Section 1 - Subsidy (Grain Harvesters and Equipment) Act 1985 - Subsidy (Grain Harvesters and Equipment) Act 1985 | Zoe

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Subsidy (Grain Harvesters and Equipment) Act 1985

1Subsidy (Grain Harvesters and Equipment) Act 1985

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SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - TABLE OF PROVISIONS

TABLE
TABLE OF PROVISIONS

PART I - PRELIMINARY

Section

1. Short title
2. Commencement
3. General administration of Act
4. Interpretation
5. Effect of amendments of Tariff Act
6. Sales value
7. Value added
8. Accounting period
9. Uniformity
PART II - SUBSIDY
10. Specification of subsidy - manufactured subsidised equipment
11. Specification of subsidy - imported subsidised equipment
12. Subsidy not payable
13. Amount of subsidy - manufactured subsidised equipment
14. Amount of subsidy - imported subsidised equipment
15. Availability of subsidy
16. Good quality of subsidised equipment
PART III - PAYMENT OF SUBSIDY
17. Advances on account of subsidy
18. Claims for payment of subsidy
19. Variation of inadequate claims
20. Variation of excessive claims
21. Other adjustments of claims
22. Recovery of repayments
PART IV - ADMINISTRATION
23. Registration of premises
24. Accounts
25. Securities
26. Appointment of authorised officers
27. Stock-taking and inspection of production and accounts, &c.
28. Power to require persons to answer questions and produce documents
29. Power to examine on oath, &c.
30. Offences
31. Time for prosecutions
32. Recovery of subsidy on conviction
PART V - MISCELLANEOUS
33. Return for Parliament
34. Delegation
35. Application for review
36. Statement to accompany notice of decisions
37. Money to be appropriated
38. Transitional
39. Regulations

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - LONG
TITLE

SECT
An Act to provide for the payment of subsidy on the
production, or in respect of the importation, of certain grain harvesters and related equipment, and for related purposes

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - PART I
PART I - PRELIMINARY

SUBSIDY (GRAIN HARVESTERS AND EQUIPMENT) ACT 1985 No. 183, 1985 - SECT 1
Short title

(Assented to 16 December 1985)

SECT
4. (1) In this Act, unless the contrary intention appears -
"accounting period", in relation to a manufacturer or importer of subsidised
equipment, has the meaning given by section 8;
"advance" means an advance on account of subsidy under section 17;
"approved form" means a form approved by the Comptroller 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 26;
"Collector" has the same meaning as in the Customs Act 1901;
"completion manufacturer", in relation to subsidised equipment, means the
manufacturer of the equipment who was the owner of the equipment immediately
before the completion of the last substantial process in the manufacture of
the equipment;
"Comptroller" means the Comptroller-General of Customs;
"importer", in relation to subsidised equipment, means -
(a) except where paragraph (b) applies, the person who was
the beneficial owner of the equipment at the time of its arrival within the
limits of the port or airport in Australia at which it was landed; or
(b) where the Comptroller declares, in writing, that he or she is
satisfied that, before the lodging of a claim for subsidy in respect of the
equipment, a specified person took over the rights of the person referred to
in paragraph (a) in relation to the equipment - that specified person;
"manufacture" includes assemble;
"manufacturer", in relation to subsidised equipment, means -
(a) a person who, at premises registered under section 23 in the
name of the person, carried out a substantial process or substantial 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 design, research or development;
(ii) engaging in systems engineering;
(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 substantial process or substantial processes in the
manufacture of the equipment;
"primary producer" means a person engaged in the commercial cultivation or
gathering in of crops;
"production service" includes -
(a) the provision of, or a service relating to, software;
(b) a service by way of design, system engineering, testing,
research or development;
(c) heat treatment; and
(d) a service declared by the regulations to be a production
service for the purpose of this Act;
"registered premises" means premises registered by the Comptroller under
section 23;
"subsidised equipment" means -
(a) a subsidised harvester; or
(b) subsidised harvester equipment;
"subsidised harvester" means a completely assembled combine grain harvester
machine that -
(a) is of a kind used for the harvesting of cereal grain seed;
(b) is power operated;
(c) is capable of -
(i) cutting and gathering a crop;
(ii) threshing to separate grain seed from grain heads;
(iii) separating loose grain held in suspension after
threshing; and
(iv) cleaning the grain to remove extraneous matter;
(d) if it were imported into Australia, would be goods to which
item 84.25 in Schedule 3 to the Tariff Act would apply; and
(e) if it were imported into Australia and were goods to which
section 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,
would be goods the duty of Customs in respect of which ascertained in
accordance with Part II of the Tariff Act would be so ascertained by reference
to a rate of duty that does not exceed 2%;
"subsidised harvester equipment" means equipment designed solely or
principally as a part or accessory for a subsidised harvester, being equipment
that -
(a) if it were imported into Australia, would be goods to which
item 84.25 in Schedule 3 to the Tariff Act would apply; and
(b) if it were imported into Australia and were goods to which
section 19, but not sub-section 21 (4) or (6), of the Tariff Act applied,
would be goods the duty of Customs in respect of which ascertained in
accordance with Part II of the Tariff Act would be so ascertained by reference
to a rate of duty that does not exceed 2%;
"subsidy" means subsidy under this Act;
"subsidy period" means the period commencing on 21 August 1985 and ending on
the terminating day;
"Tariff Act" means the Customs Tariff Act 1982;
"terminating day" means 31 December 1990 or such later day, not being a day
later than 30 June 1991, as is fixed by the Minister by notice published in
the Gazette before 31 December 1990.
(2) For the purposes of this Act, a subsidised harvester shall not be taken
to have been used in the commercial harvesting of crops because only of the
use of the harvester in a demonstration for the purpose of promoting the sale
of harvesters.
(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 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.
(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.

SECT
6. (1) For the purposes of this Act, the sales value of equipment (being
subsidised equipment or equipment used in the manufacture of subsidised
equipment) shall be deemed to be an amount ascertained in accordance with the
formula -
A-(B + C + D + E + F),
where -
A is the price that was charged, or will be charged, for the equipment by a
manufacturer of the equipment in a sale of the equipment by the manufacturer
to a person included in a class of persons to whom equipment of the same kind
as the equipment is usually sold by manufacturers of equipment of that kind;
B is the cost (included in that price) relating to the selling, distribution
or delivery of the equipment, including costs for freight in respect of the
delivery of the equipment from the premises in Australia where the last
substantial process in the manufacture of the equipment was carried out in
Australia;
C is the amount (included in that price) for charges and expenses
associated with arrangements known as dealer floor plan arrangements;
D is the amount allowed, or to be allowed, in respect of that price as a
rebate or discount;
E is the amount (included in that price) for time payment or other
financial accommodation;
F is such cost or amount (if any) as is prescribed.
(2) Where the manufacturer of equipment has not charged, and does not
propose to charge, for the equipment, the Comptroller may, by writing signed
by the Comptroller, determine the sales value of the equipment and the sales
value of the equipment shall, for the purposes of this Act, be the value so
determined.
(3) Where the Comptroller is unable to ascertain (whether because there is
no relevant sale or otherwise) or verify the sales value of equipment or a
price, cost, or amount, that affects that sales value, the Comptroller may, by
writing signed by the Comptroller, determine the sales value of the equipment
and the sales value of the equipment shall, for the purposes of this Act, be
the value so determined.
(4) Where the Comptroller is satisfied -
(a) that the sales value of equipment was influenced because of a
commercial, financial or other relationship between the manufacturer of the
equipment, or an associate of the manufacturer, and the purchaser, or an
associate of the purchaser, not being a relationship created by the sale
itself; and
(b) that, because of that relationship, the amount of the sales value is
higher than it would otherwise have been,
the Comptroller may, by writing signed by the Comptroller, determine the sales
value of the equipment and the sales value of the equipment shall, for the
purposes of this Act, be the value so determined.
(5) When making a determination under sub-section (2), (3) or (4) in
relation to equipment, the Comptroller shall have regard to the lowest price
known to him or her charged for comparable equipment by another manufacturer
or importer in Australia.
(6) In this section, "manufacturer", in relation to equipment (other than
subsidised equipment) used in the manufacture of subsidised equipment, means a
person who, if the equipment were subsidised equipment, would be a
manufacturer of the equipment.

SECT
7. (1) For the purposes of this Act, the value added to subsidised equipment
by a manufacturer of the equipment shall be deemed to be an amount ascertained
in accordance with the formula -
G-(H + I + J + K),
where -
G is -
(a) where the manufacturer is the completion manufacturer of
the equipment - the sales value of the subsidised equipment; or
(b) where the manufacturer is not the completion manufacturer
of the subsidised equipment - the sales value of the equipment manufactured by
the manufacturer and used in the manufacture of the subsidised equipment;
H is the cost of parts and materials delivered into the store of the
manufacturer, being parts and materials supplied to the manufacturer for
incorporation in the manufacture or packaging of the relevant equipment
manufactured by the manufacturer;
I is the cost of any process carried out, or any production service
provided, by -
(a) the manufacturer, or a person employed by the manufacturer,
otherwise than at premises registered under section 23 in the name of the
manufacturer; or
(b) a person other than -
(i) the manufacturer; or
(ii) a person employed by the manufacturer,
not being a production service provided in Australia by or on behalf of the
manufacturer;
J is interest on money borrowed from another person for the purpose of
financing research or development, other than research and development carried
out in Australia by or on behalf of the manufacturer;
K is such costs (if any) as are prescribed.
(2) Where, in relation to a claim for subsidy or otherwise for the purposes
of this Act, the Comptroller -
(a) is unable to verify the value added to subsidised equipment by a
manufacturer of the equipment; or
(b) forms the opinion that, having regard to sound accounting principles,
costs to which the value added to subsidised equipment by a manufacturer of
the equipment is ascertained -
(i) are incorrect or overestimated;
(ii) are higher than would have been the case if the manufacturer
had not marginally costed or similarly disproportionately
costed the manufacture of goods in respect of which subsidy
is not payable;
(iii) have been fixed in order to obtain an increase in subsidy;
(iv) are unduly higher than similar costs incurred by other
manufacturers of similar equipment;
(v) have been increased as the result of the influence of a
relationship between the manufacturer and an associate of the manufacturer;
or
(vi) are higher than would have been the case if the manufacturer
had provided services that were provided, and charged for, by an associate of
the manufacturer,
the Comptroller may, by writing signed by the Comptroller, determine the value
added to that subsidised equipment by that manufacturer, being the value that,
having regard to all relevant circumstances, the Comptroller considers to be
appropriate, and the value added to that subsidised equipment by that
manufacturer shall, for the purposes of this Act, be the value so determined.
(3) Where, in relation to a claim for subsidy or otherwise for the purposes
of this Act, the Comptroller -
(a) is unable to verify a cost referred to in sub-section (1) in respect of
subsidised equipment; or
(b) forms the opinion that, having regard to sound accounting principles,
such a cost -
(i) is incorrect or underestimated;
(ii) is lower than would have been the case if the manufacturer
had not marginally costed or similarly disproportionately
costed the manufacture of goods in respect of which subsidy
is not payable;
(iii) has been fixed in order to obtain an increase in subsidy;
(iv) is unduly lower than a similar cost incurred by other
manufacturers of similar equipment;
(v) has been reduced as a result of the influence of a relationship
between the manufacturer and an associate of the
manufacturer; or
(vi) is lower than would have been the case if the manufacturer
had provided services that were provided, and charged for,
by an associate of the manufacturer,
the Comptroller may, by writing signed by the Comptroller, determine that
cost, being the cost that, having regard to all relevant circumstances, the
Comptroller considers to be appropriate, and that cost shall, for the purposes
of this Act, be the cost so determined.
(4) When making a determination under sub-section (2) or (3) in relation to
subsidised equipment, the Comptroller may, if he or she considers it
appropriate, disregard any costs charged to, or levied on, the manufacturer of
the equipment by an associate of the manufacturer, other than costs actually
incurred by the associate.

SECT
10. (1) Subsidy is payable in accordance with this Act on the production in
Australia of subsidised equipment.
(2) Subsidy payable under this section in respect of subsidised equipment is
payable to the manufacturer, or the manufacturers, of the equipment.
(3) A manufacturer of subsidised equipment is not entitled to receive a
payment of subsidy under this section in respect of particular subsidised
equipment unless -
(a) all the processes in the manufacture of the equipment carried out in
Australia by the manufacturer (if any) were carried out at registered
premises;
(b) the last substantial process in the manufacture of the equipment was
carried out at registered premises;
(c) the manufacture of the equipment was completed during the subsidy
period; and
(d) all components and materials used in the manufacture of the equipment
were components that -
(i) had not been used previously as components of, or as parts
in, other equipment; or
(ii) had not been re-conditioned or rebuilt.
(4) A manufacturer of a subsidised harvester is not entitled to receive a
payment of subsidy under this section in respect of a subsidised harvester
unless the harvester -
(a) was sold, or otherwise disposed of, by the manufacturer or another
manufacturer of the harvester for use in the harvesting of crops in Australia;
or
(b) was sold, or otherwise disposed of, to the Commonwealth.
(5) A manufacturer of a subsidised harvester is not entitled to receive a
payment of subsidy under this section in respect of the harvester if, before
21 August 1985, the harvester -
(a) was sold or otherwise disposed of to a person for use by that person
in the commercial harvesting of crops;
(b) was the subject of an application by a primary producer for an
exemption from sales tax; or
(c) was used in the commercial harvesting of crops.
(6) A manufacturer of subsidised harvester equipment is not entitled to
receive a payment of subsidy under this section in respect of the equipment
unless, during the subsidy period, the equipment -
(a) was used by the manufacturer in Australia in connection with the
repair or servicing of a harvester;
(b) was sold, or otherwise disposed of, to another person for use in
Australia; or
(c) was sold, or otherwise disposed of, to the Commonwealth.
(7) A manufacturer of subsidised harvester equipment is not entitled to
receive a payment under this section in respect of the equipment if the
equipment was used by the manufacturer as original equipment in the
manufacture of a subsidised harvester manufactured by that manufacturer.
(8) Where -
(a) by virtue of sub-section 23 (4) the Comptroller determines that the
registration of premises shall be deemed to have taken effect on and
from 21 August 1985;
(b) on that day, the person who applied for the registration of the
premises was directly or indirectly the owner in whole or in part of
a subsidised harvester;
(c) the last substantial process in the manufacture of the harvester was
completed by a manufacturer at those premises; and
(d) the harvester had not, before 21 August 1985, been -
(i) sold, or otherwise disposed of, to a person for use by that
person in the commercial harvesting of crops;
(ii) the subject of an application by a primary producer for
exemption from sales tax; or
(iii) used in the commercial harvesting of crops,
the harvester shall, for the purposes of this Act, be deemed to have been
manufactured on 21 August 1985.
(9) Where -
(a) by virtue of sub-section 23 (4) the Comptroller determines that the
registration of premises shall be deemed to have taken effect on and from 21
August 1985; and
(b) on that day, the person who applied for the registration of the premises
was the owner of partly manufactured subsidised equipment, the manufacture of
the equipment shall, for the purposes of this Act, be deemed to have commenced
on 21 August 1985.

SECT
11. (1) Subject to this Act, where equipment that, on 21 August 1985, was
subsidised equipment was, before that day, imported into Australia and entered
for home consumption in accordance with the Customs Act 1901, subsidy is
payable in respect of the importation into Australia of that equipment.
(2) Subsidy payable under this section in respect of subsidised equipment is
payable to the importer of the equipment.
(3) Subsidy is not payable under this section in respect of the importation
of a subsidised harvester unless, during the subsidy period, the harvester was
sold, or otherwise disposed of, by the importer or by a person who carries on
the business of trading in subsidised harvesters -
(a) to another person for use by that other person in the commercial
harvesting of crops in Australia; or
(b) to the Commonwealth.
(4) Subsidy is not payable under this section in respect of the importation
of a subsidised harvester if, before 21 August 1985, the harvester was -
(a) sold or otherwise disposed of to a person for use by that person in the
commercial harvesting of crops;
(b) was the subject of an application by a primary producer for exemption
from sales tax; or
(c) was used in the commercial harvesting of crops.
(5) Subsidy is not payable under this section in respect of the importation
of subsidised harvester equipment unless -
(a) the equipment has been incorporated as original equipment in the
manufacture of a subsidised harvester; and
(b) the subsidised harvester in which the equipment was incorporated was,
during the subsidy period, sold, or otherwise disposed of, by the importer or
by a person who carries on the business of trading in subsidised harvesters -
(i) to another person for use by that other person in the
commercial harvesting of crops in Australia; or
(ii) to the Commonwealth.
(6) Subsidy is not payable under this section in respect of the importation
of subsidised harvester equipment if, before 21 August 1985, the equipment was -
(a) sold, or otherwise disposed of, to a person for use by that person in
the commercial harvesting of crops; or
(b) was the subject of an application by a primary producer for an exemption
from sales tax; or
(c) was used in the commercial harvesting of crops.

SECT
19. (1) Where a person who has lodged a claim under section 18 (whether or
not the claim has been dealt with under sub-section 18 (3)) considers that the
claim was, because of an inadvertent error, a claim for an amount of subsidy
in respect of subsidised equipment that was less than the amount of subsidy
that the person was entitled to claim in respect of that equipment, the person
may lodge a claim for payment to the person of the difference between the 2
amounts.
(2) A claim under sub-section (1) in respect of subsidised 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 the form; and
(d) be lodged with a Collector for a State or Territory, or with the
Comptroller, within 12 months after the day on which the condition referred to
in sub-section 10 (4) or (6) or 11 (3) or (5), as the case requires, was
complied with in respect of the subsidised equipment.
(3) Where a claim under sub-section (1) relates to a claim under section 18
that has not been dealt with under sub-section 18 (3), the 2 claims shall be
dealt with under sub-section 18 (3) as if they were one claim under section
18.
(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller shall, after
examining the claim and causing such inquiries as the Comptroller considers
necessary to be made (including inquiries involving the exercise of powers
under sections 27 and 28) -
(a) if the Comptroller is satisfied that the claim complies with sub-section
(2) and that the claimant is, or, if certain estimates are correct, is,
otherwise entitled to be paid an additional amount of subsidy in respect of
subsidised equipment to which the claim relates - approve, in writing, payment
of the additional amount; or
(b) if the Comptroller is not so satisfied - refuse, in writing, to approve
payment of an additional amount of subsidy in respect of the equipment to
which the claim relates.
(5) Where the Comptroller makes a decision under sub-section (4) in relation
to a claim approving, or refusing to approve, payment of an additional amount
of subsidy, not being a decision made within 30 days after the lodging of the
claim and approving payment of the additional amount claimed, the Comptroller
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision.

SECT
23. (1) Subject to this section, premises that are used solely or
principally for industrial or commercial purposes may be registered under this
section for the purposes of this Act.
(2) An application for the registration of premises under this section may
be made to the Comptroller, in writing, by a person who carries on, or
proposes to carry on, the manufacture of subsidised equipment at those
premises.
(3) Subject to sub-sections (6), (7) and (8), where an application for the
registration of premises is made under sub-section (2) by a person who, in the
opinion of the Comptroller, carries on, or proposes to carry on, the
manufacture of subsidised equipment at those premises, the Comptroller shall -
(a) register those premises in the name of the applicant by signing a
notice, in writing, specifying the day on which it was signed and stating that
the premises have been so registered and causing that notice to be served,
either personally or by post, on the applicant; or
(b) refuse to register those premises and cause a notice, in writing,
stating that the Comptroller has refused to register those premises to be
served, either personally or by post, on the applicant.
(4) The registration of premises under this section has effect from the day
on which the notice under paragraph (3) (a), in relation to the premises, is
signed, or such earlier day, not being a day earlier than 21 August 1985, as
is determined by the Comptroller and specified in that notice.
(5) A notice under sub-section (3) in relation to premises shall specify
whether the premises are registered under this section in relation to -
(a) all subsidised equipment; or
(b) a specified class, or specified classes, of subsidised equipment, and
may specify a period as the period during which the premises are registered
under this section.
(6) The regulations may prescribe conditions to be complied with in
connection with the manufacture of subsidised equipment at registered
premises.
(7) If conditions have been prescribed under sub-section (6), the
Comptroller shall not register premises under this section unless the
Comptroller is satisfied that the conditions have been, or will be, complied
with in respect of those premises.
(8) The Comptroller may require an applicant for the registration of
premises under this section to give such information as the Comptroller
considers necessary for the purposes of this Act and may refuse to register
the premises until the information is given to the satisfaction of the
Comptroller.
(9) Where an applicant for the registration of premises under this section
was not, on 21 August 1985, engaged in the manufacture of subsidised equipment
at those premises, the Comptroller shall not register those premises if the
Minister has informed the Comptroller that the registration of those premises
will not permit the orderly development in Australia of the industry
manufacturing subsidised equipment.
(10) Where -
(a) premises are registered under this section; and
(b) the person in whose name the premises are so registered and a person who
carries on, or proposes to carry on, the manufacture of subsidised equipment
at those premises (in this sub-section referred to as the "transferee") make a
joint application in writing to the Comptroller for the transfer of the
registration of the premises to the name of the transferee,
the Comptroller shall transfer the registration of those premises to the name
of the transferee by causing a notice, in writing, stating that the
registration has been so transferred to be served, either personally or by
post, on the transferee.
(11) A transfer under sub-section (10) has effect from such day as is
specified in the notice under that sub-section in relation to the transfer,
being a day after the commencement of the subsidy period and not earlier than
6 months before the day on which the application for the transfer was made.
(12) Where the Comptroller becomes satisfied, in respect of premises
registered under this section -
(a) that subsidised equipment is not being manufactured at those premises;
(b) in a case where the premises are registered in relation to a class of
subsidised equipment - that subsidised equipment included in that class of
subsidised equipment is not being manufactured at those premises;
(c) that the manufacture of subsidised equipment at those premises is being
carried on by a person other than -
(i) the person in whose name the premises are registered; or
(ii) a person who has made an application under paragraph
(10) (b) in relation to the premises;
(d) if any conditions have been prescribed under sub-section (6) - that
subsidised equipment is being manufactured at those premises otherwise than in
accordance with those conditions; or
(e) that those premises are not being used solely or principally for
industrial or commercial purposes,
the Comptroller may cancel the registration of those premises by causing a
notice, in writing, stating that the registration of those premises has been
cancelled to be served, either personally or by post, on -
(f) the occupier of those premises; and
(g) if the occupier is not the person in whose name those premises are
registered - the person in whose name the premises are registered.
(13) For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service on a person by post of a notice under
this section in relation to premises, such a notice posted as a letter
addressed to that person at the premises shall be deemed to be properly
addressed.

SECT
28. (1) A collector or an authorised officer may, by notice signed by him or
her, require a person whom he or she believes on reasonable grounds to be
capable of giving information relevant to the operation of this Act, in
relation to the manufacture (including the cost of manufacture) or importation
of subsidised equipment, to attend before him or her at the time and place
specified in the notice and there to answer questions and to produce to him or
her such accounts, books, documents and other records in relation to the
manufacture (including the cost of manufacture) or importation of subsidised
equipment as are referred to in the notice.
(2) A notice under sub-section (1) requiring a person to produce an account,
book, document or record shall set out the effect of sub-section (3).
(3) A person who, pursuant to a notice under sub-section (1), produces an
account, book, document or record kept, made or prepared by another person
that, to the knowledge of the first-mentioned person, is false or misleading
in a material particular shall, upon so producing the account, book, document
or record, give to the person to whom the first-mentioned person is required
to produce the account, book, document or record, a statement in writing
signed by the first-mentioned person or, in the case of a body corporate, by a
competent officer of the body corporate -
(a) stating that the account, book, document or record is, to the knowledge
of the first-mentioned person, false or misleading in a material particular;
and
(b) setting out, or referring to, the material particular in respect of
which the account, book, document or record is, to the knowledge of the
first-mentioned person, false or misleading.
Penalty: $1,000 or imprisonment for 6 months, or both.
(4) A Collector or an authorised officer may make and retain copies of, or
take and retain extracts from, any accounts, books, documents or other records
produced under this section.
(5) A person is not excused from answering a question or producing any
accounts, books, documents or other records when required so to do under this
section on the ground that the answer to the question, or the production of
the accounts, books, documents or other records, might tend to incriminate the
person or make the person liable to a penalty, but the answer of the person to
any such question, or the production by the person of any such account, book,
document or other record, is not admissible in evidence against the person in
criminal proceedings other than proceedings under, or arising out of or by
virtue of, sub-section (3) or paragraph 30 (3) (a).
(6) Where a manufacturer or importer of subsidised equipment, or a person
employed by a manufacturer or importer of subsidised equipment, has failed to
attend or to answer a question, or to produce any account, book, document or
other record, when required so to do under this section, subsidy is not
payable to the manufacturer or importer, as the case may be, unless the
Comptroller otherwise directs in writing, until the manufacturer, the importer
or that person, as the case may be, has attended, answered the question or
produced the account, book, document or other record, as the case may be.

SECT
35. (1) Applications may be made to the Administrative Appeals Tribunal for
review of -
(a) a decision of the Comptroller for the purposes of paragraph (b) of
the definition of "importer" in sub-section 4 (1);
(b) a declaration by the Comptroller for the purposes of section 16;
(c) a decision of the Comptroller under paragraph 18 (3) (a) approving
payment of subsidy;
(d) a decision of the Comptroller under paragraph 18 (3) (b) refusing
to approve payment of subsidy;
(e) a decision of the Comptroller under paragraph 19 (4) (a) approving
a payment;
(f) a decision of the Comptroller under paragraph 19 (4) (b) refusing
to approve a payment;
(g) a decision of the Comptroller for the purposes of sub-section 20 (4);
(h) a decision of the Comptroller for the purposes of section 21;
(j) a decision of the Comptroller for the purposes of sub-section 23 (4);
(k) a decision of the Comptroller refusing to register premises (other
than a decision made under sub-section 23 (9));
(m) a decision of the Comptroller under section 23 transferring, or
refusing to transfer, the registration of premises;
(n) a decision of the Comptroller under sub-section 23 (12) cancelling
the registration of premises; or
(p) a requirement by the Comptroller under section 25.
(2) Without limiting section 43 of the Administrative Appeals Tribunal Act
1975, where the Administrative Appeals Tribunal is reviewing a decision
referred to in paragraph (1) (b), (c), (d), (e), (f) or (g) in respect of
subsidised equipment, the Tribunal, if it considers it appropriate to do so,
may -
(a) if a determination under sub-section 6 (2), (3) or (4) or 7 (2) or (3)
has been made in respect of that equipment or of equipment that includes that
equipment, either -
(i) set aside that determination; or
(ii) set aside that determination and make a further determination
under that sub-section in respect of the equipment to which the determination
so set aside applied; or
(b) if a determination under that sub-section has not been made in respect
of the equipment to which the decision applies or of equipment that includes
that equipment, make a determination under that sub-section in respect of the
equipment to which the decision applies.
(3) In sub-section (1), "decision" has the same meaning as in the
Administrative Appeals Tribunal Act 1975.