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BOUNTY (COMPUTERS) ACT 1984 No. 113 of 1984 - SECT 3
Interpretation
3. (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 Comptroller-General 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 item 84.53 in Schedule 3 to the
Tariff Act would apply;
(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 item 84.53 in Schedule 3 to the Tariff Act would apply;
(c) a completely assembled computer based machine that, if it were
imported into Australia, would be a machine to which item 84.51, 84.52
or 84.54 in Schedule 3 to the Tariff Act would apply;
(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 item 84.55 in Schedule 3 to the Tariff Act
would apply;
(e) computer equipment that, 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%, being computer equipment included in a class of computer equipment
in respect of which a declaration under sub-section 5 (1) is in force;
or
(f) an electronic microcircuit that, if it were imported into Australia,
would be goods to which item 85.21 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 5
July 1990;
"Collector" has the same meaning as in the Customs Act 1901;
"Comptroller-General" means the Comptroller-General of Customs;
"computer based machine" means a machine that-
(a) incorporates at least one electronic microcircuit that, if it were
imported into Australia, would be goods to which item 85.21 in
Schedule 3 to the Tariff Act would apply, being a microcircuit that is
part of the microcircuitry of the machine that enables the machine to
have the capacity to store and process, or manipulate, data; and
(b) is included in a class of machines in respect of which a declaration
under sub-section 5 (2) is in force;
"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 item 85.21 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;
(ii) engaging in systems engineering or systems design;
(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;
"registered premises" means premises registered by the Minister under section
20;
"Tariff Act" means the Customs Tariff Act 1982.
(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.
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