5Declarations of classes of equipment

##### 5 Declarations of classes of equipment (1) The Minister may, by notice in writing published in the Gazette, declare a class of computer equipment to be a class of computer equipment to which paragraph (e) of the definition of bountiable equipment in subsection 3(1) applies. (3) The Minister may, by notice in writing published in the Gazette, revoke or amend a declaration in force under subsection (1). (4) A declaration under subsection (1) or the revocation or amendment of such a declaration has effect from and including such date (which, except in the case of a revocation or amendment that has the result that equipment of a kind ceases to be bountiable equipment, may be a date earlier than the publication in the Gazette of the notice containing the declaration, revocation or amendment) as is specified in the notice. (5) Where, by virtue of the revocation or amendment of a declaration under subsection (1), goods of a kind cease to be bountiable equipment on a day, the manufacture of goods of that kind the manufacture of which was commenced before and completed after that day shall, for the purposes of this Act, be deemed to have been completed on the day immediately preceding that day. (6) 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 in relation to notices under this section as if in those provisions references to regulations were references to notices, references to a regulation were references to a notice and references to a repeal were references to a revocation. (7) For the purposes of this section, the manufacture of goods shall not be taken to have commenced unless and until the assembly of the goods, or of part of the goods, has commenced.