(1) In this Act, unless the contrary intention appears:
accounting period, in relation to a producer of bountiable yarn, has the meaning given by section 3A.
approved form means a form approved by the CEO in writing.
Authority means the Textiles, Clothing and Footwear Development Authority established by section 5 of the Textiles, Clothing and Footwear Development Authority Act 1988.
authorized officer means an officer who is an authorized officer for the purposes of this Act by virtue of an appointment under section 14.
bountiable yarn means:
(a) continuous polyamide and polyester yarn;
(b) discontinuous coarse acrylic yarn;
(c) discontinuous fine acrylic yarn;
(d) worsted wool yarn;
(e) man‑made fibre and wool blend yarn;
(f) polyester‑cotton yarn;
(g) cotton yarn;
(h) discontinuous man‑made fibre yarn not specified in a preceding paragraph;
(j) continuous man‑made fibre yarn not specified in a preceding paragraph; or
(k) any spun yarn consisting of, or containing, textile fibres, being a yarn not specified in a preceding paragraph;
but does not include:
(m) non‑textile yarn;
(n) rubberized yarn; or
(o) yarn containing any metal or metal powder.
bounty means bounty under this Act.
bounty period means the period commencing on 1 January 1982 and ending on 30 June 1995.
capitalisation grant means a grant made by the Minister under section 21E.
CEO means the Chief Executive Officer of Customs.
Collector has the same meaning as it has in the Customs Act 1901.
combed wool fibres includes a mixture of a quantity of combed wool fibres and a lesser quantity of wool fibres spun from carded rovings.
continuous man‑made fibre yarn means yarn that consists of:
(a) man‑made fibres that have been continuously extruded and not cut or broken into staple lengths; or
(b) a mixture of fibres referred to in paragraph (a) and of other textile fibres (whether the other textile fibres are of the same kind or of different kinds) in which the quantity of the fibres so referred to is greater than:
(i) where the other textile fibres are of the same kind—the quantity of those other textile fibres; or
(ii) where the other textile fibres are of different kinds—the quantity of other textile fibres of any of those different kinds;
being yarn that is not coarser than 1,000 tex, but does not include monofil:
(c) at least one cross‑sectional dimension of which exceeds 1 millimetre; or
(d) that is 6.6 tex or coarser.
continuous polyamide and polyester yarn means continuous man‑made fibre yarn more than 50% by weight of the man‑made fibres in which are:
(a) polyamide fibres;
(b) polyester fibres; or
(c) a mixture of polyamide fibres and polyester fibres.
cotton yarn means spun yarn that consists of:
(a) cotton fibres; or
(b) a mixture of cotton fibres and of other textile fibres (whether the other textile fibres are of the same kind or of different kinds) in which the quantity of the cotton fibres is greater than:
(i) where the other textile fibres are of the same kind—the quantity of those other textile fibres; or
(ii) where the other textile fibres are of different kinds—the quantity of other textile fibres of any of those different kinds;
being yarn that is not coarser than 2,000 tex.
discontinuous coarse acrylic yarn means discontinuous man‑made fibre yarn:
(a) more than 50% by weight of the man‑made fibres in which are acrylic fibres; and
(b) in which each ply is 120 tex or coarser;
not being yarn more than 20% by weight of the textile fibres in which are wool fibres or animal hair.
discontinuous fine acrylic yarn means discontinuous man‑made fibre yarn:
(a) more than 50% by weight of the man‑made fibres in which are acrylic fibres; and
(b) in which each ply is finer than 120 tex.
discontinuous man‑made fibre yarn means spun yarn that consists of:
(a) man‑made fibres that have been cut or broken into staple lengths; or
(b) a mixture of fibres referred to in paragraph (a) and of other textile fibres (whether the other textile fibres are of the same kind or of different kinds) in which the quantity of the fibres so referred to is greater than:
(i) where the other textile fibres are of the same kind—the quantity of those other textile fibres; or
(ii) where the other textile fibres are of different kinds—the quantity of other textile fibres of any of those different kinds;
being yarn that is not coarser than 1,000 tex.
disqualifying accounting period, in relation to a producer of bountiable yarn, means an accounting period of the producer in which a greater quantity of the bountiable yarn a process or processes in whose production were carried out by the producer was sold, or otherwise disposed of, for export from Australia than was used, or sold or otherwise disposed of for use, in the production of prescribed textiles at a registered textile factory.
handcrafting includes handknitting, handsewing, macrame, handweaving and handknotting.
man‑made fibre and wool blend yarn means discontinuous man‑made fibre yarn more than 20% by weight of the textile fibres in which are wool fibres or animal hair.
man‑made fibres means fibres or filaments of organic polymers produced by either of the following manufacturing processes:
(a) polymerisation or condensation of organic monomers;
(b) chemical transformation of natural organic polymers.
non‑textile yarn means a yarn consisting of a mixture of textile fibres (whether of the same kind or of different kinds) and of other material the quantity of which is greater than:
(a) where the textile fibres are of the same kind—the quantity of those textile fibres; or
(b) where the textile fibres are of different kinds—the quantity of textile fibres of any of those different kinds.
polyester‑cotton yarn means discontinuous man‑made fibre yarn:
(a) that consists of a mixture of polyester fibres and cotton fibres in which the polyester fibres are not less than 50% by weight;
(b) that is single‑fold combed yarn not coarser than 20 tex; and
(c) at least one ply in which is 10 tex or coarser.
polyester fibres means fibres or filaments formed from a synthetic polymer that contains not less than 85% by weight of the polymeric ester produced from the reaction of a dihydric alcohol and terephthalic acid.
prescribed textiles means:
(a) yarns or other textiles; or
(b) any products made in whole or in part from yarn or other textiles;
but does not include:
(c) bountiable yarn for use in sewing or handcrafting;
(d) bountiable yarn for use in the production of other textiles on a machine referred to in paragraph (e); or
(e) textiles produced on knitting or weaving machines worked by foot or by hand, or by both foot and hand.
prescribed wool yarn means spun yarn more than 50% by weight of the textile fibres in which are fibres that are wool fibres or animal hair.
producer, in relation to bountiable yarn, means:
(a) in the case of bountiable yarn all the processes in the production of which were carried out by one person only—that person; or
(b) in any other case—each person who carried out a process, or processes, in the production of the bountiable yarn.
qualifying accounting period, in relation to a producer of bountiable yarn, means an accounting period of the producer other than such a period that immediately follows a disqualifying accounting period of the producer.
quantity, in relation to textile fibres or other material, means quantity by weight.
registered premises means premises registered under section 11.
registered textile factory means:
(a) a building or other place:
(i) used for the commercial production of prescribed textiles; and
(ii) registered as a factory under a law of a State or an internal Territory;
(b) a building or other place in an internal Territory:
(i) used for the commercial production of prescribed textiles; and
(ii) approved by the CEO for the purposes of this paragraph; or
(c) a building or other place used by the Commonwealth, a State or the Northern Territory or an authority of the Commonwealth, a State or the Northern Territory for the production of prescribed textiles.
TCF industries has the same meaning as in the Textiles, Clothing and Footwear Development Authority Act 1988.
TCF products has the same meaning as in the Textiles, Clothing and Footwear Development Authority Act 1988.
textile fibres means:
(a) wool fibres;
(b) animal hair, other than wool;
(c) cotton fibres;
(d) silk fibres;
(e) continuous man‑made fibres;
(f) discontinuous man‑made fibres; and
(g) fibres of a kind determined by the CEO to be textile fibres for the purpose of this Act.
wool fibres includes fibres of lamb’s wool.
worsted wool yarn means spun yarn that consists of:
(a) combed wool fibres; or
(b) a mixture of combed wool fibres and of other textile fibres (whether the other textile fibres are of the same kind or of different kinds) in which the quantity of the combed wool fibres is greater than:
(i) where the other textile fibres are of the same kind—the quantity of those other textile fibres; or
(ii) where the other textile fibres are of different kinds—the quantity of other textile fibres of any of those different kinds.
yarn does not include twine, cordage or rope.
yarn additive, in relation to bountiable yarn, means material added to polymers, fibres or yarn used in the production of the bountiable yarn so that all or most of the material is incorporated in the bountiable yarn.
year means a period of 12 months commencing on 1 January.
(2) For the purposes of this Act, a yarn that consists mainly of textile fibres or a mixture of textile fibres shall be taken to consist of those fibres or that mixture of fibres, as the case may be.
(3) For the purposes of this Act, the processes in the production of yarn include:
(a) any extrusion of man‑made fibres;
(b) any opening or blending of prepared textile fibres;
(c) any dyeing or bleaching of the yarn or of fibres;
(d) any fuzz removal, mercerising, mothproofing, shrink proofing or other process ancillary to the production of the yarn;
(e) the winding of the yarn on to a cone, bobbin or similar object, or any other packing of the yarn, for storage or for delivery to a registered textile factory; and
(f) any other process in connection with the production of the yarn that the CEO determines to be a process in the production of yarn for the purposes of this paragraph;
but do not include:
(g) any process in the production of man‑made fibre polymer;
(h) any process in the production of wool, cotton or other natural fibres;
(j) cotton ginning;
(k) scouring, carbonising or cleansing wool;
(ka) beaming, warping and sizing processes and any repeat winding necessitated by these processes;
(m) any process in the production of tops of wool or man‑made fibres by carding and combing; or
(n) any other process that the CEO determines is not a process in the production of yarn for the purposes of this paragraph.
(4) For the purposes of this Act, where bountiable yarn is used in the production of other bountiable yarn of a different kind, the processes carried out in the production of the first‑mentioned bountiable yarn shall be taken not to be processes carried out in the production of the other bountiable yarn.
(5) For the purposes of this Act, yarn shall not be taken to have been used, or to have been sold or otherwise disposed of for use, in the production of prescribed textiles if its use or proposed use, as the case may be, is in sewing or handcrafting.
(6) A reference in this Act to costs incurred by a producer of bountiable yarn in an accounting period of the producer is a reference to an amount that has become payable by the producer in the period, whether or not it is paid in the period.
(7) For the purposes of this Act, 2 persons shall be deemed to be associates of each other if, and only if:
(a) both being natural persons:
(i) they are connected by a blood relationship or by marriage or by adoption; or
(ii) one of them is an officer or director of a body corporate controlled, directly or indirectly, by the other;
(b) both being bodies corporate:
(i) both of them are controlled, directly or indirectly, by a third person (whether or not a body corporate);
(ii) both of them together control, directly or indirectly, a third body corporate; or
(iii) the same person (whether or not a body corporate) is in a position to cast, or control the casting of, 5% or more of the maximum number of votes that might be cast at a general meeting of each of them;
(c) one of them, being a body corporate, is, directly or indirectly, controlled by the other (whether or not a body corporate);
(d) one of them, being a natural person, is an employee, officer or director of the other (whether or not a body corporate);
(e) they are members of the same partnership; or
(f) they are trustees or beneficiaries, or one of them is a trustee and the other is a beneficiary, of the same trust.