paragraph (1) (b) or (c), shall provide the authorised officer  \nwith all reasonable facilities and assistance for the effective exercise of  \nthe powers of the officer under this section.  \nPenalty: $1,000.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 28  \nPower to require persons to answer questions and produce documents  \n  \n  \nSECT  \n28\\. (1) A collector or an authorised officer may, by notice signed by him or  \nher, require a person whom he or she believes on reasonable grounds to be  \ncapable of giving information relevant to the operation of this Act, in  \nrelation to the manufacture (including the cost of manufacture) or importation  \nof subsidised equipment, to attend before him or her at the time and place  \nspecified in the notice and there to answer questions and to produce to him or  \nher such accounts, books, documents and other records in relation to the  \nmanufacture (including the cost of manufacture) or importation of subsidised  \nequipment as are referred to in the notice.  \n(2) A notice under sub-section (1) requiring a person to produce an account,  \nbook, document or record shall set out the effect of sub-section (3).  \n(3) A person who, pursuant to a notice under sub-section (1), produces an  \naccount, book, document or record kept, made or prepared by another person  \nthat, to the knowledge of the first-mentioned person, is false or misleading  \nin a material particular shall, upon so producing the account, book, document  \nor record, give to the person to whom the first-mentioned person is required  \nto produce the account, book, document or record, a statement in writing  \nsigned by the first-mentioned person or, in the case of a body corporate, by a  \ncompetent officer of the body corporate -  \n(a) stating that the account, book, document or record is, to the knowledge  \nof the first-mentioned person, false or misleading in a material particular;  \nand  \n(b) setting out, or referring to, the material particular in respect of  \nwhich the account, book, document or record is, to the knowledge of the  \nfirst-mentioned person, false or misleading.  \nPenalty: $1,000 or imprisonment for 6 months, or both.  \n(4) A Collector or an authorised officer may make and retain copies of, or  \ntake and retain extracts from, any accounts, books, documents or other records  \nproduced under this section.  \n(5) A person is not excused from answering a question or producing any  \naccounts, books, documents or other records when required so to do under this  \nsection on the ground that the answer to the question, or the production of  \nthe accounts, books, documents or other records, might tend to incriminate the  \nperson or make the person liable to a penalty, but the answer of the person to  \nany such question, or the production by the person of any such account, book,  \ndocument or other record, is not admissible in evidence against the person in  \ncriminal proceedings other than proceedings under, or arising out of or by  \nvirtue of, sub-section (3) or paragraph 30 (3) (a).  \n(6) Where a manufacturer or importer of subsidised equipment, or a person  \nemployed by a manufacturer or importer of subsidised equipment, has failed to  \nattend or to answer a question, or to produce any account, book, document or  \nother record, when required so to do under this section, subsidy is not  \npayable to the manufacturer or importer, as the case may be, unless the  \nComptroller otherwise directs in writing, until the manufacturer, the importer  \nor that person, as the case may be, has attended, answered the question or  \nproduced the account, book, document or other record, as the case may be.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 29  \nPower to examine on oath, &c.  \n  \n  \nSECT  \n29\\. (1) A Collector or an authorised officer may examine, on oath or  \naffirmation, a person attending before him or her pursuant to section 28 and,  \nfor that purpose, may administer an oath or affirmation to the person.  \n(2) The oath or affirmation to be made by a person for the purposes of  \nsub-section (1) is an oath or affirmation that the answers he or she will give  \nto questions asked of him or her will be true.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 30  \nOffences  \n  \n  \nSECT  \n30\\. (1) A person shall not, without reasonable excuse, refuse or fail -  \n(a) to attend before a Collector or an authorised officer;  \n(b) to take an oath or make an affirmation; or  \n(c) to answer a question or produce an account, book, document or other  \nrecord, when so required pursuant to this Act.  \nPenalty: $1,000.  \n(2) A person shall not knowingly obtain or attempt to obtain subsidy that is  \nnot payable.  \nPenalty: $2,000 or imprisonment for 12 months, or both.  \n(3) A person shall not -  \n(a) make to an authorised officer or other person exercising a power or  \nperforming a function or duty in relation to this Act a statement, either  \norally or in writing, that is to the knowledge of the person false or  \nmisleading in a material particular; or  \n(b) present (otherwise than pursuant to sub-section 28 (1)) to an authorised  \nofficer or other person exercising a power or performing a function or duty in  \nrelation to this Act an account, book, document or other record that is to the  \nknowledge of the person false or misleading in a material particular.  \nPenalty: $1,000 or imprisonment for 6 months, or both.  \n(4) A person shall not be convicted of -  \n(a) both an offence against or arising out of sub-section (2) and an offence  \nagainst or arising out of sub-section 20 (1); or  \n(b) both an offence against or arising out of sub-section (2) and an offence  \nagainst or arising out of sub-section (3),  \nin respect of the same claim for subsidy.  \n(5) A reference in sub-section (4) to a person being convicted of an offence  \nincludes a reference to an order being made under section 19B of the Crimes  \nAct 1914 in relation to a person in respect of an offence.  \n(6) In this section, \"subsidy\" includes an advance.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 31  \nTime for prosecutions  \n  \n  \nSECT  \n31\\. A prosecution for an offence against this Act may be commenced at any  \ntime within 3 years after the commission of the offence.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 32  \nRecovery of subsidy on conviction  \n  \n  \nSECT  \n32\\. (1) Where a person is convicted of an offence against sub-section 20 (1)  \nor 30 (2) or (3), the court may, in addition to imposing a penalty under the  \nsub-section, order the person to pay to the Commonwealth an amount not  \nexceeding the amount of any subsidy wrongfully obtained by the person.  \n(2) Where -  \n(a) a court makes an order under sub-section (1) ordering a person to  \nrefund to the Commonwealth the amount of any subsidy; and  \n(b) the court has civil jurisdiction to the extent of the amount, the order  \nis enforceable in all respects, as a final judgment of the court in favour of  \nthe Commonwealth.  \n(3) Where -  \n(a) a court makes an order under sub-section (1) ordering a person to  \nrefund to the Commonwealth the amount of any subsidy; and  \n(b) the court -  \n(i) does not have civil jurisdiction; or  \n(ii) has civil jurisdiction, but does not have civil jurisdiction to  \nthe extent of the amount,  \nthe proper officer of the court shall issue to the Comptroller a certificate  \nin the prescribed form containing the prescribed particulars.  \n(4) The certificate may, in the prescribed manner and subject to the  \nprescribed conditions (if any), be registered in a court having civil  \njurisdiction to the extent of the amount ordered to be refunded to the  \nCommonwealth.  \n(5) Upon registration under sub-section (4), the certificate is enforceable  \nin all respects as a final judgment of the court in favour of the  \nCommonwealth.  \n(6) The costs of registration of the certificate and other proceedings under  \nthis section shall, subject to the prescribed conditions (if any), be deemed  \nto be payable under the certificate.  \n(7) In this section, \"subsidy\" includes an advance.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART V  \nPART V - MISCELLANEOUS  \n  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 33  \nReturn for Parliament  \n  \n  \nSECT  \n33\\. (1) The Comptroller shall, as soon as practicable after the end of each  \nfinancial year in which subsidy is paid, furnish to the Minister a return  \nsetting forth -  \n(a) the name and address of each person to whom subsidy was paid in  \nthat financial year;  \n(b) the amount of subsidy paid to each person in that financial year;  \nand  \n(c) such other particulars (if any) as are prescribed.  \n(2) The Minister shall cause a copy of the return to be laid before each  \nHouse of the Parliament within 15 sitting days of that House after the return  \nis received by the Minister.  \n(3) In this section, \"subsidy\" includes an advance.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 34  \nDelegation  \n  \n  \nSECT  \n34\\. (1) The Minister may, either generally or otherwise as provided in the  \ninstrument of delegation, by writing signed by the Minister, delegate to -  \n(a) an officer of the Australian Customs Service; or  \n(b) a person holding or performing the duties of an office in the  \nDepartment, all or any of the Minister's powers under this Act, other than  \nthis power of delegation.  \n(2) A power so delegated, when exercised by the delegate, shall, for the  \npurposes of this Act, be deemed to have been exercised by the Minister.  \n(3) A delegation under this section does not prevent the exercise of a power  \nby the Minister.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 35  \nApplication for review  \n  \n  \nSECT  \n35\\. (1) Applications may be made to the Administrative Appeals Tribunal for  \nreview of -  \n(a) a decision of the Comptroller for the purposes of paragraph (b) of  \nthe definition of \"importer\" in sub-section 4 (1);  \n(b) a declaration by the Comptroller for the purposes of section 16;  \n(c) a decision of the Comptroller under paragraph 18 (3) (a) approving  \npayment of subsidy;  \n(d) a decision of the Comptroller under paragraph 18 (3) (b) refusing  \nto approve payment of subsidy;  \n(e) a decision of the Comptroller under paragraph 19 (4) (a) approving  \na payment;  \n(f) a decision of the Comptroller under paragraph 19 (4) (b) refusing  \nto approve a payment;  \n(g) a decision of the Comptroller for the purposes of sub-section 20 (4);  \n(h) a decision of the Comptroller for the purposes of section 21;  \n(j) a decision of the Comptroller for the purposes of sub-section 23 (4);  \n(k) a decision of the Comptroller refusing to register premises (other  \nthan a decision made under sub-section 23 (9));  \n(m) a decision of the Comptroller under section 23 transferring, or  \nrefusing to transfer, the registration of premises;  \n(n) a decision of the Comptroller under sub-section 23 (12) cancelling  \nthe registration of premises; or  \n(p) a requirement by the Comptroller under section 25.  \n(2) Without limiting section 43 of the Administrative Appeals Tribunal Act  \n1975, where the Administrative Appeals Tribunal is reviewing a decision  \nreferred to in paragraph (1) (b), (c), (d), (e), (f) or (g) in respect of  \nsubsidised equipment, the Tribunal, if it considers it appropriate to do so,  \nmay -  \n(a) if a determination under sub-section 6 (2), (3) or (4) or 7 (2) or (3)  \nhas been made in respect of that equipment or of equipment that includes that  \nequipment, either -  \n(i) set aside that determination; or  \n(ii) set aside that determination and make a further determination  \nunder that sub-section in respect of the equipment to which the determination  \nso set aside applied; or  \n(b) if a determination under that sub-section has not been made in respect  \nof the equipment to which the decision applies or of equipment that includes  \nthat equipment, make a determination under that sub-section in respect of the  \nequipment to which the decision applies.  \n(3) In sub-section (1), \"decision\" has the same meaning as in the  \nAdministrative Appeals Tribunal Act 1975.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 36  \nStatement to accompany notice of decisions  \n  \n  \nSECT  \n36\\. (1) Where the Comptroller makes a determination, decision or requirement  \nof a kind referred to in sub-section 35 (1) and gives to the person or persons  \nwhose interests are affected by the determination, decision or requirement  \nnotice in writing of the making of the determination, decision or requirement,  \nthat notice shall include a statement to the effect that, subject to the  \nAdministrative Appeals Tribunal Act 1975, application may be made to the  \nAdministrative Appeals Tribunal for review of the determination, decision or  \nrequirement to which the notice relates by or on behalf of the person or  \npersons whose interests are affected by the determination, decision or  \nrequirement.  \n(2) Any failure to comply with the requirements of sub-section (1) in  \nrelation to a determination, decision or requirement does not affect the  \nvalidity of the determination, decision or requirement.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 37  \nMoney to be appropriated  \n  \n  \nSECT  \n37\\. Payments of subsidy, and of advances, shall be made out of money  \nappropriated by the Parliament for the purpose (including money appropriated  \nby the Parliament for grain harvesters bounty).  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 38  \nTransitional  \n  \n  \nSECT  \n38\\. Sections 27, 28 and 30 do not operate so as to render unlawful anything  \ndone, or omitted to be done, before the day on which this Act receives the  \nRoyal Assent.  \n  \n  \nSUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 39  \nRegulations  \n  \n  \nSECT  \n39\\. The Governor-General may make regulations, not inconsistent with this  \nAct, prescribing all matters -  \n(a) required or permitted by this Act to be prescribed; or  \n(b) necessary or convenient to be prescribed for carrying out or giving  \neffect to this Act.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2626},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This is the original 1985 legislation establishing the subsidy scheme. The scope remains as originally enacted: supporting domestic grain harvester manufacturing and easing transition for importers during the subsidy period 1985-1990/91."},"complexity_factors":["14+ defined terms in section 4 including complex nested definitions of 'manufacturer', 'subsidised harvester', and 'subsidised harvester equipment'","Mathematical formulas with 6 variables (A-F) for calculating 'sales value' and 5 variables (G-K) for calculating 'value added'","Cross-references to Customs Tariff Act 1982 and Customs Act 1901 for classification and duty calculations","Dual calculation methods for completion manufacturers versus component manufacturers with threshold tests (40% value added test)","Multiple overlapping disqualification conditions in sections 10-12 excluding pre-used equipment, government entities, and double-dipping with other bounty schemes","Complex administrative framework with registration requirements (section 23), advance payment mechanisms (section 17), and error correction procedures (sections 19-21)"],"plain_english_summary":"This Act provides government subsidies to Australian manufacturers, importers and accessory makers of combine grain harvesters sold for Australian farming between August 1985 and late 1990/early 1991. Manufacturers generally receive 25% of their value added (with a final-assembler option of 12.5% of sales if they contributed ≥40% of value); importers get the customs duty paid less refunds. Equipment must be merchantable, registered, unsold before the start date, and claims filed within 12 months. The Comptroller-General of Customs administers, inspects, recovers overpayments, and decisions can be reviewed by the AAT."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act itself defines the subsidy scope: specified combine harvesters and related equipment as identified by tariff cross‑references (s.4) and sets a time‑limited subsidy period (s.4: \"terminating day\"). It includes built‑in mechanisms to respond to tariff amendments (s.5) and to extend the terminating day (s.4), but does not, on its face, change scope beyond the categories and temporal limits established in the Act."},"complexity_factors":["Extensive, technical definitions that tie eligibility to tariff classifications and duty rates (s.4: “subsidised harvester”, “subsidised harvester equipment”).","Numeric valuation formulas for sales value and value added that require accounting adjustments and exclusions (s.6, s.7).","Broad administrative discretion for the Comptroller to determine or adjust values and costs where verification is difficult or relationships influence pricing (s.6(2)–(4), s.7(2)–(3)).","Conditional payment rules that differentiate completion manufacturers, other manufacturers and importers, and apply thresholds (ss.10–14).","Registration, information‑keeping and security requirements that create compliance burden (ss.23–25, s.24 retention rules).","Enforcement powers including entry, inspection, compelled answers, examination on oath, and significant penalties (ss.27–30).","Interaction with external legislation and timing rules (Customs Tariff Act/Custums Act) and deeming provisions for tariff amendments and commencing/terminating dates (s.4(3), s.5, s.4: \"terminating day\").","Budgetary and prioritisation constraints allowing deferral or ordering of payments where appropriations or available funds are insufficient (s.15, s.37).","Administrative review pathway to the Administrative Appeals Tribunal with potential for the Tribunal to revisit Comptroller determinations (ss.35–36).","Multiple claim‑adjustment, repayment and recovery mechanisms (ss.17–22, 32) adding procedural complexity."],"plain_english_summary":"This Act creates a time‑limited federal subsidy for the production in Australia or prior importation of specified combine grain harvesters and related equipment, paying manufacturers (s.10) or importers (s.11) amounts tied to value‑added or customs duties (ss.13–14). It affects manufacturers, importers and primary producers by imposing registration, record‑keeping and inspection obligations (ss.23–24,27–28) and vests the Comptroller with broad valuation, payment and prioritisation powers when funds are limited (ss.6–7,15)."}},"importantCases":[],"_links":{"self":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985","history":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985/history","analysis":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985/analysis","conflicts":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985/conflicts","importantCases":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985/important-cases","documents":"/api/acts/subsidy-grain-harvesters-and-equipment-act-1985/documents"}}