4Interpretation

4 Interpretation

(1) In this Act, unless the contrary intention appears:

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 19.

bountiable photographic film means silver halide sensitized colour photographic film that, if it were imported into Australia at the time its production is completed, would be film to which heading 3702 of Schedule 3 to the Tariff Act would apply.

bounty means bounty under this Act.

CEO means the Chief Executive Officer of Customs.

Collector, in relation to a State or Territory, has the same meaning as in the Customs Act 1901.

finishing operations, in relation to bountiable photographic film, means the slitting of sensitized rolls of colour photographic film, of a width exceeding one metre and a length exceeding 200 metres into 35 millimetre widths, and the subsequent perforating and spooling into 35 millimetre cassettes of the resulting film strips.

period to which this Act applies means the period from and including 1 January 1990 to and including 31 December 1994.

production, in relation to bountiable photographic film, means any series of operations in relation to the film that consists of or includes the sensitizing operations, and the finishing operations, in relation to the film.

registered person means a person registered by the CEO under section 16.

relevant activity, in relation to the production of a bountiable photographic film, means any activity that is a part of the sensitizing operations, or of the finishing operations, undertaken in the course of producing that film.

sensitizing operations, in relation to bountiable photographic film, means the preparation and coating onto rolls of film base, of a width exceeding one metre and a length exceeding 200 metres, of multi‑layered light sensitive colour photographic emulsions.

Tariff Act means the Customs Tariff Act 1995.

(2) For the purposes of this Act, 2 persons are 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 adoption; or (ii) one of them is an officer or director of a body corporate controlled, directly or indirectly, by the other; or (b) both being bodies corporate: (i) both of them are controlled, directly or indirectly, by a third person (whether or not a body corporate); or (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; or (c) one of them, being a body corporate, is, directly or indirectly, controlled by the other (whether or not a body corporate); or (d) one of them, being a natural person, is an employee, officer or director of the other (whether or not a body corporate); or (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. (3) 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 taken to have been amended, on a particular day, that Act shall, for the purposes of this Act, be taken to have been so amended on that day.