Commonwealth Numbered Acts

BOUNTY (ELECTRIC MOTORS) ACT 1984 No. 112 of 1984 - SECT 18

18. (1) A manufacturer of bountiable motors shall, within 6 months after the
end of each accounting period of the manufacturer that falls, or part of which
falls, within the bounty period, furnish a return setting out particulars of
the cost incurred by the manufacturer in relation to bountiable motors
manufactured in that accounting period by the manufacturer.

(2) A return under sub-section (1) in respect of bountiable motors 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 the Collector for the State or Territory in which the
        manufacture of the bountiable motors was completed or for a State or
        Territory in which the manufacture of some of the bountiable motors
        was completed, as the case requires, or, if there is no such
        Collector, the Comptroller-General.

(3) The Comptroller-General may, by notice signed by the Comptroller-General,
require a manufacturer of bountiable motors who has furnished a return under
sub-section (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 sub-section (3), the
Comptroller-General, in considering whether a manufacturer of bountiable
motors should be required to furnish a certificate under that sub-section,
shall have regard to-

   (a)  the extent of the claims for bounty made by the manufacturer in the
        relevant accounting period of the manufacturer;

   (b)  the expense involved in obtaining the certificate; and

   (c)  the relativity of those claims with that expense.

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

(6) A manufacturer of bountiable motors shall not refuse or fail to comply
with sub-section (1) or (2) to the extent that the manufacturer is capable of
complying with it.
Penalty for contravention of this sub-section: $1,000.

(7) A manufacturer of bountiable motors shall not, in purported compliance
with sub-section (1) or (2), furnish information that is, or estimates that
are, to the knowledge of the manufacturer, false or misleading in a material
particular.
Penalty for contravention of this sub-section: $1,000 or imprisonment for 6
months, or both.