ACIS Administration Regulations 2000

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Statutory Rules 2000 No. 243 as amended

made under the

ACIS Administration Act 1999

This compilation was prepared on 15 June 2006
taking into account amendments up to SLI 2006 No. 134

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra

Contents

1 Name of Regulations [see Note 1]

2 Commencement

3 Definitions

6 Automotive component (Act s 6)

8 Automotive machine tools (Act s 6)

9 Automotive services (Act s 6)

9A Automotive tooling (Act s 6)

10 Production value for an MVP (Act s 6)

11 Production value for an ACP, AMTP or ASP (Act s 6)

12 Where sale of goods or services is taken to occur (Act s 6)

13 Where sale of goods or services is taken not to occur (Act s 6)

13A Circumstances in which components, tools or tooling are taken to be for the MVP’s own use

13B Circumstances in which services are taken to be for the MVP’s own use

13C When investment is taken to have occurred

13D When deemed investment is taken to have occurred

13E Allowable plant and equipment

13F Maximum claimable value for allowable plant and equipment

13G Allowable research and development

13H Maximum claimable value for allowable research and development

13I Meaning of labour costs and costs of recruitment, training and development, etc

14 Production value for an applicant for registration as an ACP, AMTP or ASP

15 Group registration — dealing with an application for permission

16 Manner of making a quarterly return

17 Lodging notification of transfer of duty credit

18 Form of identity cards

Notes

1 Name of Regulations [see Note 1]

These Regulations are the ACIS Administration Regulations 2000.

2 Commencement

These Regulations commence on 1 September 2000.

3 Definitions

In these Regulations:

acquire includes acquire by purchase and acquire under a finance lease or operating lease.

Act means the ACIS Administration Act 1999.

associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.

Australian-based research and development means research and development undertaken in Australia.

deemed investment means an investment determined under section 6C of the Act to be an investment undertaken by a participant.

direct tax means a tax on:

(a) wages, profits, interest, rents, royalties or any other form of income; or

(b) the ownership of property.

electronic communication has the meaning given by subsection 5 (1) of the Electronic Transactions Act 1999.

finance lease has the meaning given by Accounting Standard AASB 1008, issued by the Australian Accounting Standards Board, as in force on 1 September 2000.

GST has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

import charge means a tariff, duty or other fiscal charge levied on imports.

indirect tax means any tax except a direct tax or import charge, and includes each of the following:

(a) GST or value-added tax;

(b) luxury car tax;

(d) excise tax;

(e) turnover tax;

(f) franchise tax;

(g) stamp tax or duty;

(h) transfer tax or duty;

(i) inventory or equipment tax;

(j) border tax.

industrial property rights include:

(a) the rights (including equitable rights) possessed by a person under the law of Australia as:

(i) the patentee of a patent in force for an invention; or

(ii) the owner of a registered trade mark; or

(iii) the owner of a registered design; and

(b) rights possessed by a person under a law of a foreign country that are equivalent to the rights mentioned in paragraph (a).

information system has the meaning given by subsection 5 (1) of the Electronic Transactions Act 1999.

interchangeable tooling includes the following:

(a) patterns and core boxes;

(b) moulds for plastic components;

(d) bending and swaging tools;

(e) jigs;

(f) fixtures, including check fixtures;

(g) cutting tools;

(h) gauges and checking devices for dimensional confirmation and quality control;

(i) models from which tooling is produced, including hard models and rapid prototypes;

(j) aids that are physical representations of product geometry prior to tool manufacture.

luxury car tax has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999.

offshore research and development means research and development that is not Australian-based research and development.

operating lease has the meaning given by Accounting Standard AASB 1008, issued by the Australian Accounting Standards Board, as in force on 1 September 2000.

original investment, in relation to a deemed investment, means the investment undertaken by the original investor which is determined under section 6C of the Act to be an investment undertaken by a participant.

original investor has the same meaning it has in section 6C of the Act.

previous investment, in relation to an investment undertaken by a participant by way of acquiring plant and equipment under a sale and leaseback arrangement, means whichever of the following that applies:

(a) the investment in the plant and equipment undertaken by the participant by way of acquiring the plant and equipment by purchase before it was sold and leased back;

(b) the investment in the plant and equipment undertaken by the participant by way of building or making the plant and equipment before it was sold and leased back.

rent, in relation to plant and equipment acquired under an operating lease, means an amount, however described, payable under the lease as consideration for leasing the plant and equipment, but does not include any deposit payable under the lease.

sale and leaseback arrangement, in relation to an investment in plant and equipment undertaken by a participant, means an arrangement under which plant and equipment acquired by purchase, or built or made, by the participant is sold to, and immediately leased back under a finance lease from, another person.

6 Automotive component (Act s 6)

(1) For the definition of automotive component in subsection 6 (1) of the Act, each of the following kinds of component is not an automotive component for the purposes of the Act:

(a) raw materials;

(b) goods (for example, paint, steel, cable or carpet) in bulk;

(d) a component that is not purpose-built for automotive use (for example, a fastener or electrical device in general use).

(2) Without limiting subregulation (1), hides or leather used, or intended to be used, in motor vehicles are not automotive components for the purposes of the Act.

(3) However, nothing in subregulation (2) prevents a component from being an automotive component if it is made up in part of leather.

8 Automotive machine tools (Act s 6)

(1) For the definition of automotive machine tools in subsection 6 (1) of the Act, machine tools of a kind mentioned in subregulation (2) are, subject to subregulation (5), automotive machine tools for the purposes of the Act.

(2) For subregulation (1), the kinds of machine tools are machine tools:

(a) that are designed and built to be used solely for:

(i) the production of motor vehicles, engines, engine components or automotive components; or

(ii) facilitating the provision of automotive services; or

(b) that, when used with interchangeable tooling, are used solely or mainly for a function mentioned in paragraph (a).

(3) Without limiting subregulation (2), machine tools of a kind mentioned in that subregulation include machine tools for the following functions:

(a) cutting, welding or forming materials;

(b) casting, forging, moulding and extrusion;

(d) surface finishing;

(e) assembly;

(f) measuring or testing.

(4) Also, machine tools of a kind mentioned in subregulation (2) include machine tools for handling physical inputs that are integral to the production process.

Example for subregulation (4)

A robotic arm that loads blanks into a stamping machine.

(5) However, machine tools of a kind mentioned in subregulation (2) do not include the following:

(a) machine tools for the production of raw materials;

(b) machine tools that are ordinarily hand-held;

(c) stillages (other than stillages that are purpose-built for automotive production) or other passive storage equipment.

Note Interchangeable tooling is defined in regulation 3.

9 Automotive services (Act s 6)

(1) For the definition of automotive services in subsection 6 (1) of the Act, the kinds of services mentioned in subregulation (2) are, subject to subregulation (4), automotive services for the purposes of the Act.

(2) For subregulation (1), the kinds of services are design, development, engineering or production services for motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling, that constitute:

(a) design, development, engineering or production, including normal design functions; or

(b) development activities, including the manufacture of prototypes and testing; or

(d) the layout design of production equipment.

(3) Without limiting subregulation (2), services of a kind mentioned in subregulation (2) include the development and sale of computer software relating solely to an activity mentioned in that subregulation.

(4) However, the services mentioned in subregulation (2) do not include:

(a) the installation of financial controls; or

(b) staff selection systems; or

(d) the sale by a participant of existing know-how, including off-the-shelf computer software that can be applied without modification to the needs of persons other than the participant; or

(e) the sale by a participant of training services; or

(f) any activity that is peripheral or incidental to the production process in Australia; or

(g) any activity that is not integral to the production process in Australia; or

(h) the hire to a person of goods for use in the production process in Australia; or

(i) the transportation of components to, or within, Australia.

(5) In subregulation (4):

know-how means private knowledge, information or expertise relating to commercial or industrial operations that:

(a) is of commercial value; and

(b) is imparted for the purpose of enabling the recipient to carry out a particular activity.

9A Automotive tooling (Act s 6)

(1) For the definition of automotive tooling in subsection 6 (1) of the Act, tooling of the kind mentioned in subregulation (2) is automotive tooling for the purposes of the Act.

(2) For subregulation (1), the kind of tooling is interchangeable tooling used, with automotive machine tools, solely for:

(a) the production of motor vehicles, engines, engine components or automotive components; or

(b) facilitating the provision of automotive services; or

(3) Without limiting subregulation (2), tooling of the kind mentioned in that subregulation includes tooling for handling physical inputs that are integral to a relevant production process.

Note Interchangeable tooling is defined in regulation 3.

10 Production value for an MVP (Act s 6)

(1) For paragraph (a) of the definition of production value in subsection 6 (1) of the Act, the value of MVP production achieved by an MVP in a quarter is worked out in accordance with the formula:

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where:

A is the total revenue from sales from MVP production in the quarter.

B is the sum of the following amounts:

(a) the amount (based on recorded invoice prices) incurred by the MVP in the quarter for the purchase of any engines or engine components:

(i) contributing to the MVP’s production of motor vehicles; and

(ii) manufactured by another MVP;

(b) the amount of any MVP payments to dealers made by the MVP in the quarter in respect of MVP production;

(c) the amount of any payments made by the MVP directly to end consumers in the quarter in respect of MVP production, and not deducted from the sales invoice price;

(d) the amount of any ex-factory transport, freight, delivery or insurance charges included in the sales invoice price;

(e) the amount of any indirect taxes incurred by the MVP in respect of MVP production in the quarter, and not recoverable by the MVP.

(2) For the purpose of calculating, for the quarter, total revenue from sales from MVP production, the sale price of a vehicle, engine or engine component is taken to be:

(a) if an invoice has been issued for the sale in the quarter — the invoice price; or

(b) if a sale is taken to have occurred but no invoice has been issued — the average invoice price, in the quarter, for a vehicle, engine or engine component of that kind;

excluding the amount of any indirect tax in relation to the sale that would otherwise be included in the calculation.

(3) For subregulation (1), all amounts are to be expressed in Australian dollars.

(4) In this regulation:

dealer means a dealer in motor vehicles.

MVP payment to a dealer, in relation to a sale from MVP production to a dealer, means a payment (whether by way of a hold-back payment, discount, bonus or otherwise) by the MVP to a dealer that is not deducted from the invoice price and results in a reduction of the price paid by the dealer, but does not include a warranty payment.

Note Section 9 of the Act provides that whenever it is necessary to determine the production value of any motor vehicles, engines or engine components sold by a participant to another person, that production value is to be determined on the basis that the participant and the other person are at arm’s length.

11 Production value for an ACP, AMTP or ASP (Act s 6)

(1) For paragraph (b) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive component produced by an ACP in a period is the total revenue from sales of the automotive component in the period.

(2) For paragraph (c) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive machine tool, or automotive tooling, produced by an AMTP in a period is the total revenue from sales of the tool or tooling in the period.

(3) For paragraph (d) of the definition of production value in subsection 6 (1) of the Act, the value of an automotive service provided by an ASP in a period is the total revenue from provision of the service in the period.

(4) For this regulation, in working out the total revenue from sales, or from the provision of services, the amount of any indirect tax in relation to the sales, or the provision of services, that would otherwise be included in the revenue is to be excluded.

12 Where sale of goods or services is taken to occur (Act s 6)

(1) For paragraph 6 (2) (a) of the Act, a sale of goods or services is taken to have occurred, for the purposes of the Act, in the circumstances mentioned in subregulation (2), (3), (4) or (5).

(2) A sale of goods or services is taken to have occurred if:

(a) in the case of goods — title to the goods passes from the seller to the buyer for the first time, and the seller:

(i) has received cash or other consideration for the goods; or

(ii) has an enforceable claim against the buyer in respect of the goods; or

(b) in the case of services — the services have been provided by the seller to the buyer and the seller:

(i) has received cash or other consideration for the services; or

(ii) has an enforceable claim against the buyer in respect of the services.

Example for subparagraph (2) (a) (ii)

An enforceable claim may arise from an agreement by the buyer to pay at a later date for the goods provided by the seller, or to provide other goods or services (for example, automotive components or advertising) in exchange for those goods.

(3) A sale of goods or services is taken to have occurred if the goods or services are provided:

(a) as a form of payment to creditors (for example, for sponsorship or advertising); or

(b) as a gift to a non-profit scientific institution, or a charitable or public educational institution.

(4) A sale of a motor vehicle or engine owned by an MVP is taken to have occurred if the motor vehicle or engine is transferred by the MVP to an associate of the MVP to be sold or leased.

(5) A sale of a motor vehicle owned by an MVP is taken to have occurred if:

(a) the motor vehicle is retained for use by employees of the MVP or at a site owned or controlled by the MVP; and

(b) is included in the MVP’s register of assets or inventory account.

13 Where sale of goods or services is taken not to occur (Act s 6)

(1) For paragraph 6 (2) (b) of the Act, and despite regulation 12, a sale of goods or services is taken not to have occurred, for the purposes of the Act, in the circumstances mentioned in subregulation (2), (3), (4) or (5).

(2) A sale of goods is taken not to have occurred if:

(a) the goods are lent by a person (the lender) to another person with the intention that they be returned to the lender; and

(b) the lender retains title to the goods.

(3) A sale of goods or services is taken not to have occurred if a corresponding credit for the goods or services is subsequently issued.

(4) A sale of goods or services is taken not to have occurred if the goods or services have previously been treated as sold for the purposes of the Act.

(5) A sale of goods or services is taken not to have occurred if the transaction relating to the goods or services is between 2 or more companies in a group registered under section 21 of the Act as a single entity.

13A Circumstances in which components, tools or tooling are taken to be for the MVP’s own use

(1) For paragraph 6 (4) (a) of the Act, automotive components, automotive machine tools or automotive tooling produced by an MVP are to be taken to be produced for the MVP’s own use in the circumstances mentioned in paragraph (2) (a) or (b).

(2) For subregulation (1), the circumstances are as follows:

(a) the automotive components produced by the MVP, whether or not sold to someone else, are used in motor vehicles, engines or engine components produced by the MVP;

(b) the automotive machine tools or automotive tooling produced by the MVP, whether or not sold to someone else, are used to produce automotive components, whether or not owned by the MVP, that are used in motor vehicles, engines or engine components produced by the MVP.

(3) In this regulation:

automotive components means automotive components other than engines or engine components.

13B Circumstances in which services are taken to be for the MVP’s own use

(1) For paragraph 6 (4) (b) of the Act, automotive services provided by an MVP are to be taken to be provided for the MVP’s own use in the circumstances mentioned in paragraph (2) (a), (b) or (c).

(2) For subregulation (1), the circumstances are as follows:

(a) the automotive services provided by the MVP, whether or not sold to someone else, are used in the MVP’s production of motor vehicles, engines or engine components;

(b) the automotive services provided by the MVP, whether or not sold to someone else, are used in the production of MVP’s components;

(c) the automotive services provided by the MVP, whether or not sold to someone else, are used in the production of automotive machine tools or automotive tooling, whether or not owned by the MVP, that are used to produce MVP’s components.

(3) In this regulation:

automotive components means automotive components other than engines or engine components.

MVP’s components means automotive components, whether or not owned by the MVP, that are used in motor vehicles, engines or engine components produced by the MVP.

13C When investment is taken to have occurred

(1) For paragraph 6 (5) (a) of the Act, an investment in plant and equipment undertaken by a participant is taken to have occurred for the purposes of the Act:

(a) if the investment is by way of acquiring the plant and equipment by purchase or under a finance lease (other than under a sale and leaseback arrangement):

(i) at the time when the plant and equipment is recognised, in the participant’s accounts, as an asset in accordance with normal accounting practices; or

(ii) if at the time referred to in subparagraph (i) the plant and equipment is not in Australia — at the time when the plant and equipment is imported into Australia; or

(b) if the investment is by way of acquiring the plant and equipment under an operating lease:

(i) every time rent is paid under the lease; or

(ii) if at a time referred to in subparagraph (i) the plant and equipment is not in Australia — at the time when the plant and equipment is imported into Australia and every time rent is paid under the lease after the plant and equipment has been so imported; or

(i) at the time when the plant and equipment is recognised, in the participant’s accounts, as an asset in accordance with normal accounting practices, or at the time when the plant or equipment is recorded in the participant’s register of assets, whichever is the earlier; or

(ii) if the plant and equipment (the new plant and equipment) is part of an existing plant and equipment — at the time when the building or making of the new plant and equipment is recognised, in the participant’s accounts, as an increase in asset value in accordance with normal accounting practices, or at the time when the building or making of the new plant or equipment is recorded in the participant’s register of assets, whichever is the earlier.

(2) For paragraph 6 (5) (a) of the Act, an investment in plant and equipment undertaken by a participant by way of acquiring the plant and equipment under a sale and leaseback arrangement is taken to have occurred at the time when the previous investment would, apart from section 6B of the Act, have been taken to have occurred under these Regulations and the Act.

(3) An investment in research and development undertaken by a participant is taken to have occurred for the purposes of the Act:

(a) if the investment is by way of research and development conducted by the participant — every time an expenditure incurred in relation to the research and development is recognised, in the participant’s accounts, as an expense in accordance with normal accounting practices; or

(b) if the investment is by way of research and development conducted by another person (other than a Co‑operative Research Centre) on behalf of the participant under a contract with the participant — every time a claim, enforceable by the other person against the participant, arises for any work done in relation to the research and development; or

(c) if the investment is by way of research and development conducted by a Co‑operative Research Centre under a contract with the participant — every time the participant makes a contribution to the Centre in relation to the research and development.

13D When deemed investment is taken to have occurred

For paragraph 6 (5) (b) of the Act, investment determined, under section 6C of the Act, to be investment undertaken by a participant is taken to have occurred:

(a) if the original investor has covered the original investment in a previous return:

(i) at the time when the original investment is taken to have occurred under these Regulations and the Act; or

(ii) if the original investment is in plant and equipment, the plant and equipment has been sold to the participant, and the sale formed part of the circumstances because of which the Secretary made the relevant determination — at the time when the original investment would, apart from section 6B of the Act, have been taken to have occurred under these Regulations and the Act; or

(b) if the original investor was a participant at the time the original investment was undertaken, and has not covered the original investment in a previous return:

(i) at the time when the original investment is taken to have occurred under these Regulations and the Act; or

(c) if the original investor was not a participant at the time the original investment was undertaken but has since been a participant, and has not covered the original investment in a previous return — at the time when the original investment is taken to have occurred under these Regulations; or

(d) if the original investor neither was a participant at the time the original investment was undertaken nor has since been a participant — at the time when the original investment would have been taken to have occurred under these Regulations, if the original investor were a participant.

Note Deemed investment, original investment and original investor are defined in regulation 3.

13E Allowable plant and equipment

(1) For paragraph 6A (3) (a) of the Act, the kinds of plant and equipment mentioned in subregulation (2) are allowable plant and equipment under the Act.

(2) For subregulation (1), the kinds of plant and equipment are the following:

(a) plant and equipment for the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling;

(b) plant and equipment directly supporting the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling;

(c) plant and equipment required to comply with a law of the Commonwealth, a State or a Territory directly relating to the manufacture, assembly, design, development or engineering of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling;

(d) plant and equipment for the activation of manufacturing processes for the production of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling;

(e) plant and equipment facilitating the provision of automotive services or approved research and development;

(f) plant and equipment indirectly supporting functions that are integral to the production of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling.

Examples for paragraph (b)

Plant and equipment for build sequencing and process control, supply of materials to an assembly line, movement of components or sub-assemblies from process to process, quality assurance testing and monitoring, or painting or other final preparation of the product as a saleable product.

Examples for paragraph (c)

Plant and equipment required to comply with vehicle emission standards or environmental controls on production.

Examples for paragraph (d)

Plant and equipment for motor vehicle ordering and inventory control systems.

Examples for paragraph (f)

Plant and equipment for purchasing systems for goods or services, or for costing systems.

Note Allowable plant and equipment, for a participant, may include plant and equipment installed on a site that is not owned or controlled by the participant.

(3) Without limiting subregulation (2), plant and equipment of a kind mentioned in a paragraph in that subregulation includes the following:

(a) computer hardware and software to the extent that the hardware or software is used for a function or process mentioned in that paragraph;

(b) a facility:

(i) having a special functional role relating to a function or process mentioned in that paragraph; and

(ii) not used solely for housing or sheltering a production process or the provision of automotive services;

Examples for paragraph (b)

Reinforced flooring for heavy items of plant, or a paint room or other controlled environment.

(4) However, plant and equipment of a kind mentioned in a paragraph in subregulation (2) does not include the following:

(a) plant and equipment not in Australia or not for use in Australia;

(b) land;

(d) plant and equipment that has a value of less than $300 when new;

(e) plant and equipment that has previously been owned or used in Australia;

(f) for a participant, plant and equipment acquired by the participant under a finance lease for an initial term of less than 12 months.

(5) For paragraph (4) (e), plant and equipment is not taken, for a participant, to have previously been owned or used in Australia if:

(a) the investment in the plant and equipment is undertaken by the participant by way of acquiring the plant and equipment under a sale and leaseback arrangement, and:

(i) the plant and equipment has been owned in Australia only by the participant before the sale and leaseback arrangement; or

(ii) if the previous investment is a deemed investment — the plant and equipment has been owned in Australia only by the original investor and the participant before the sale and leaseback arrangement; or

(b) the investment in the plant and equipment is undertaken by the participant by way of acquiring the plant and equipment under a finance lease and:

(i) the lessor has not been, and is not, a participant; and

(ii) the plant and equipment has been owned in Australia only by the lessor; and

(iii) the plant and equipment has not been used in Australia before the acquisition; or

(c) the investment in the plant and equipment is undertaken by the participant by way of acquiring the plant and equipment under an operating lease and:

(i) the lessor has not been, and is not, a participant; and

(ii) the plant and equipment has been owned in Australia only by the lessor; and

(iii) the plant and equipment has not been used in Australia, or has been used in Australia only by the participant under another operating lease immediately before the acquisition.

13F Maximum claimable value for allowable plant and equipment

(1) For subparagraph 6A (3) (b) (i) of the Act, the method of calculating the maximum claimable value for allowable plant and equipment of each kind mentioned in subregulation 13E (2) is set out in this regulation.

(2) If the plant and equipment is acquired by the participant by purchase, the maximum claimable value is:

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where:

A is the purchase price for the plant and equipment.

B is the sum of the following:

(a) any amount included in the purchase price to cover installation costs for the plant and equipment that is separately itemised;

(b) any amount included in the purchase price to cover maintenance costs for the plant and equipment.

C is the sum of each of the following that relates to the purchase and that has not been included in the purchase price:

(a) freight charges;

(b) insurance costs;

(d) clearance charges;

(e) sales taxes.

(3) If the plant and equipment is acquired by the participant under a finance lease (other than under a sale and leaseback arrangement), the maximum claimable value is:

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where:

D is the capital value of the plant and equipment shown on the lease document.

(4) If the plant and equipment is acquired by the participant under a sale and leaseback arrangement, the maximum claimable value is:

(a) the amount claimed for the previous investment; or

(b) if the previous investment has not been covered in a previous return — the maximum claimable value, worked out under subregulation (2) or (6), for the plant and equipment in relation to the previous investment.

(5) If the plant and equipment is acquired by the participant under an operating lease, the maximum claimable value, for a quarter, is:

(a) the total amount paid as rent under the lease in that quarter for any period within the period:

(i) starting:

(A) at the beginning of the period of 2 years before the registration quarter for the participant; or

(B) if at the time referred to in sub‑subparagraph (A) the plant and equipment is not in Australia — on the day when the plant and equipment is imported into Australia; and

(ii) ending at the end of 31 December 2015; or

(b) if the plant and equipment is imported into Australia in that quarter — the total amount paid as rent under the lease before the end of that quarter for any period within the period:

(i) beginning on the day when the plant and equipment is imported into Australia; and

(ii) ending at the end of 31 December 2015.

(6) If the plant and equipment is built or made by the participant, the maximum claimable value, for a quarter, is:

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where:

E is:

(a) the value of the plant or equipment recorded in the participant’s accounts or register of assets; or

(b) if the plant and equipment (the new plant and equipment) is part of an existing plant and equipment — the total net increase, recorded in the participant’s accounts or register of assets for that quarter, in the value of the existing plant or equipment as a result of the building and making of the new plant and equipment.

(7) Despite anything in subregulations (2), (3), (5) and (6), if an expenditure, however described, is to be taken into account in working out the maximum claimable value and the expenditure includes an amount of GST payable on the supply to which the expenditure relates, the expenditure is to be reduced by the amount of GST for the purpose of working out the maximum claimable value.

Note If an investment involves the participant entering into a transaction with another person, subsection 9 (2) of the Act states that the value of the investment is to be determined on the basis that the participant and the other person are at arm’s length. See ACIS Administration (Arm’s Length Transactions) Guidelines 2000 on how to determine arm’s length amounts.

13G Allowable research and development

(1) For paragraph 6A (4) (a) of the Act, the kind of research and development mentioned in subregulation (2) is allowable research and development under the Act.

(2) For subregulation (1), the kind of research and development is research and development activities that are:

(a) directly related to the design, development, engineering or production of motor vehicles, engines, engine components, automotive components, automotive machine tools or automotive tooling; and

(b) undertaken for the purpose of:

(i) acquiring new knowledge; or

(ii) creating new or improved materials, products, devices, production processes or services.

(3) Without limiting subregulation (2), research and development of the kind mentioned in that subregulation includes the following activities:

(a) basic and strategic research;

(b) industrial and engineering design;

(d) development activities relating to the building and testing of prototypes;

(e) re-engineering and modification of existing products and processes;

(f) development and installation of purpose-designed systems for:

(i) quality assurance and process control; or

(ii) materials or movement control;

(g) testing and modification of new production systems (either purpose-built or interchangeable) to achieve repeatability within specified tolerances;

(h) obtaining industrial property rights, including:

(i) the preparation and lodging of applications and other documents that are required to be lodged, in Australia or elsewhere, for the initial grant or registration of the rights; and

(ii) the initial grant or registration of the rights, in Australia or elsewhere;

(i) for a participant, activities conducted at the participant’s own expense that are aimed at improving a product or process of an engine or component supplier to the participant.

(4) However, research and development of the kind mentioned in subregulation (2) does not include the following activities:

(a) design of buildings (whether or not the buildings are to be used to house a research and development activity);

(b) design and installation of financial management systems;

(d) routine quality control;

(e) management studies or efficiency surveys;

(f) routine collection of information (other than for the purpose of research and development);

(g) the acquisition from another participant of technology or the rights to use technology;

(h) the protection of industrial property rights by legal action.

(5) Also, for a participant, research and development of the kind mentioned in subregulation (2):

(a) includes research and development conducted by another person (other than a Co‑operative Research Centre) on behalf of the participant under a contract with the participant only if:

(i) the research and development is Australian‑based research and development; and

(ii) the participant contributes to the direction and management of the research and development; and

(iii) the participant has a proportionate share in any intellectual property resulting from the research and development; and

(iv) the participant is not required to conduct the research and development on behalf of:

(A) another person under a contract with the other person; or

(B) if the participant is an MVP — another participant under a contract with the other participant; and

(b) includes research and development conducted by a Co‑operative Research Centre under a contract with the participant only if:

(i) the research and development is Australian‑based research and development; and

(ii) the participant contributes to the direction and management of the research and development; and

(iii) the participant has the right to use any intellectual property resulting from the research and development; and

(iv) the participant is not required to conduct the research and development on behalf of:

(A) another person under a contract with the other person; or

(B) if the participant is an MVP — another participant under a contract with the other participant; and

(i) the requirements mentioned in subregulation (6) are met; and

(ii) the participant is not required to conduct the research and development on behalf of:

(A) another person under a contract with the other person; or

(B) if the participant is an MVP — another participant under a contract with the other participant; and

(d) includes Australian‑based research and development conducted by the participant only if the participant is not required to conduct the research and development on behalf of:

(i) another person under a contract with the other person; or

(ii) if the participant is an MVP — another participant under a contract with the other participant.

(6) For subparagraph (5) (c) (i), the requirements are:

(a) the offshore research and development is necessary to tailor the participant’s Australian-based research and development to a particular market; or

(b) all of the following:

(i) the offshore research and development is necessary to lever the participant’s Australian-based research and development off an offshore research and development program;

(ii) the offshore research and development contributes directly to the offshore research and development program;

(iii) the participant contributes to the direction and management of the offshore research and development program, and has a proportionate share in any intellectual property resulting from the program.

(7) In this regulation:

engine or component supplier means a supplier of:

(a) engines, engine components, automotive components, automotive machine tools or automotive tooling; or

(b) parts or materials for anything mentioned in paragraph (a).

13H Maximum claimable value for allowable research and development

(1) For subparagraph 6A (4) (b) (i) of the Act, the method of calculating the maximum claimable value for allowable research and development of the kind mentioned in subregulation 13G (2) is set out in this regulation and regulation 13I.

(2) If the research and development is Australian‑based research and development conducted by the participant, the maximum claimable value, for a quarter, is:

View image in the official source

where:

F is the sum of each of the following amounts of expenditure that has been recognised, in that quarter in the participant’s accounts, as an expense in accordance with normal accounting practices:

(a) labour costs, within the meaning of subregulation 13I (1), in respect of employees carrying out, or directly supporting, the research and development;

(b) the cost, within the meaning of subregulation 13I (2), of recruiting, training and developing employees referred to in paragraph (a);

(c) if the research and development covers an activity that has been carried out by a person under a contract for services with the participant, the amount payable, under the contract, to the person for the activity;

(d) the cost of purchasing, for the purposes of the research and development, any plant and equipment that is consumed or tested to destruction within 12 months after its purchase;

(e) the cost of purchasing, for the purposes of the research and development, any work order materials.

Examples for paragraph (a) of employees carrying out research and development

Engineers, researchers and technical staff.

Examples for paragraph (a) of employees directly supporting research and development

Skilled or unskilled craftspersons, secretarial and clerical staff, and executive staff involved in the management of scientific or technical aspects of the research and development.

Examples for paragraph (e)

Materials used in manufacturing prototypes of automotive components.

Note The acquisition of approved plant and equipment for research and development that is recognised, in the participant’s accounts, as an asset in accordance with normal accounting practices is dealt with in regulation 13E.

(3) If the research and development is Australian‑based research and development conducted by another person (other than a Co-operative Research Centre) on behalf of the participant under a contract with the participant, the maximum claimable value, for a quarter, is the total amount of claims, enforceable by the other person against the participant, that arise, in that quarter, for any work done in relation to the research and development.

(4) If the research and development is Australian‑based research and development conducted by a Co‑operative Research Centre under a contract with the participant, the maximum claimable value, for a quarter, is the total amount of contribution made, in that quarter, by the participant to the Centre in relation to the research and development.

(5) If the research and development is offshore research and development conducted by the participant, the maximum claimable value, for a quarter, is the lesser of sum A and sum B worked out under subregulations (6) and (7).

(6) For subregulation (5), sum A is the sum of each of the following amounts of expenditure that has been recognised, in that quarter in the participant’s accounts, as an expense in accordance with normal accounting practices:

(a) labour costs, within the meaning of subregulation 13I (1), in respect of employees carrying out, or directly supporting, the research and development;

(b) the cost, within the meaning of subregulation 13I (2), of recruiting, training and developing of employees referred to in paragraph (a);

(d) the cost of acquiring, for the purposes of the research and development, any plant and equipment that is consumed or tested to destruction within 12 months after its acquisition;

(e) the cost of purchasing, for the purposes of the research and development, any work order materials.

Examples for paragraph (a) of employees carrying out research and development

Engineers, researchers and technical staff.

Examples for paragraph (a) of employees directly supporting research and development

Skilled or unskilled craftspersons, secretarial and clerical staff, and executive staff involved in the management of scientific or technical aspects of the research and development.

Examples for paragraph (e)

Materials used in manufacturing prototypes of automotive components.

Note The acquisition of approved plant and equipment for research and development that is recognised, in the participant’s accounts, as an asset in accordance with normal accounting practices is dealt with in regulation 13E.

(7) For subregulation (5), sum B is:

View image in the official source

where:

G is the sum of the maximum claimable values for Australian‑based research and development conducted by, or on behalf of the participant, worked out under subregulations (2), (3) and (4) for that quarter.

13I Meaning of labour costs and costs of recruitment, training and development, etc

(1) For the purpose of working out the maximum claimable value of allowable research and development, labour costs in respect of an employee includes each of the following that applies to the employee:

(a) salary or wages;

(b) allowances, bonuses, overtime and penalty rate payments;

(d) superannuation fund contributions, payroll tax and workers’ compensation insurance premiums;

(e) the cost of providing any vehicle or other benefits included in the employee’s remuneration package;

but does not include any fringe benefits tax payable in respect of the benefits referred to in paragraph (e).

(2) Without limiting paragraphs 13H (2) (b) and (6) (b), the cost of recruiting, training and developing an employee includes the following:

(a) costs of graduate development programs;

(b) costs of training to use software specifically related to the research and development;

(c) labour costs in respect of employees managing, directly supporting or assisting, or directly involved in, the recruitment, training and development, of the employee.

(3) Despite anything in regulation 13H:

(a) if an amount referred to in that regulation relates to activities other than those covered by the allowable research and development, only the part of the amount that relates to the research and development is to be taken into account; and

(b) if an expenditure, however described, is to be taken into account in working out the maximum claimable value and the expenditure includes an amount of GST payable on the supply to which the expenditure relates, the expenditure is to be reduced by the amount of GST for the purpose of working out the maximum claimable value.

Example for paragraph (a)

If an employee transfers from the area of the company responsible for sales to the area responsible for research and development, leave payments for any leave accrued while the employee was with the sales area cannot be included in the labour costs in respect of the employee for the purposes of working out the maximum claimable value under regulation 13H.

Note If an investment involves the participant entering into a transaction with another person, subsection 9 (2) of the Act states that the value of the investment is to be determined on the basis that the participant and the other person are at arm’s length. See ACIS Administration (Arm’s Length Transactions) Guidelines 2000 on how to determine arm’s length amounts.

(4) In this regulation:

fringe benefits tax has the meaning given by subsection 136 (1) of the Fringe Benefits Tax Assessment Act 1986.

14 Production value for an applicant for registration as an ACP, AMTP or ASP

(1) For section 17 of the Act, the production value of automotive components produced by an applicant for registration as an ACP is:

(a) if paragraph 17 (1) (a) or (2) (a) of the Act applies to the applicant — the total revenue from sales of the automotive components in the 12 months preceding the application; or

(b) if paragraph 17 (1) (b) or (2) (b) of the Act applies to the applicant — the likely total revenue from sales of the automotive components in the 12 months following the application.

(2) For section 18 of the Act, the production value of automotive machine tools or automotive tooling produced by an applicant for registration as an AMTP is:

(a) if paragraph 18 (1) (a) of the Act applies to the applicant — the total revenue from sales of the tools or tooling in the 12 months preceding the application; or

(b) if paragraph 18 (1) (b) of the Act applies to the applicant — the likely total revenue from sales of the tools or tooling in the 12 months following the application.

(3) For section 19 of the Act, the production value of automotive services produced by an applicant for registration as an ASP is:

(a) if paragraph 19 (1) (a) of the Act applies to the applicant — the total revenue from provision of the services in the 12 months preceding the application; or

(b) if paragraph 19 (1) (b) of the Act applies to the applicant — the likely total revenue from provision of the services in the 12 months following the application.

(4) For this regulation, in working out the total revenue from sales, or from the provision of services, the amount of any indirect tax in relation to the sales or the provision of services that would otherwise be included in the revenue is to be excluded.

15 Group registration — dealing with an application for permission

(1) For subsection 21 (4) of the Act, the Secretary must deal with an application by a group of related bodies corporate for permission to seek registration as a participant in the way set out in this regulation.

(2) The Secretary:

(a) may consider the application at the same time as considering an application by the group for registration, under section 26 of the Act; and

(b) must determine whether to grant permission before the end of the consideration period referred to in subsection 26 (4) of the Act.

(3) The Secretary must grant a permission if the Secretary is satisfied that:

(a) the group has provided the information and documents required by the approved form; and

(b) the group is made up of related bodies corporate (within the meaning of sections 9 and 50 of the Corporations Law); and

(c) no company in the group is registered as a participant, or is an applicant for registration as a participant, other than as a member of the group.

(4) If the Secretary is not satisfied about a matter set out in paragraphs (3) (a) to (c), the Secretary must refuse permission.

Note A decision by the Secretary to grant or refuse permission must be in writing and, in the case of a refusal, be accompanied by a statement of reasons for the refusal — see subsection 21 (5) of the Act.

16 Manner of making a quarterly return

For subsection 35 (2) of the Act, a participant must make a quarterly return by any one of the following means:

(a) if the approved form for the quarterly return specifies a place where returns may be made — by leaving the return at that place;

(b) if the approved form specifies a postal address to which a return may be posted — by sending the return by prepaid post to that address;

(c) if the approved form specifies a facsimile number to which an electronic facsimile of the return can be sent — by sending an electronic facsimile of the return to that number;

(d) if the Department establishes or modifies an information system to receive an electronic communication of the return — by sending the return by electronic communication in a manner indicated in the approved form or otherwise approved by the Secretary.

17 Lodging notification of transfer of duty credit

For subsection 75 (2) of the Act, the parties to a transfer of duty credit may lodge a notification of the transfer with the Secretary by any of the following means:

(a) if the approved form for the notification specifies a place where notifications may be lodged — by the transferor leaving the notification at that place;

(b) if the approved form specifies a postal address to which a notification may be posted — by the transferor sending the notification by prepaid post to that address;

(c) if the approved form specifies a facsimile number to which an electronic facsimile of the notification can be sent — by the transferor sending an electronic facsimile of the notification to that number;

(d) if the Department establishes or modifies an information system to receive an electronic communication of the notification — by the transferor sending the notification by electronic communication in a manner indicated in the approved form or otherwise approved by the Secretary.

18 Form of identity cards

For subsection 80 (1) of the Act, an identity card for an authorised officer must contain:

(a) the full name of the authorised officer; and

(b) a recent photograph of the authorised officer; and

(i) identify the Department;

(ii) show that the card has been issued by the Secretary under Commonwealth authority.

Notes to the ACIS Administration Regulations 2000

Note 1

Note: The ACIS Administration Regulations 2000 (in force under the ACIS Administration Act 1999) as shown in this compilation comprise Statutory Rules 2000 No. 243 amended as indicated in the Tables below.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Note: Table of Instruments

Year andnumber	Date of notificationin Gazette or FRLI registration	Date ofcommencement	Application, saving ortransitional provisions
2000 No. 243	1 Sept 2000	1 Sept 2000
2001 No. 82	4 May 2001	4 May 2001	—
2005 No. 241	24 Oct 2005 (see F2005L03210)	25 Oct 2005	—
2006 No. 134	15 June 2006 (see F2006L01811)	16 June 2006	—

Note: Table of Amendments

<table cellspacing="0" cellpadding="0" style="width:365.7pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:354.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmendHead" style="margin-right:0pt"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td></tr><tr><td style="width:111.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td style="width:233pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 3</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 4, 5</span><span style="width:83.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rep. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 7</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rep. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 9</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2001 No. 82; 2006 No. 134</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 9A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 11</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13A</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13B</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13C</span><span style="width:85.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13D</span><span style="width:85.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13E</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13F</span><span style="width:86.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 2005 No. 241</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13G</span><span style="width:84.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13H</span><span style="width:85.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13I</span><span style="width:89.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2001 No. 82</span></p></td></tr><tr><td style="width:111.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid"><span>R. 14</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:233pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid"><span>am. 2001 No. 82</span></p></td></tr></tbody></table>

ACIS Administration Regulations 2000

Plain English Summary

Deep dive

Current sections

ACIS Administration Regulations 2000

Source text: opening excerpt

1 ACIS Administration Regulations 2000