ACIS ADMINISTRATION ACT 1999

This compilation was prepared on 19 April 2011
taking into account amendments up to Act No. 5 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

Part 1--Preliminary 1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Purpose of the Act .............................................................................. 1

4............ Overview of the Act ............................................................................ 1

5............ Offences .............................................................................................. 3

6............ Definitions .......................................................................................... 4

6A......... Approved plant and equipment and approved research and development 16

6B......... Plant and equipment sold by participant ............................................ 17

6C......... When investment undertaken by a person may be treated as investment undertaken by another person who is a participant .......................................................................................... 18

7............ Meaning of production of goods and provision of services in Australia 20

8............ Approved forms ................................................................................ 21

9............ Arm's length transactions ................................................................. 21

10.......... Determination of entitlement to credit between participants ............... 23

11.......... Other Commonwealth assistance ...................................................... 23

Part 2--Establishment of, and participation in, ACIS 25

Division 1--Overview 25

12.......... Overview of Part ............................................................................... 25

Division 2--Establishment of ACIS 26

13.......... Establishment of Automotive Competitiveness and Investment Scheme 26

Division 3--Registration under ACIS 27

Subdivision A--Rules about registration 27

14.......... Rules about the number of registrations a person may have under ACIS 27

14A....... Rule about registrations under ACIS needing to further the purpose of the Act 27

14B....... Minister may make guidelines relating to registration for the purpose of the Act 28

15.......... Rule about the effect of further applications for registration on existing registrations 28

Subdivision B--Applications for registration 29

16.......... Application for MVP registration ..................................................... 29

17.......... Application for ACP registration ...................................................... 29

18.......... Application for AMTP registration ................................................... 31

19.......... Application for ASP registration ....................................................... 32

20.......... Ministerial permission to apply for registration in the national interest 32

Division 4--Participation in ACIS by groups of companies 35

21.......... Certain groups of companies may seek permission to apply for registration as a single entity 35

22.......... Legal status of a group permitted to make application for registration 36

Division 5--Formal requirements for, and consideration of, applications for registration 37

23.......... The content of the application for registration ................................... 37

24.......... Lodgment of applications .................................................................. 37

25.......... When to apply ................................................................................... 38

26.......... Consideration of registration applications ......................................... 38

27.......... Secretary may seek further information ............................................. 39

28.......... Date from which registration takes effect .......................................... 39

29.......... Fit and proper person ........................................................................ 40

Division 6--Ongoing requirements of registration 42

30.......... Ongoing requirement of MVP registration ....................................... 42

31.......... Ongoing requirement of ACP registration ........................................ 42

32.......... Ongoing requirement of AMTP registration ..................................... 43

33.......... Ongoing requirement of ASP registration ......................................... 44

34.......... When do ongoing registration requirements for particular participants need to be met? 44

Part 3--The making of returns by participants 45

35.......... Participants to make quarterly returns ............................................... 45

36.......... Contents of MVPs' returns ............................................................... 45

37.......... Contents of ACPs' returns ................................................................ 46

38.......... Contents of AMTPs' returns ............................................................ 46

39.......... Contents of ASPs' returns ................................................................ 47

40.......... Rules concerning returns ................................................................... 47

Part 4--Working out unmodulated credit 49

Division 1--Overview 49

41.......... Overview of Part ............................................................................... 49

Division 2--Working out unmodulated production credit and unmodulated investment credit for MVPs 50

42.......... Secretary to work out unmodulated production credit for each MVP 50

43.......... Secretary to work out unmodulated type A credit for each MVP ...... 51

44.......... Secretary to work out unmodulated type B credit for each MVP ...... 51

45.......... Secretary to work out unmodulated type C credit for each MVP ...... 52

Division 3--Working out unmodulated investment credit for ACPs 53

46.......... Secretary to work out unmodulated type D credit for each ACP ....... 53

47.......... Secretary to work out unmodulated type E credit for each ACP ....... 53

Division 4--Working out unmodulated investment credit for AMTPs 55

48.......... Secretary to work out unmodulated type F credit for each AMTP .... 55

49.......... Secretary to work out unmodulated type G credit for each AMTP ... 55

Division 5--Working out unmodulated investment credit for ASPs 57

50.......... Secretary to work out unmodulated type H credit for each ASP ....... 57

51.......... Secretary to work out unmodulated type I credit for each ASP ......... 57

Part 5--Modulation of unmodulated credit 59

Division 1--Overview 59

52.......... Overview of Part ............................................................................... 59

Division 2--Caps on scheme and participants 60

53.......... Stage caps on ACIS .......................................................................... 60

53A....... Ledger treatment of amounts recovered under the ACIS (Unearned Credit Liability) Act 1999 61

54.......... 5% of sales limit on participants ........................................................ 62

Division 3--Guidelines for modulation 64

55.......... Minister must make modulation guidelines ....................................... 64

Division 4--MVP credit 65

56.......... Secretary to modulate capped production credit for each MVP ......... 65

57.......... Secretary to modulate investment credit for each MVP ..................... 65

58.......... Secretary must modulate in accordance with Ministerial guidelines .. 65

Division 5--ACP, AMTP and ASP credit 66

59.......... Secretary to modulate investment credit for each ACP, AMTP and ASP 66

60.......... Secretary must modulate in accordance with Ministerial guidelines .. 66

Part 5A--Research and development scheme 67

60A....... Research and development scheme ................................................... 67

60B....... Variation of R&D scheme ................................................................. 67

Part 6--The ACIS ledger and its maintenance 69

Division 1--Overview 69

61.......... Overview of Part ............................................................................... 69

Division 2--Establishment and maintenance of the ledger 70

62.......... Establishment and maintenance of ACIS ledger ................................ 70

63.......... Information to be kept in ledger ........................................................ 70

64.......... Entry of credit in the ledger ............................................................... 70

65.......... Effect of entering credit in the ACIS ledger ...................................... 71

66.......... Circumstances in which the Secretary must amend the ledger ........... 71

67.......... Ledger to show balance of credit ....................................................... 72

68.......... Person may apply to Secretary to fix an error in ledger ..................... 72

69.......... Electronic access to ledger ................................................................. 72

70.......... Secretary to notify owner of credit quarterly of changes to ledger .... 73

Division 3--Period in which entries in ledger to be made 74

71.......... Time in which entries to be made ...................................................... 74

Division 4--No liability for ledger entries 75

73.......... Secretary not liable in certain circumstances ...................................... 75

Part 7--Dealing in and use of duty credit 76

Division 1--Overview 76

74.......... Overview of Part ............................................................................... 76

Division 1A--Use and expiry of duty credits 77

74A....... Use and expiry of duty credits .......................................................... 77

74B....... How application of previously paid duty credits to be made ............. 77

Division 2--Transfer of credit 78

75.......... Duty credit transferable ..................................................................... 78

Division 3--Minister may limit use of credit in certain circumstances 79

76.......... Minister may limit use of modulated ACP, AMTP or ASP investment credit 79

77.......... Minister may limit use of certain production credit ........................... 79

Part 8--Audit 81

Division 1--Overview 81

78.......... Overview of Part ............................................................................... 81

Division 2--Appointment of authorised officers and identity cards 82

79.......... Appointment of authorised officers ................................................... 82

80.......... Identity cards ..................................................................................... 82

Division 3--Powers of authorised officer 83

Subdivision A--Monitoring powers 83

81.......... Authorised officer may enter premises by consent or under monitoring warrant to check information provided under ACIS or to check compliance with the Act ....................................... 83

82.......... Monitoring powers of authorised officers ......................................... 83

Subdivision B--Power of authorised officer to ask questions and seek production in certain circumstances 85

83.......... Authorised officer may request persons to answer questions ........... 85

Division 4--Obligations and incidental powers of authorised officers 87

84.......... Authorised officer must produce identity card on request ................. 87

85.......... Consent ............................................................................................. 87

86.......... Announcement before entry .............................................................. 87

87.......... Details of monitoring warrant to be given to occupier etc. before entry 87

88.......... Use of electronic equipment in exercising monitoring powers .......... 88

89.......... Compensation for damage to electronic equipment ........................... 89

Division 5--Occupier's rights and responsibilities 90

90.......... Occupier entitled to be present during execution of monitoring warrant .. 90

91.......... Occupier to provide authorised officer with all facilities and assistance 90

Division 6--Warrants 91

92.......... Monitoring warrants ......................................................................... 91

Part 9--Unearned duty credit 92

Division 1--Overview 92

93.......... Overview of Part ............................................................................... 92

Division 2--Unearned credit liability 93

94.......... Person not entitled to certain duty credit ............................................ 93

95.......... Unearned credit liability .................................................................... 94

96.......... Amount of unearned credit liability ................................................... 94

Division 3--Offsetting of duty credit against unearned credit liability 95

97.......... Duty credit to be offset against liability ............................................. 95

98.......... Offsetting of duty credit of the same kind ......................................... 95

99.......... Offsetting of other kinds of duty credit ............................................. 95

100........ Order in which credit to be offset ...................................................... 96

101........ Amount of unearned credit liability outstanding ................................ 96

102........ Secretary to issue notice .................................................................... 96

Division 4--Time for payment of unearned credit liability 97

103........ Time for payment of unearned credit liability .................................... 97

104........ Late payment penalty ......................................................................... 97

105........ Extension of time for payment of unearned credit liability ................ 97

106........ Recovery of unearned credit liability and late payment penalty ......... 97

Division 5--Regulations concerning unearned duty credit 98

107........ Regulations may deal with other matters ........................................... 98

Part 10--Obligations relating to documents 99

108........ Document retention obligations ......................................................... 99

109........ Update of business plan .................................................................... 99

Part 11--Deregistration 101

110........ Deregistration .................................................................................. 101

Part 12--Administrative review of certain decisions 103

111........ Review of decisions affecting duty credit ........................................ 103

112........ Limitations on implementation of court decisions concerning duty credit decisions 104

113........ Limitations on implementation of AAT decisions concerning duty credit decisions 105

114........ Review of other decisions ............................................................... 106

Part 13--Administration of Act 108

115........ Secretary may delegate powers ....................................................... 108

115A..... Minister may publish information relating to participants ............... 108

116........ Regulations ..................................................................................... 108

Schedule 1--Consequential amendments 109

Customs Act 1901 109

Notes 111

Notes to the ACIS Administration Act 1999

Note 1

The ACIS Administration Act 1999 as shown in this compilation comprises Act No. 139, 1999 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
ACIS Administration Act 1999	139, 1999	3 Nov 1999	30 Dec 1999 (see Gazette 1999, No. S627)
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (item 32): (a)	--
Federal Magistrates (Consequential Amendments) Act 1999	194, 1999	23 Dec 1999	Schedule 1: (b)	--
ACIS Administration Amendment Act 2000	149, 2000	21 Dec 2000	21 Dec 2000	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 6-8): 15 July 2001 (see Gazette 2001, No. S285) (c)	Ss. 4-14 [see Note 1]
ACIS Administration Amendment Act 2002	83, 2002	10 Oct 2002	Schedule 1 (items 1-4): 1 Jan 2001 Remainder: Royal Assent	Sch. 1 (item 5)
Industry, Tourism and Resources Legislation Amendment Act 2003	21, 2003	11 Apr 2003	Schedule 1 (items 1-10): 11 October 2003	--
ACIS Administration Amendment Act 2003	96, 2003	14 Oct 2003	Schedule 1: 14 Apr 2004 Remainder: Royal Assent	Sch. 1 (items 89, 90) Sch. 1 (items 88, 91) (am. by 94, 2009, Sch. 1 [items 20, 21])
as amended by
ACIS Administration Amendment Act 2009	94, 2009	29 Sept 2009	Schedule 1 (items 20, 21): 1 Jan 2010	S. 2 (rs. by 136, 2009, Sch. 1 [item 1])
as amended by
ACIS Administration Amendment (Application) Act 2009	136, 2009	15 Dec 2009	Schedule 1 (item 1): 15 Dec 2009	--
Bankruptcy Legislation Amendment Act 2004	80, 2004	23 June 2004	Schedule 1 (items 190, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)	Sch. 1 (items 212, 213, 215)
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 4 (item 1): Royal Assent	--
ACIS Administration Amendment (Unearned Credit Liability) Act 2007	25, 2007	15 Mar 2007	15 Mar 2007	Sch. 1 (item 4)
Customs Legislation Amendment (Name Change) Act 2009	33, 2009	22 May 2009	Schedule 2 (item 1): 23 May 2009	--
ACIS Administration Amendment Act 2009	94, 2009	29 Sept 2009	Schedule 1 (items 1-19A): 1 Jan 2010	S. 2 (rs. by 136, 2009, Sch. 1 [item 1]) Sch. 1 (item 19A) (ad. by 136, 2009, Sch. 1 [item 2])
as amended by
ACIS Administration Amendment (Application) Act 2009	136, 2009	15 Dec 2009	15 Dec 2009	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 7 (item 2): 19 Apr 2011	--

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 4......................................	am. Nos. 21 and 96, 2003; No. 94, 2009
S. 6......................................	am. No. 149, 2000; No. 83, 2002; Nos. 21 and 96, 2003; No. 80, 2004; No. 94, 2009; No. 5, 2011
Ss. 6A-6C...........................	ad. No. 149, 2000
Subhead. to s. 7(6)............	am. No. 149, 2000
S. 7......................................	am. No. 149, 2000
Heading to s. 10................	am. No. 96, 2003
S. 10....................................	am. No. 96, 2003
Part 2
Division 3
Subdivision A
S. 14....................................	rs. No. 149, 2000
Ss. 14A, 14B.......................	ad. No. 149, 2000
S. 15....................................	rs. No. 149, 2000
Subdivision B
Ss. 17, 18............................	am. No. 149, 2000
Division 4
S. 21....................................	am. No. 55, 2001
Division 5
S. 23....................................	am. No. 149, 2000
S. 26....................................	am. No. 149, 2000
S. 29....................................	am. No. 149, 2000; No. 55, 2001; No. 8, 2007
Division 6
Note to s. 31(1)..................	ad. No. 149, 2000
Note to s. 31(2)..................	ad. No. 149, 2000
S. 32....................................	am. No. 149, 2000
Part 3
Ss. 35-39............................	am. No. 149, 2000
S. 40....................................	am. No. 96, 2003
Part 4
Division 1
S. 41....................................	rs. No. 96, 2003
Division 2
S. 42....................................	am. No. 149, 2000; No. 83, 2002; No. 96, 2003; No. 94, 2009
Note to s. 42(1)..................	am. No. 83, 2002
Ss. 43-45............................	am. No. 149, 2000
Division 3
Ss. 46, 47............................	am. No. 149, 2000
Division 4
Ss. 48, 49............................	am. No. 149, 2000
Division 5
Ss. 50, 51............................	am. No. 149, 2000
Part 5
Division 1
S. 52....................................	am. No. 96, 2003
Division 2
Subhead. to s. 53(2)..........	am. No. 94, 2009
S. 53....................................	rs. No. 96, 2003
	am. No. 94, 2009
S. 53A.................................	ad. No. 96, 2003
Heading to s. 54................	am. No. 96, 2003
Subheads. to s. 54(1)-(3).	am. No. 96, 2003
S. 54....................................	am. No. 96, 2003
Division 3
S. 55....................................	am. No. 96, 2003
Division 4
S. 56....................................	rs. No. 96, 2003
S. 57....................................	am. No. 96, 2003
Note to s. 57.......................	ad. No. 96, 2003
Division 5
S. 59....................................	am. No. 96, 2003
Part 5A
Part 5A................................	ad. No. 96, 2003
Ss. 60A, 60B.......................	ad. No. 96, 2003
Part 6
Division 1
S. 61....................................	am. No. 96, 2003
Division 2
S. 62....................................	am. No. 96, 2003; No. 94, 2009
S. 63....................................	am. No. 96, 2003
Heading to s. 64................	am. No. 96, 2003
S. 64....................................	am. No. 96, 2003
S. 65....................................	rs. No. 96, 2003
S. 66....................................	am. Nos. 21 and 96, 2003
Ss. 68-70............................	am. No. 96, 2003
Division 3
S. 71....................................	rs. No. 96, 2003
S. 72....................................	rep. No. 96, 2003
Part 7
Division 1
S. 74....................................	rs. Nos. 21 and 96, 2003
Division 1A
Div. 1A of Part 7.................	ad. No. 96, 2003
Ss. 74A, 74B.......................	ad. No. 96, 2003
Div. 2A of Part 7.................	ad. No. 21, 2003
	rep. No. 96, 2003
S. 75A.................................	ad. No. 21, 2003
	rep. No. 96, 2003
Division 3
Ss. 76, 77............................	am. Nos. 21 and 96, 2003
Part 9
Division 2
S. 94....................................	am. No. 25, 2007
S. 95....................................	rs. No. 25, 2007
Division 3
S. 100..................................	am. No. 96, 2003
Part 10
S. 109..................................	am. No. 149, 2000; No. 96, 2003
Part 11
S. 110..................................	am. No. 149, 2000
Part 12
S. 111..................................	am. No. 149, 2000; No. 96, 2003
Heading to s. 112..............	am. No. 194, 1999
S. 112..................................	am. No. 194, 1999; No. 96, 2003
S. 113..................................	am. No. 96, 2003
S. 114..................................	am. No. 25, 2007
Part 13
S. 115..................................	am. No. 146, 1999; No. 21, 2003; No. 33, 2009
S. 115A...............................	ad. No. 96, 2003

Table A

Application, saving or transitional provisions

ACIS Administration Amendment Act 2002 (No. 83, 2002)

Schedule 1

5 Transitional provisions

(1) An MVP may, by notice in writing given to the Secretary, amend a return that was provided to the Secretary before the commencement of this item to take account of the amendments made by this Schedule.

Note: The amendments made by this Schedule operate retrospectively back to the scheme commencement date, which was 1 January 2001.

(2) If the Secretary becomes aware (whether because of receiving an amendment of a return, or otherwise) that a calculation made under section 42 of the ACIS Administration Act 1999 before the commencement of this item is not correct because it does not take account of the amendments made by this Schedule, the Secretary must, as soon as practicable:

(a) amend that calculation to take account of those amendments; and

(b) amend the ACIS ledger accordingly.

ACIS Administration Amendment Act 2003 (No. 96, 2003)

Schedule 1

88 Participants in ACIS

A person who was a participant in ACIS immediately before the commencement of this item continues to be a participant during ACIS Stage 2 unless:

(a) the participant is deregistered under Part 11 of the ACIS Administration Act 1999; or

(b) the participant notifies the Secretary that the person ceases to be a participant.

89 Modulations made under section 56 of the ACIS Administration Act 1999

A modulation of unmodulated capped production credit in relation to an MVP made under section 56 of the ACIS Administration Act 1999 immediately before its repeal and substitution by item 39 of this Schedule, continues in force as if the modulation was made under the substituted section 56.

90 Application of amendments made by items 79 to 86

Items 79 to 86 apply to an application for review of an original decision under section 112 or 113 of the ACIS Administration Act 1999 that is made on or after the commencement of this item.

91 Application

The amendment made by item 87 applies as follows:

(a) in relation to a participant who was a participant immediately before item 87 commences, the Minister may publish the information referred to in that item in respect of an ACIS year in ACIS Stage 2;

(b) in relation to a person who becomes a participant on or after the commencement of item 87, the Minister may publish the information referred to in that item from the day that the person becomes a participant in ACIS.

Bankruptcy Legislation Amendment Act 2004 (No. 80, 2004)

Schedule 1

212 Transitional--pre-commencement deeds and compositions

(1) For the purposes of this item, if a deed of assignment or a deed of arrangement was executed by a debtor and a trustee under Part X of the Bankruptcy Act 1966 before the commencement of this item, the deed is a pre-commencement deed.

(2) For the purposes of this item, if a composition was accepted before the commencement of this item by a special resolution of a meeting of creditors under section 204 of the Bankruptcy Act 1966, the composition is a pre-commencement composition.

(3) Despite the repeals and amendments made by Parts 1 and 2 of this Schedule:

(a) the Bankruptcy Act 1966 and regulations under that Act; and

(b) the Acts amended by Part 2 of this Schedule;

continue to apply, in relation to:

(d) a pre-commencement composition; and

(e) any matter connected with, or arising out of:

(i) a pre-commencement deed; or

(ii) a pre-commencement composition;

as if those repeals had not happened and those amendments had not been made.

213 Transitional--pre-commencement authorities

(1) For the purposes of this item, if:

(a) an authority given by a debtor under section 188 of the Bankruptcy Act 1966 became effective before the commencement of this item; and

(b) as at the commencement of this item, none of the following had happened:

(i) the execution by the debtor and the trustee of a deed of assignment under Part X of the Bankruptcy Act 1966;

(ii) the execution by the debtor and the trustee of a deed of arrangement under Part X of the Bankruptcy Act 1966;

(iii) the acceptance of a composition by a special resolution of a meeting of the debtor's creditors under section 204 of the Bankruptcy Act 1966;

the authority is a pre-commencement authority.

(2) Despite the repeals and amendments made by Parts 1 and 2 of this Schedule:

(a) the Bankruptcy Act 1966 and regulations under that Act; and

(b) the Acts amended by Part 2 of this Schedule;

continue to apply, in relation to:

(d) the control of the debtor's property following a pre-commencement authority becoming effective; and

(e) a meeting of the debtor's creditors called under a pre-commencement authority; and

(f) whichever of the following is applicable:

(i) a deed of assignment executed after the commencement of this item by the debtor and the trustee under Part X of the Bankruptcy Act 1966 in accordance with a special resolution of such a meeting;

(ii) a deed of arrangement executed after the commencement of this item by the debtor and the trustee under Part X of the Bankruptcy Act 1966 in accordance with a special resolution of such a meeting;

(iii) a composition accepted after the commencement of this item by a special resolution of such a meeting; and

(g) any other matter connected with, or arising out of:

(i) a pre-commencement authority; or

(ii) a deed of assignment mentioned in subparagraph (f)(i); or

(iii) a deed of arrangement mentioned in subparagraph (f)(ii); or

(iv) a composition mentioned in subparagraph (f)(iii);

as if those repeals had not happened and those amendments had not been made.

215 Transitional--regulations

(1) The regulations may make provision for matters of a transitional nature arising from the amendments made by Parts 1 and 2 of this Schedule.

(2) The Governor-General may make regulations for the purposes of subitem (1).

ACIS Administration Amendment (Unearned Credit Liability) Act 2007
(No. 25, 2007)

Schedule 1

4 Application

The amendments made by this Schedule apply in relation to duty credits issued in respect of a quarter after the final quarter for ACIS Stage 1.

ACIS Administration Amendment Act 2009 (No. 94, 2009)

Schedule 1

19A Application

(1) The amendments made by items 12 to 14 of this Schedule apply to working out unmodulated uncapped production credit to be issued for a quarter beginning on or after 1 January 2010.

(2) The amendments made by items 15 and 16 of this Schedule apply to working out unmodulated capped production credit for a quarter beginning on or after 1 January 2010.

Commonwealth Consolidated Acts

ACIS ADMINISTRATION ACT 1999 - NOTES