3Interpretation

##### 3 Interpretation (1) In this Act, unless the contrary intention appears: > accounting period, in relation to a manufacturer of bountiable equipment, has the meaning given by section 7. > approved form means a form approved by the CEO in writing. > authorized officer means a person who is an authorized officer for the purposes of this Act by virtue of an appointment under section 23. > bountiable equipment means: (a) a completely assembled machine that, if it were imported into Australia, would be a machine to which heading 8471 in Schedule 3 to the Tariff Act would apply; or (b) a completely assembled unit of a machine referred to in paragraph (a), being a unit that, if it were imported into Australia, would be a unit to which heading 8471 in Schedule 3 to the Tariff Act would apply; or (c) a completely assembled computer based machine that, if it were imported into Australia, would be a machine to which heading 8469, 8470 or 8472 in Schedule 3 to the Tariff Act would apply; or (d) goods designed for use as a part, or an accessory, of a machine referred to in paragraph (a) or (c) or of a unit referred to in paragraph (b), being goods that, if they were imported into Australia, would be goods to which heading 8473 in Schedule 3 to the Tariff Act would apply; or (e) computer equipment that is included in a class of computer equipment in respect of which a declaration under subsection 5(1) is in force; or (ea) computer equipment: (i) that, if it were imported into Australia and were not goods manufactured by a preference country or goods to which Schedule 4 of the Tariff Act applies, would be goods the duty of Customs in respect of which, ascertained under that Act, would be free; and (ii) that is incorporated in a machine that, if the machine were imported into Australia, would be a machine the duty of Customs in respect of which, ascertained under that Act, would be free; or (eb) a printed circuit board that, if it were imported into Australia, would be goods to which heading 8534 in Schedule 3 to the Tariff Act would apply; or (ec) computer equipment for incorporation into an optical character recognition and reading machine for the blind to which subheading 8543.89.00 in Schedule 3 to the Tariff Act and item 12 in Part I of Schedule 4 to that Act would apply if the machine were imported into Australia; or (ed) computer equipment that is an implantable cardioverter defibrillator to which heading 9021 in Schedule 3 to the Tariff Act would apply if the equipment were imported into Australia; or (ee) computer equipment that is an automotive controller: (i) to which subheading 9032.89.90 in Schedule 3 to the Tariff Act would apply if the equipment were imported into Australia; and (ii) designed to control a function of part of a passenger motor vehicle to which subheading 8703.21.19, 8703.22.19, 8703.23.19, 8703.24.19, 8703.31.19, 8703.32.19, 8703.33.19 or 8703.90.19 in Schedule 3 to the Tariff Act would apply if the vehicle were imported into Australia; or (f) an electronic microcircuit that, if it were imported into Australia, would be goods to which heading 8542 in Schedule 3 to the Tariff Act would apply; or (g) a bountiable modem; or (h) a bountiable multiplexer. > bountiable modem means a modem that: (a) is of a kind that uses digital to analogue modulation and analogue to digital demodulation; (b) has operational transmission speeds of 300 binary digits per second or greater; and (c) if it were imported into Australia, would be goods to which heading 8517 in Schedule 3 to the Tariff Act would apply. > bountiable multiplexer means a multiplexer that: (a) is of: (i) the time division type; or (ii) the statistical type; (b) has operational transmission speeds of not more than 2,500,000 binary digits per second; and (c) if it were imported into Australia, would be goods to which heading 8517 in Schedule 3 to the Tariff Act would apply. > bounty means bounty under this Act. > bounty period means the period commencing on 6 July 1984 and ending on 30 June 1997. > CEO means the Chief Executive Officer of Customs. > Collector has the same meaning as in the Customs Act 1901. > computer based machine means a machine incorporating at least one electronic microcircuit: (a) to which heading 8542 in Schedule 3 to the Tariff Act would apply if the microcircuit were imported into Australia; and (b) that is part of the microcircuitry of the machine that enables the machine to store and process, or manipulate, data. > computer equipment means a unit, assembly or sub‑assembly that: (a) incorporates at least one electronic microcircuit that, if it were imported into Australia, would be goods to which heading 8542 in Schedule 3 to the Tariff Act would apply; and (b) is: (i) designed to have, whether by itself or when incorporated in, or connected to, other equipment, the capacity to store and process, or manipulate, data; or (ii) designed to be able to control, or partly control, the operation of other equipment in which it is incorporated or to which it is connected. > manufacturer, in relation to bountiable equipment, means: (a) a person who, at premises registered under section 20 in the name of the person, carried out a process or processes in the manufacture of the equipment (whether as intended supplier of the equipment, a contractor, a sub‑contractor or otherwise), not being a person whose only contribution to the manufacture of the equipment was: (i) the carrying out of research or development; (iii) the provision of software; or (iv) the development or testing of a prototype of the equipment; or (b) a person who arranged with another manufacturer of the equipment for the carrying out at registered premises by the other manufacturer of a process or processes in the manufacture of the equipment. > operating software has the same meaning as operating system software in Australian Standard 1189 of the Standards Association of Australia as in force from time to time. > Preference Country has the same meaning as in the Tariff Act. > registered premises means premises registered under section 20. > Tariff Act means the Customs Tariff Act 1995. (2) Where the Tariff Act is proposed to be altered by a Customs Tariff alteration proposed in the Parliament 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. (3) For the purposes of this Act, the manufacture of bountiable equipment shall not be taken to have been completed at registered premises unless the last substantial process in the manufacture of the equipment was carried out at registered premises. (4) 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.