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Direct links to the current provisions in Automotive Transformation Scheme Regulations 2010.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These Regulations are the Automotive Transformation Scheme Regulations 2010.
For section 5 of the Act, these Regulations prescribe the Automotive Transformation Scheme.
(1) To further the object set out in subsection 3(1) of the Act, these Regulations prescribe the Scheme that replaces the ACIS from 1 January 2011. (2) Under the Scheme, ATS participants are entitled to cash payments of assistance for eligible investment and eligible production. (3) Part 2 provides that an applicant for registration under the Scheme must be engaged in production in Australia of one of the following: (a) motor vehicles; (b) engines or engine components; (c) automotive components; (d) automotive machine tools or automotive tooling; (e) automotive services.
Note: The meaning of the following terms can be found in these Regulations: engine, engine components and motor vehicle (subregulation 1.5(1)), production (regulation 1.6), automotive component (regulation 1.7), automotive machine tools (regulation 1.8), automotive services (regulation 1.9) and automotive tooling (regulation 1.10).
(4) Part 2 also provides that: (a) participation in the Scheme is conditional on compliance with the Act and these Regulations (Division 2.5); and (b) ATS participants may be deregistered in specified circumstances (Division 2.6); and (c) registration and investment may be transferred in specified circumstances (Division 2.7). (5) In relation to payments of assistance, Part 3 provides that: (a) once registered, an ATS participant must make a quarterly return to be entitled to assistance (Division 3.1); and (b) the total amount of capped assistance paid in an ATS year must not exceed specified limits and that 55% of the total must be paid to MVPs (Division 3.2); and (c) there are personal limits on each ATS participant for each ATS year (Division 3.2); and (d) a method set out in a Ministerial Order is to be used to determine how much an ATS participant is entitled to be paid (Division 3.3). (6) Part 4 provides that overpayments under the Scheme may be recovered and an ATS participant may be required to pay interest on overpaid amounts. (7) Part 5 provides for administrative review of certain decisions. (8) Part 6 sets out how authorised officers are to be appointed, document retention obligations, requirements for publication of information (including annual reporting requirements) and the Minister’s power to make an Order requiring reporting of progress on meeting the object set out in subsection 3(1) of the Act. (9) Part 7 provides for transitional matters relating to registration and recognition of eligible investments for participants in ACIS.
(1) In these Regulations:
ACP means a person registered as an automotive component producer under the Scheme.
Note: Not all automotive component producers are eligible for registration as ACPs.
acquire includes acquire by purchase and acquire under a finance lease, operating lease or hire purchase agreement.
Act means the Automotive Transformation Scheme Act 2009.
allowable plant and equipment is plant and equipment of a kind that may be claimed under regulation 1.17.
allowable production for an MVP is production of a kind that may be claimed under regulation 1.24.
allowable research and development is research and development of a kind that may be claimed under regulation 1.20.
AMTP means a person registered as an automotive machine tools producer or automotive tooling producer under the Scheme.
Note: Not all automotive machine tools producers or automotive tooling producers are eligible for registration as AMTPs.
approved form means a form approved under regulation 6.1.
ASP means a person registered as an automotive service provider under the Scheme.
Note: Not all automotive service providers are eligible for registration as ASPs.
associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.
ATS year means a year identified in the following table for which eligible investments or eligible production may be claimed by an ATS participant.
| ATS year | |
|---|---|
| 1 | 1 January 2011–31 December 2011 |
| 2 | 1 January 2012–31 December 2012 |
| 3 | 1 January 2013–31 December 2013 |
| 4 | 1 January 2014–31 December 2014 |
| 5 | 1 January 2015–31 December 2015 |
| 6 | 1 January 2016–31 December 2016 |
| 7 | 1 January 2017–31 December 2017 |
| 8 | 1 January 2018–31 December 2018 |
| 9 | 1 January 2019–31 December 2019 |
| 10 | 1 January 2020–31 December 2020 |
ATS year cap has the meaning given by regulation 3.9.
Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board under section 334 of the Corporations Act 2001.
Australian‑based research and development means research and development undertaken in Australia.
automotive component is defined in regulation 1.7.
automotive machine tools is defined in regulation 1.8.
automotive services is defined in regulation 1.9.
automotive tooling is defined in regulation 1.10.
deemed investment means an investment determined under regulation 2.34 to be an investment undertaken by an ATS 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.
eligible investment has the meaning given by subregulation 1.15(1).
eligible production has the meaning given by subregulation 1.16(1).
eligible start‑up investment amount, for an ATS participant, means the total expenditure on investment incurred by the ATS participant on the acquisition of land, buildings, structure, plant, equipment, materials or other assets for carrying on business as an MVP, ACP, AMTP or ASP for the first time.
eligible start‑up period, for an ATS participant, means the period that:
(a) starts on the day the ATS participant first enters into a financial commitment to carry on business as an MVP, ACP, AMTP or ASP not having previously carried on business as an MVP, ACP, AMTP or ASP; and
(b) ends on the day 12 months after the ATS participant first begins production of goods or delivery of services.
engine means an engine that:
(a) is designed to propel a motor vehicle; and
(b) has been fitted by its producer with a crankshaft;
whether that engine is a dressed or undressed engine, whether it is a short or long engine and whether it is a finished or unfinished engine.
engine components means goods that, if they were imported, would be classified to Schedule 3 to the Tariff as one of the following:
(a) parts for engines classified to heading 8409;
(b) balance shafts, camshafts, crankshafts, plain shaft bearings, flywheels and pulleys classified to heading 8483;
(c) oil pumps, fuel pumps and water pumps classified to heading 8413;
(d) starter motors, alternators and ignition equipment classified to heading 8511;
(e) engine management systems classified to heading 8537 or 9032;
(f) automatic voltage regulators classified to heading 9032;
(g) ignition wiring sets classified to heading 8544.
finance lease has the meaning given by the Australian Accounting Standards.
group of related bodies corporate means a group of related bodies corporate within the meaning of sections 9 and 50 of the Corporations Act 2001.
GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
hire purchase agreement has the meaning given by the Australian Accounting Standards.
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;
(c) sales 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.
insolvent under administration means a person who:
(a) under the Bankruptcy Act 1966 or the law of an external Territory, is a bankrupt in respect of a bankruptcy from which the person has not been discharged; or
(b) under the law of an external Territory or the law of a foreign country, has the status of an undischarged bankrupt;
and includes: (c) a person any of whose property is subject to control under: (i) section 50 or Division 2 of Part X of the Bankruptcy Act 1966; or (ii) a corresponding provision of the law of an external Territory or the law of a foreign country; or (d) a person who has, at any time during the preceding 3 years, executed a personal insolvency agreement under: (i) Part X of the Bankruptcy Act 1966; or (ii) the corresponding provisions of the law of an external Territory or the law of a foreign country.
interchangeable tooling includes the following:
(a) patterns and core boxes;
(b) moulds for plastic components;
(c) dies, including dies for forging, die casting, powder metallurgy processes and press work;
(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.
investment undertaken by an ATS participant has a meaning affected by regulations 1.26, 2.34 and 2.35.
luxury car tax has the meaning given by section 27‑1 of the A New Tax System (Luxury Car Tax) Act 1999.
maximum claimable value for allowable plant and equipment means a value in respect of a kind of allowable plant and equipment using the method set out in regulation 1.18 (for MVPs) or 1.19 (for other ATS participants) in respect of that kind of allowable plant and equipment.
maximum claimable value for allowable production for an MVP means a value in respect of a kind of allowable production using the method set out in regulation 1.25.
maximum claimable value for allowable research and development activities means a value in respect of a kind of allowable research and development using the method set out in regulation 1.21 (for MVPs) or 1.22 (for other ATS participants) in respect of that kind of allowable research and development.
motor vehicle means any vehicle (other than a used vehicle):
(a) that has a gross vehicle weight of not more than 3.5 tonnes; and
(b) that, if imported, would be classified to:
(i) a subheading of heading 8702 or 8703 (other than 8703.10.00) of Schedule 3 to the Tariff; or
(ii) subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.
motor vehicle producer means a person who undertakes the production of motor vehicles or engines.
MVP means a person registered as a motor vehicle producer under the Scheme.
Note: Not all motor vehicle producers are eligible for registration as MVPs.
MVP production, in relation to a quarter and to an MVP, means the completion in that quarter by the MVP of the production of:
(a) motor vehicles; or
(b) engines; or
(c) engine components.
MVP’s own use has the meaning given by regulations 1.13 and 1.14.
offshore research and development means research and development that is not Australian‑based research and development.
operating lease has the meaning given by the Australian Accounting Standards.
original equipment means:
(a) an automotive component for use in the production of a motor vehicle or an engine by a motor vehicle producer; or
(b) an automotive component designed to the specifications of a motor vehicle producer and purchased by that producer for post assembly fitment to a motor vehicle.
original investment, in relation to a deemed investment, means the investment undertaken by the original investor which is determined under regulation 2.34 to be an investment undertaken by an ATS participant.
original investor has the meaning given by regulation 2.34.
previous investment, in relation to an investment undertaken by an ATS 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 ATS 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 ATS participant by way of building or making the plant and equipment before it was sold and leased back.
production means production to which regulation 1.6 applies.
production value means the value of production, automotive components, tools, tooling, or a service worked out in accordance with the following:
(a) for an MVP—regulation 1.25;
(b) for an ACP—subregulations 2.5(3) or 2.22(3);
(c) for an AMTP—subregulations 2.6(3) or 2.23(3);
(d) for an ASP—subregulations 2.7(3) or 2.24(3).
provided in Australia has the meaning given by subregulation 1.6(7).
quarter means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October of a year.
relevant quarter has the meaning given by subregulation 7.3(2).
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 has a meaning affected by regulations 1.11 and 1.12.
sale and leaseback arrangement, in relation to an investment in plant and equipment undertaken by an ATS participant, means an arrangement under which plant and equipment acquired by purchase, or built or made, by the ATS participant is sold to, and immediately leased back under a finance lease from, another person.
sales value means:
(a) for the sale of goods produced in Australia by an ATS participant—the value of the goods sold reduced by the amount of sales tax payable on those goods; and
(b) for the sale of services provided in Australia by an ATS participant—the value of the services.
Note: Regulation 1.6 sets out the meaning of production and provided in Australia.
Scheme means the Automotive Transformation Scheme.
Scheme debt has the meaning given by regulation 4.1.
services includes the provision, grant or conferral of any rights (including rights in relation to, and interests in, real or personal property), benefits, privileges or facilities under a contract, for which remuneration is payable in the form of a royalty or similar exaction.
Tariff means the Customs Tariff Act 1995.
(2) For these Regulations, a reference to a person registered as an MVP, ACP, AMTP or ASP includes a reference to a group that is so registered in accordance with Division 2.3.
This is an opening excerpt, not the complete document.