16Manufacturers to furnish returns of costs

##### 16 Manufacturers to furnish returns of costs (1) A manufacturer of bountiable equipment shall, within 6 months after the end of each accounting period of the manufacturer that falls, or part of which falls, within the bounty period, furnish a return setting out particulars of the factory cost incurred by the manufacturer in relation to bountiable equipment manufactured in that accounting period by the manufacturer. (2) A return under subsection (1) in respect of bountiable equipment shall: (a) be in accordance with the appropriate approved form; (b) include such information as is, and such estimates as are, required by the form; (c) be signed and witnessed as required by section 19A; and (d) be lodged with a Collector for a State or Territory or with the CEO. (3) The CEO may, by notice signed by the CEO, require a manufacturer of bountiable equipment who has furnished a return under subsection (1) to provide, within a period specified in the notice (not being a period of less than one month), a certificate, signed by a qualified accountant approved by the CEO for the purpose, to the effect that the particulars set out in the return are correct. (4) Without limiting the generality of subsection (3), the CEO, in considering whether a manufacturer of bountiable equipment should be required to furnish a certificate under that subsection, shall have regard to: (a) the extent of the claims for bounty made by the manufacturer in the relevant accounting period of the manufacturer; (b) the expense involved in obtaining the certificate; and (c) the relativity of those claims with that expense. (5) The CEO shall not refuse to approve a qualified accountant for the purposes of subsection (3) in relation to a manufacturer of bountiable equipment unless the CEO is satisfied that it is not appropriate to approve the accountant because of an association between the accountant and the manufacturer. (6) A manufacturer of bountiable equipment shall not refuse or fail to comply with subsection (1) or (2) to the extent that the manufacturer is capable of complying with it. Penalty: (a) in the case of a natural person—$1,000; or (b) in the case of a body corporate—$5,000.