Commonwealth Numbered Acts

BOUNTY AND SUBSIDY LEGISLATION AMENDMENT ACT 1987 No. 54 of 1987 - SCHEDULE

                                    SCHEDULE                          Section
22
OTHER AMENDMENTS OF ACTS
Bounty (Bed Sheeting) Act 1977 Subsections 8 (2) and (3):
Omit the subsections. After section 10:
Add the following section: Availability of bounty

"10AA. (1) Subject to subsection (2), but notwithstanding any other provision
of this Act, if the Comptroller-General is of the opinion that the amount
available in a period to which this Act applies will be insufficient to meet
all valid claims for:

   (a)  bounty payable in that period; and

   (b)  bounty to be paid in that period by virtue of any previous operation
        of this subsection; the Comptroller-General may, subject to the
        regulations:

   (c)  defer the making of such payments of bounty as the Comptroller-General
        considers appropriate; and

   (d)  make payments of bounty in such order as the Comptroller-General
        considers appropriate.

"(2) Notwithstanding any other provision of this Act, if money is not
appropriated by the Parliament for the purpose of the payment of bounty in a
financial year, a person is not entitled to be paid bounty in that year.".
Section 22:
Repeal the section, substitute the following section: Appropriation

"22. Bounty is payable out of money appropriated by the Parliament for the
purpose.".
Bounty (Books) Act 1986 Paragraph 4 (2) (f):
Insert "in writing" after "approved". Paragraph 14 (4) (d):
Omit "day on which the last condition for the payment of bounty in respect of
those books became satisfied", substitute "completion of the production of all
those books".
Bounty (Commercial Motor Vehicles) Act 1978 Section 14E:
Repeal the section. After section 22A:
Add the following section: Availability of bounty

"22B. (1) Subject to subsection (2), but notwithstanding any other provision
of this Act, if the Comptroller-General is of the opinion that the amount
available in a financial year for payment of bounty will be insufficient to
meet all valid claims for:

   (a)  bounty payable in that year; and

   (b)  bounty to be paid in that year by virtue of any previous operation of
        this subsection; the Comptroller-General may, subject to the
        regulations:

   (c)  defer the making of such payments of bounty as the Comptroller-General
        considers appropriate; and

   (d)  make payments of bounty in such order as the Comptroller-General
        considers appropriate.

"(2) Notwithstanding any other provision of this Act, if money is not
appropriated by the Parliament for the purpose of the payment of bounty in a
financial year, a person is not entitled to be paid bounty in that year.".
Section 23:
Repeal the section, substitute the following section: Appropriation

"23. Bounty and advances on account of bounty under sections 11 and 14G are
payable out of money appropriated by the Parliament for the purpose.".
Bounty (Computers) Act 1984 Subsection 3 (1) (definition of "bountiable
modem"):
Omit paragraph (b), substitute the following paragraph:

"(b) has operational transmission speeds of 300 binary digits per second or
greater; and". Subsection 3 (1) (definition of "bountiable multiplexer"):
Omit paragraph (b), substitute the following paragraph:

"(b) has operational transmission speeds of not more than 2,500,000 binary
digits per second; and". Section 13:
After subsection (1) insert the following subsection:

"(1A) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.". Paragraph 13 (2)
(c):
Omit "the form", substitute "section 19A". Paragraph 14 (2) (c):
Omit "the form", substitute "section 19A". Subsection 15 (1):
Omit "Penalty for contravention of this subsection: $1,000.", substitute:

"Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.". Paragraph 15 (2) (c):
Omit "the form", substitute "section 19A". Paragraph 16 (2) (c):
Omit "the form", substitute "section 19A". Subsection 16 (6):
Omit "Penalty for contravention of this subsection - $1,000.", substitute:

"Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.". Subsection 16 (7):
Omit "subsection: $1,000 or imprisonment for 6 months, or both.", substitute:

"subsection:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.". Subsection 17 (1):
Omit "Penalty for contravention of this subsection: $1,000.", substitute:

"Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.". Paragraph 17 (2) (c):
Omit "the form", substitute "section 19A". Section 18:
Add the following subsections:

"(2) Where:

   (a)  the amount of an overpayment of a claim for bounty, being an
        overpayment referred to in subsection (1), is not higher than $25,000;
        and

   (b)  the Comptroller-General is satisfied:

        (i)    that:

                (A)  the overpayment was due to an error that did not involve
                     any failure on the part of the person who lodged the
                     claim to comply with this Act or the regulations; and

                (B)  the repayment of the amount of the overpayment would be
                     unreasonable or would cause undue hardship to that
                     person; or

        (ii)   that:

                (A)  the cost of endeavouring to recover the overpayment is so
                     high; and

                (B)  the amount likely to be recovered as a result of
                     endeavouring to recover the overpayment is so low; that
                     taking action to recover the overpayment would not be
                     justified; the Comptroller-General may refrain from
                     causing a demand for repayment of the amount of the
                     overpayment to be served in accordance with that
                     subsection

"(3) Where, in accordance with subsection (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with subsection (1), particulars of the amount
shall be included in the report of the operations of the Australian Customs
Service for the year in which the Comptroller-General so refrained.". After
section 19:
Insert the following section in Part 111: Forms

"19A. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall:

   (a)  where the person is a natural person, be signed personally in the
        presence of a witness by:

        (i)    the person; or

        (ii)   another natural person authorised by the first-mentioned person
               to sign forms under this Act on behalf of the first-mentioned
               person;

   (b)  where the person is a body corporate, be:

        (i)    under the seal of the first-mentioned person; or

        (ii)   signed personally in the presence of a witness by a natural
               person authorised by the first-mentioned person to sign forms
               under this Act on behalf of the first-mentioned person; and

   (c)  where the form is required to be signed by a natural person in the
        presence of a witness, state the name and address of the witness and
        contain a declaration signed by the witness stating that the form was
        signed in the presence of the witness.

"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing:

   (a)  where the first-mentioned person is a natural person, that:

        (i)    is signed personally in the presence of a witness by the
               first-mentioned person; and

        (ii)   states the name and address of the witness and contains a
               declaration signed by the witness stating that the writing was
               signed in the presence of the witness; or

   (b)  where the first-mentioned person is a body corporate-under the seal of
        the first-mentioned person."
Bounty (High Alloy Steel Products) Act 1983 Paragraph 11 (3) (c):
Omit "10D", substitute "11D".
Bounty (Injection-moulding Equipment) Act 1979 Subsections 14H (4) and (5):
Omit the subsections. After section 14H:
Insert the following section: Availability of bounty

"14HA. (1) Subject to subsections (2) and (3), but notwithstanding any other
provision of this Act, if the Comptroller-General is of the opinion that the
amount available in a period to which this Act applies (not being the period
commencing on 10 October 1987) for payment of bounty will be insufficient to
meet all valid claims for:

   (a)  bounty payable in that period; and

   (b)  bounty to be paid in that period by virtue of any previous operation
        of this subsection; the Comptroller-General may, subject to the
        regulations:

   (c)  defer the making of such payments of bounty as the Comptroller-General
        considers appropriate; and

   (d)  make payments of bounty in such order as the Comptroller-General
        considers appropriate.

"(2) Subject to subsection (3), but notwithstanding any other provision of
this Act, if the Comptroller-General is of the opinion that the amount (in
this subsection referred to as the 'relevant amount') available in the period
to which this Act applies (being the period commencing on 10 October 1987) for
payment of bounty will be or is insufficient to meet all valid claims for
bounty, amounts of bounty in respect of the claims shall, subject to the
regulations, be approved for payment in such order as is determined by the
Comptroller-General in writing and, when the aggregate of the amounts of
bounty approved for payment equals the relevant amount, no further amounts of
bounty are payable.

"(3) Notwithstanding any other provision of this Act, if money is not
appropriated by the Parliament for the purpose of the payment of bounty in a
financial year, a person is not entitled to be paid bounty in that year.".
After section 14X:
Insert the following section in Part III: Appropriation

"14Y. Bounty, and advances on account of bounty, under this Part are payable
out of money appropriated by the Parliament for the purpose.". Section 23:
Repeal the section.
Bounty (Printed Fabrics) Act 1981 After paragraph 3 (2) (c):
Insert the following paragraph:

"(ca) shall disregard freight, and costs relating to vehicles, incurred in
respect of the delivery of completed or partly completed bountiable printed
fabric;".
Bounty (Ship Repair) Act 1986 After subsection 7 (1):
Insert the following subsection:

"(1A) For the purposes of this Act, the price paid for the repair or repairs
under a contract pursuant to which the repair was, or the repairs were,
carried out, shall be taken to be the gross price payable for the repair or
repairs under the contract less the amount of any rebate or discount allowable
in respect of the price, not being a rebate or discount in respect of the
bounty.". Paragraph 10 (3) (d):
Omit "repair contract or". Subsection 12 (2):
Omit "repair contracts or". Subsection 12 (3):
Omit "a repair contract or".
Bounty (Textile Yarns) Act 1981 Subsections 2 (6) and (7):
Omit the subsections, substitute the following subsections:

"(6) A reference in this Act to costs incurred by a producer of bountiable
yarn in an accounting period of the producer is a reference to an amount that
has become payable by the producer in the period, whether or not it is paid in
the period.

"(7) 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.". Section 3:
Repeal the section, substitute the following section: Additional value

"3. (1) For the purposes of this Act, the additional value added to bountiable
yarn by a producer of the yarn shall be deemed to be the amount that is the
factory cost incurred by the producer in connection with the process or
processes carried out by that producer in the production of the yarn.

"(2) Subject to subsection (3), the factory cost incurred by a producer of
bountiable yarn in connection with processes in the production of that yarn
includes:

   (a)  factory overhead charges, including:

        (i)    factory administration costs;

        (ii)   research and development expenditure;

        (iii)  the cost of reusable packaging;

        (iv)   the cost of machine maintenance and machine replacement parts;

        (v)    the cost of energy and water; and

        (vi)   the cost of solvents, detergents, machinery or spinning
               lubricants and similar materials used to facilitate the
               production of the yarn; apportioned on the basis of a full
               accounting period of the producer; and

   (b)  other costs incurred by the producer in connection with those
        processes and the packaging of the yarn, including salaries, wages and
        other remuneration.

"(3) The factory cost incurred by a producer of bountiable yarn in connection
with processes in the production of that yarn does not include:

   (a)  the cost of general administration (including, where the producer is a
        body corporate, corporate expenses), selling costs, interest, service
        charges or taxation (other than pay-roll tax) or bonuses issued or
        paid to employees of the producer from the profits of the producer;

   (b)  rent, hire or leasing costs in relation to land, buildings, plant or
        equipment, other than any part of those costs that:

        (i)    constitutes rates or other municipal charges;

        (ii)   constitutes the cost of the repair and maintenance of
               buildings, plant or equipment; or

        (iii)  would normally be treated as depreciation;

   (c)  the cost of:

        (i)    the polymers, fibres or yarns from which the bountiable yarn
               was produced;

        (ii)   any dyes, bleaches, yarn lubricants or yarn additives that were
               used in carrying out a process in the production of the
               bountiable yarn; or

        (iii)  any disposable packaging for the yarn;

   (d)  selling and service charges;

   (e)  sales tax in respect of completed yarn;

   (f)  tax on income, other than tax on income deducted in respect of the
        wages, salaries or other remuneration of employees;

   (g)  costs incurred after the completion of the production of the yarn,
        other than costs relating to the testing or packaging of the yarn at
        registered premises;

   (h)  the value of perquisites provided to employees of the producer that
        does not form part of their assessable income for the purposes of the
        Income Tax  Assessment Act 1936 ;

   (j)  profit;

   (k)  bonuses paid out of, or in anticipation of, profits;

   (m)  costs charged or levied on the producer by an associate of the
        producer that are not costs actually incurred by the associate;

   (n)  such of the depreciation of buildings as exceeds a rate of 4% per
        annum, or, if another rate is prescribed, that other rate, on the
        historic cost of factory buildings owned by the producer;

   (p)  depreciation of machinery, plant or equipment, other than depreciation
        of machinery, plant or equipment owned by the producer that is an
        allowable deduction of the producer for the purposes of the Income Tax
        Assessment Act 1936;

   (q)  losses incurred on the sale or other disposal of buildings, machinery,
        plant or equipment;

   (r)  long service leave, other than provision for such leave;

   (s)  severance pay, other than severance pay in relation to service during
        a period that is within the bounty period and during which the
        producer was a producer of the goods;

   (t)  freight, and costs relating to vehicles, incurred in respect of the
        delivery of completed or partly completed yarn;

   (u)  the cost of superannuation and similar schemes, other than cost that
        is an allowable deduction of the producer for the purposes of the
        Income Tax  Assessment Act 1936 ;

   (v)  workers compensation, other than insurance premiums for such
        compensation; (w) the cost of any material on which bounty has been
        paid or is to become payable to the producer under any law of the
        Commonwealth; or

   (y)  such costs (if any) as are prescribed.

"(4) For the purposes of paragraph (3) (c), the cost of any materials, being
polymers, fibres, yarns, dyes, bleaches, yarn lubricants, yarn additives or
packaging, shall be taken to include the cost of any delivery of the
materials.

"(5) Where, in relation to a claim for bounty or in relation to a return in
accordance with section 10BA or otherwise for the purposes of this Act, the
Comptroller- General:

   (a)  is unable to verify the additional value added to bountiable yarn by a
        producer of the yarn; or

   (b)  forms the opinion that, having regard to sound accounting principles,
        a cost included in the factory cost by reference to which the
        additional value added to the yarn by a producer is ascertained:

        (i)    is incorrect or over-estimated;

        (ii)   is higher than would have been the case if the producer had not
               marginally costed or similarly disproportionately costed the
               production of yarn in respect of which bounty is not payable;

        (iii)  has been fixed in order to obtain an increase in bounty;

        (iv)   is unduly higher than a similar cost incurred by other
               producers of similar yarn;

        (v)    has been increased as the result of the influence of a
               relationship between the producer and an associate of the
               producer; or

        (vi)   is higher than would have been the case if the producer had
               provided services that were provided, and charged for, by an
               associate of the producer; the Comptroller-General may, by
               writing signed by him or her, determine the additional value
               added to that yarn by that producer, being the value that,
               having regard to all the relevant circumstances, the
               Comptroller-General considers to be appropriate, and the
               additional value added to that yarn by that producer shall be
               the value so determined.". Section 4:
Omit ", the Minister". Section 9:
Repeal the section, substitute the following section: Good quality of
bountiable yarn

"9. (1) Bounty is not payable on the production of bountiable yarn if the
Comptroller-General declares in writing that, in his or her opinion, the yarn
is not of good and merchantable quality.

"(2) Where the Comptroller-General makes a declaration under subsection (1) in
respect of goods in relation to which bounty has been paid to a person, the
person is liable to repay to the Commonwealth an amount equal to the amount of
that bounty.". After section 10B:
Insert the following sections: Certain producers to give returns of costs

"10BA. (1) A producer of bountiable yarn shall, within 6 months after the end
of each accounting period of the producer ending on or after the commencement
of this section,that falls, or part of which falls, within the bounty period,
lodge a return setting out particulars of the factory cost incurred by the
producer in relation to bountiable yarn produced in that accounting period by
the producer.

"(2) A return under subsection (1) in respect of bountiable yarn 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 section 10D; and

   (d)  be lodged with a Collector for a State or with the
        Comptroller-General.

"(3) The Comptroller-General may, by notice signed by the Comptroller-General,
require a producer of bountiable yarn who has lodged a return under subsection
(1) to provide, within a period specified in the notice (not being a period of
less than one month), a certificate, signed by a qualified accountant approved
by the Comptroller-General for the purpose, to the effect that the particulars
set out in the return are correct.

"(4) Without limiting the generality of subsection (3), the
Comptroller-General, in considering whether a producer of bountiable yarn
should be required to provide a certificate under that subsection, shall have
regard to:

   (a)  the extent of the claims for bounty made by the producer in the
        accounting period of the producer; and

   (b)  the expense involved in obtaining the certificate.

"(5) The Comptroller-General shall not refuse to approve a qualified
accountant for the purposes of subsection (3) in relation to a producer of
bountiable yarn unless the Comptroller-General is satisfied that it is not
appropriate to approve the accountant because of an association between the
accountant and the producer.

"(6) A producer of bountiable yarn shall not refuse or fail to comply with
subsection (1) or (2) to the extent that the producer is capable of complying
with it. Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.

"(7) A producer of bountiable yarn shall not, in purported compliance with
subsection (1) or (2), give information that is, or estimates that are, to the
knowledge of the producer, false or misleading in a material particular.
Penalty for contravention of this subsection:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.

"(8) Where a producer of bountiable yarn who is required to lodge a return
under subsection (1) does not do so, the producer is not entitled to bounty,
or to an advance on account of bounty, unless and until the return is lodged.
Adjustment of claims following returns

"10BB. (1) Where the particulars of factory cost set out in a return under
section 10BA in relation to an accounting period of a producer of bountiable
yarn show a difference between that cost and the factory cost, or an estimate
of factory cost, on which claims for bounty in respect of bountiable yarn
lodged in respect of that period by the producer were based, the producer
shall lodge with the return a statement in respect of the difference. Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.

"(2) Where a producer of bountiable yarn who is required to lodge a statement
under subsection (1) does not do so, the producer is not entitled to bounty,
or to an advance on account of bounty, unless and until the statement is
lodged.

"(3) A statement under subsection (1) shall:

   (a)  be in accordance with the appropriate approved form;

   (b)  include such information as is required by the form; and

   (c)  be signed and witnessed as required by section 10D.

"(4) Where a statement under subsection (1) is lodged by a producer of
bountiable yarn in relation to an accounting period of the producer, the
Comptroller- General shall, after examining the statement and causing such
inquiries as the Comptroller- General considers necessary to be made
(including inquiries involving the exercise of powers under sections 15 and
16):

   (a)  if the Comptroller-General is satisfied that the statement complies
        with subsection (3) and that the producer is entitled to be paid an
        additional amount of bounty in respect of the bountiable yarn in
        relation to which claims for bounty were lodged in respect of that
        period - approve, in writing, payment of the additional amount;

   (b)  if the Comptroller-General is satisfied that there has been an
        overpayment of bounty by more that $100 in respect of the bountiable
        yarn in relation to which claims for bounty were lodged in respect of
        that period - cause to be served on the producer a demand for the
        repayment of the amount of the overpayment; or

   (c)  if paragraph (a) or (b) does not apply - decline, in writing, to
        adjust payments of bounty made in respect of claims lodged by the
        producer in respect of that period.

"(5) Where, under paragraph (4) (b), a demand for the repayment of an amount
is served on a producer of bountiable yarn, the producer is liable to repay
that amount to the Commonwealth.

"(6) Where the Comptroller-General makes a decision under subsection (4) in
relation to a statement under subsection (1), the Comptroller-General shall
cause to be served on the producer of bountiable yarn who lodged the statement
a notice in writing setting out the decision.". Subsection 10C (1):
Insert "or a statement under section 10BB" after "section 10B". Section 12:
Repeal the section, substitute the following section: Accounts

"12. (1) A person is not entitled to bounty unless:

   (a)  the person keeps, in writing in the English language, such accounts,
        books, documents and other records as correctly record and explain:

        (i)    such particulars relating to the production (including the cost
               of production) of bountiable yarn in respect of which bounty
               is, or may become, payable as are specified by the
               Comptroller-General in a notice published in the Gazette; and

        (ii)   such other particulars (if any) in relation to that yarn as are
               specified by the Comptroller-General by notice in writing
               served on the person; and

   (b)  the person retains those accounts, books, documents and other records
        for at least 3 years after the day on which a claim under subsection
        10 (1) for bounty was made in respect of the yarn concerned.

"(2) For the purposes of this section, accounts, books, documents or other
records shall be taken to be kept in writing in the English language if they
are kept in a form in which they are readily accessible and readily
convertible into writing in the English language.". Section 15:
Omit "Penalty: $500", substitute: "Penalty:

   (a)  in the case of a natural person - $1,000; or

   (b)  in the case of a body corporate - $5,000.". Subsection 16 (1):

   (a)  Insert "on reasonable grounds" after "believes".

   (b)  Omit "the time", substitute "a reasonable time". After subsection 16
        (1):
Insert the following subsections:

"(1A) A notice under subsection (1) requiring a person to produce an account,
book, document or record shall set out the effect of subsection (1B).

"(1B) A person who, under a notice under subsection (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:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.". Section 18:
Repeal the section, substitute the following sections: Offences

"18. (1) A person shall not, without reasonable excuse, refuse or fail:

   (a)  to attend before a Collector or an authorised officer;

   (b)  to take an oath or make an affirmation; or

   (c)  to answer a question or produce an account, book, document or other
        record; when so required under this Act. Penalty:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.

"(2) A person shall not knowingly obtain or attempt to obtain bounty that is
not payable. Penalty:

   (a)  in the case of a natural person - $10,000 or imprisonment for 5 years,
        or both; or

   (b)  in the case of a body corporate - $50,000.

"(3) A person shall not:

   (a)  knowingly or recklessly make to an authorised officer or other person
        exercising a power or performing a function or duty in relation to
        this Act a statement, either orally or in writing, that is to the
        knowledge of the person false or misleading in a material particular;
        or

   (b)  knowingly or recklessly present (otherwise than under subsection 16
        (1)) to an authorised officer or other person exercising a power or
        performing a function or duty in relation to this Act an account,
        book, document or other record that is to the knowledge of the person
        false or misleading in a material particular. Penalty:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.

"(4) Where, in proceedings for an offence against subsection (2) or (3) in
respect of any conduct engaged in by a corporation, it is necessary to
establish the state of mind of the corporation, it is sufficient to show that
a director, servant or agent of the corporation, being a director, servant or
agent by whom the conduct was engaged is within the scope of his or her actual
or apparent authority, had that state of mind.

"(5) Any conduct engaged in on behalf of a corporation:

   (a)  by a director, servant or agent of the corporation within the scope of
        his or her actual or apparent authority; or

   (b)  by any other person at the direction or with the consent or agreement
        (whether express or implied) of a director, servant or agent of the
        corporation, where the giving of such direction, consent or agreement
        is within the scope of the actual or apparent authority of the
        director, servant or agent; shall be deemed, for the purposes of
        subsections (2) and (3), to have been engaged in by the corporation.

"(6) A reference in subsection (4) to the state of mind of a person includes a
reference to the knowledge, intention, opinion, belief or purpose of the
person and the person's reasons for the intention, opinion, belief or purpose.

"(7) A person shall not be convicted of:

   (a)  both an offence against or arising out of subsection (2) and an
        offence against or arising out of subsection 10B (1); or

   (b)  both an offence against or arising out of subsection (2) and an
        offence against or arising out of subsection (3); in respect of the
        same claim for bounty.

"(8) A reference in subsection (7) to a person being convicted of an offence
includes a reference to an order being made under section 19B of the Crimes
Act 1914 in relation to a person in respect of an offence.

"(9) An offence against subsection (2) is an indictable offence.

"(10) Notwithstanding that an offence against subsection (2) is an indictable
offence, a court of summary jurisdiction may hear and determine proceedings in
respect of such an offence if the court is satisfied that it is proper to do
so and the defendant and the prosecutor consent.

"(11) Where, in accordance with subsection (10), a court of summary
jurisdiction convicts a person of an offence against subsection (2), the
penalty that the court may impose is:

   (a)  if the person is a natural person - a fine not exceeding $2,000 or
        imprisonment for a period not exceeding 12 months, or both; or

   (b)  if the person is a body corporate - a fine not exceeding $10,000. Time
        for prosecutions

"18A. A prosecution for an offence against this Act may be commenced at any
time within 3 years after the commission of the offence. Recovery of bounty on
conviction

"18B. (1) Where a person is convicted of an offence against subsection 10B (1)
or 18 (2) or (3), the court may, in addition to imposing a penalty under the
subsection, order the person to pay to the Commonwealth an amount not
exceeding the amount of any bounty or advance on account of bounty wrongfully
obtained by the person.

"(2) Where:

   (a)  a court makes an order under subsection (1) ordering a person to
        refund to the Commonwealth the amount of any bounty or advance on
        account of bounty; and

   (b)  the court has civil jurisdiction to the extent of the amount; the
        order is enforceable in all respects, as a final judgment of the court
        in favour of the Commonwealth.

"(3) Where:

   (a)  a court makes an order under subsection (1) ordering a person to
        refund to the Commonwealth the amount of any bounty or advance on
        account of bounty; and

   (b)  the court:

        (i)    does not have civil jurisdiction; or

        (ii)   has civil jurisdiction, but does not have civil jurisdiction to
               the extent of the amount; the proper officer of the court shall
               issue to the Comptroller-General a certificate in the
               prescribed form containing the prescribed particulars.

"(4) The certificate may, in the prescribed manner and subject to the
prescribed conditions (if any), be registered in a court having civil
jurisdiction to the extent of the amount ordered to be refunded to the
Commonwealth.

"(5) Upon registration under subsection (4), the certificate is enforceable in
all respects as a final judgment of the court in favour of the Commonwealth.

"(6) The costs of registration of the certificate and other proceedings under
this section shall, subject to the prescribed conditions (if any), be deemed
to be payable under the certificate.". Section 20:
Repeal the section. After paragraph 21 (dd):
Insert the following paragraphs:

"(dda) a decision of the Comptroller-General under paragraph 10BB (4) (a)
approving a payment;

   (ddb) a decision of the Comptroller-General for the purposes of paragraph
        10BB (4) (b);

   (ddc) a decision of the Comptroller-General under paragraph 10BB (4) (c)
        declining to adjust a payment;".
Subsidy (Cultivation Machines and Equipment) Act 1986 Subsection 17 (2):
Omit "bounty", substitute "subsidy". Sub-subparagraph 17 (4) (a) (ii) (c):
Omit "bounty", substitute "subsidy".