4Interpretation

#### 4 Interpretation (1) In this Act, unless the contrary intention appears: > accounting period, in relation to a printer of books or a publisher of books, has the meaning given by section 8. > advance means an advance on account of bounty under section 13. > advertising includes printed material in the form of logos, names of bodies corporate, trade marks and brand names: (a) for which a fee or other consideration is paid or payable; and (b) which is intended to draw a person’s attention to: (i) goods or services or the provider of goods or services; or (ii) events or the organiser of an event; or (iii) any commercial operation or activity. > approved form means a form approved by the CEO in writing. > authorised officer means a person who is an authorised officer for the purposes of this Act by virtue of an appointment under section 22. > book means a publication that is in book form. > bountiable book means a book that, at the time its production is completed, is a book that, if it were imported into Australia, would be: (a) goods in respect of which duty of Customs would not be payable; and (b) goods to which heading 4901, 4903, 4904, 4905, 9503 or 9504 in Schedule 3 to the Tariff Act would apply; but does not include a book that, at that time, is an ineligible book. > bounty means bounty under this Act. > bounty period means the period commencing on 1 January 1987 and ending on 31 December 1997. > CEO means the Chief Executive Officer of Customs. > children’s book means a book intended for children, whether with or without pictures, of which the text (if any) is not less than 3 millimetres in height measured on a lower case “x”. > Collector has the same meaning as in the Customs Act 1901. > contents, in relation to a book, means the matter in the book, and includes any text, picture, map or plan in the book. > cover, in relation to a book, includes a protective cover. > educational book means a book intended for, or suitable for, use in connection with education provided at or by a recognised educational institution, but does not include a book that is, wholly or substantially, a collection of examination papers, or copies or examination papers, used in past examinations. > ineligible book has the meaning given by section 5. > leaf, in relation to a book, includes a cover of the book. > manufacturer means a person who carries out all or any of the production processes in relation to books and, in relation to a particular book, means: (a) where one person carries out all the production processes in relation to the book—that person; or (b) where 2 or more persons carry out different production processes in relation to the book—each of those persons. > organisation includes a person, an institution and a group of persons engaged in a common activity. > page, in relation to a book, does not include a cover of the book or any page that is not an essential part of the book. > printed material includes pictorial material produced by means other than printing. > printed page means a page of a book that is a page that contains printed material. > printer, in relation to a book, means: (a) where one person carries out the printing of the book—that person; or (b) where 2 or more persons carry out the printing of the book—each of those persons. > production, in relation to a book, means the carrying out of a production process in relation to the book. > production process means a step taken in the manufacturing of a book and includes: (a) typesetting; (b) film preparation; (c) colour separation; (d) platemaking; (e) printing; (f) folding; (g) binding; (h) manufacture of packaging to be sold with the book; and (j) packaging the book for the purposes of transport. > production run means a number of books, each being a book: (a) the contents of which are the same as the contents of all of the other books; and (b) the binding of which is completed as part of the same binding operation that extends to all of the other books. > protective cover, in relation to a book, means a cover for sale with the book, being a cover that is intended to protect the book while the book is in use. > publisher, in relation to a book, includes a manufacturer of the book who also publishes the book. > publisher’s manufacturing cost, in relation to a book, means the total cost of all the production processes carried out in Australia in relation to the book by the publisher of the book. > publisher’s manufacturing price, in relation to a book, means the amount equal to the price, or sum of the prices, paid or payable by the publisher of the book to the manufacturer or manufacturers of the book for the production of the book less so much of that price or those prices relating to any production process carried out outside Australia. > publisher’s paper cost, in relation to a book, means the price, or sum of the prices, (if any) paid or payable by the publisher of the book for all paper or binding materials supplied by the publisher free of charge to the manufacturer, a manufacturer or manufacturers of the book for use in the production of the book. > publisher’s production cost, in relation to a book, means the sum of: (a) the publisher’s manufacturing cost of the book (if any); and (b) the publisher’s manufacturing price of the book (if any); and (c) the publisher’s paper cost of the book (if any). > recognised educational institution means: (a) an institution, authority or body (other than a school) that is an education institution for the purposes of the Student Assistance Act 1973; (b) a school or similar institution that is a school for the purposes of the Employment, Education and Training Act 1988, other than such a school or institution conducted for the profit, directly or indirectly, of an individual or individuals; or (c) any other educational institution, authority or body that the CEO declares in writing to be a recognised educational institution for the purposes of this Act. > registered person means a person registered under section 19. > State includes the Northern Territory and each other Territory. > Tariff Act means the Customs Tariff Act 1995. (2) For the purposes of this Act, a publication shall not be taken to be in book form unless the pages of the publication are fastened together in covers made of paper, cardboard, cloth or other material by: (a) sewing; (b) perfect or burst binding; (c) saddle or side stapling; (d) spiral, comb, ring or post binding; (e) Velo‑bind; or (f) other means approved in writing by the CEO for the purposes of this subsection, not being the use of flexible adhesive affixed to one edge of the publication. (3) A reference in this Act to a casebound book is a reference to a book all of the pages of which are: (a) permanently held together by either thread sewing or adhesive binding; and (b) permanently glued to a case consisting of: (i) 2 boards; (ii) a hollow spine; and (iii) a covering material that is glued to both boards and that is turned over all but one of the edges of each of the boards. (4) A reference in this Act to costs incurred by a manufacturer or publisher of books in an accounting period of the manufacturer or publisher shall be read as a reference to an amount that has become payable by the manufacturer or publisher in the period, whether or not it is paid in the period. (5) For the purposes of this Act, the price paid or payable by a person for: (a) the production of a book; or (b) a production process in relation to a book; or (c) paper or binding materials for a book; is taken to be the amount worked out using the formula:  where: > Gross price means the gross price that the person is charged for: (a) the production of the book; or (b) the production process in relation to the book; or (c) the paper or binding materials for the book; as the case requires. > Rebate or discount means the amount of any rebate or discount allowable in relation to the gross price except: (a) a rebate or discount in relation to bounty; and (b) a rebate or discount for cash payment or prompt payment. (6) For the purposes of this Act, the production of a book shall be taken to have been completed and the book produced when the binding of the book is completed, notwithstanding that a protective cover for the book has not been produced or has been produced but not put on the book. (7) Where the Tariff Act is proposed by a Customs Tariff alteration proposed in the Parliament to be altered in such a way that Schedule 3 to that Act would be amended, or would be deemed to have been amended, on a particular day, that Act shall, for the purposes of this Act, be deemed to have been so amended on that day. (8) 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. (9) The provisions of sections 48 (other than paragraphs (1)(a) and (b) and subsection (2)), 48A, 48B, 49, 49A and 50 of the Acts Interpretation Act 1901 apply to declarations for the purposes of paragraph (c) of the definition of recognised educational institution in subsection (1) as if in those provisions references to regulations included references to declarations, references to a regulation included references to a declaration and references to repeal included a reference to revocation. (10) The provisions of sections 48 (other than paragraphs (1)(a) and (b) and subsection (2)), 48A, 48B, 49, 49A and 50 of the Acts Interpretation Act 1901 apply to approvals for the purposes of paragraph (2)(f) as if in those provisions references to regulations included references to approvals, references to a regulation included references to an approval and references to repeal included a reference to revocation.