Commonwealth Numbered Acts

BOUNTY (AGRICULTURAL TRACTORS AND EQUIPMENT) ACT 1985 No. 134 of 1985 - SECT 19

19. (1) A manufacturer of bountiable equipment 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 factory cost incurred by the manufacturer in relation to
bountiable equipment manufactured in that accounting period by the
manufacturer.

(2) A return under sub-section (1) in respect of bountiable 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-General.

(3) The Comptroller-General may, by notice signed by the Comptroller- General,
require a manufacturer of bountiable equipment 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 equipment 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 equipment 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 equipment 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 equipment 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.