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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992

Table of Provisions

  • 1 Short title (Assented to 30 June 1992)  
  • 2 Commencement  
  • 3 Object  
  • 4 Simplified outline of scheme of Act  
  • 5 Example of how this Act will work (Typical example - new factory)  
  • 6 Interpretation  
  • 7 Meaning of "carrying out a project"  
  • 8 Meaning of "productive facility"  
  • 9 When productive facilities pass the discrete project test  
  • 10 When productive facilities pass the vertical integration test  
  • 11 DAA may direct that activities carried out by an entity are to be treated as the establishment of a new productive facility  
  • 12 Australian satellites deemed to be in Australia  
  • 13 Joint venture projects  
  • 14 Company group project schemes (Election to treat aggregate of individual projects as company group project scheme)  
  • 15 Basic eligibility test for project expenditure  
  • 16 When industries or activities benefit from a substantial level of industry assistance  
  • 17 Competitiveness test for project expenditure  
  • 18 $50 million threshold test for project expenditure  
  • 19 Gross capital expenditure (Gross capital expenditure)  
  • 20 Substantial commitment to completion of a project - relevant factors  
  • 21 Post-26 February 1992 projects  
  • 22 Prospective deduction test  
  • 23 Application of Tax Act to prospective deduction test  
  • 24 Specification of project and specification of plant expenditure (Documents to which this section applies)  
  • 25 Plant expenditure to be incurred wholly or principally in carrying out a project  
  • 26 Applications for registration of plant expenditure  
  • 27 Timing of application  
  • 28 Form of application etc.  
  • 29 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 30 DAA's decision on application  
  • 31 Criteria for granting application  
  • 32 Form of registration  
  • 33 Duration of registration  
  • 34 Conditions of registration (Notice specifying conditions of registration)  
  • 35 Application for pre-qualifying certificate  
  • 36 Timing of application  
  • 37 Form of application  
  • 38 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 39 DAA's decision on application  
  • 40 Criteria for granting application  
  • 41 Form of certificate  
  • 42 Applications for variation (Variation of registration)  
  • 43 Form of application  
  • 44 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 45 DAA's decision on application  
  • 46 Criteria for granting application (Variation of expenditure)  
  • 47 Date of effect of variation  
  • 48 Variation of project specification  
  • 49 Application for transfer  
  • 50 Form of application  
  • 51 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 52 DAA's decision on application  
  • 53 Criteria for granting application  
  • 54 Form of transfer of benefits of registration  
  • 55 Form of transfer of benefits of certificate  
  • 56 Form of certificate  
  • 57 DAA may direct that plant be treated as new plant  
  • 58 Registration cancelled, and certificate terminated, if joint venture is re-constituted  
  • 59 Application for transfer of benefits of registration or certificate to parties to re-constituted joint venture  
  • 60 Form of application  
  • 61 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 62 DAA's decision on application  
  • 63 Criteria for granting application  
  • 64 Form of transfer of benefits of registration  
  • 65 Form of transfer of benefits of certificate  
  • 66 Form of certificate  
  • 67 DAA may direct that plant be treated as new plant  
  • 68 Registration cancelled, and certificate terminated, if partnership is re-constituted  
  • 69 Application for transfer of benefits of registration or certificate to re-constituted partnership  
  • 70 Form of application  
  • 71 DAA may refuse to consider application unless applicant gives information etc. requested by DAA  
  • 72 DAA's decision on application  
  • 73 Criteria for granting application  
  • 74 Form of transfer of benefits of registration  
  • 75 Form of transfer of benefits of certificate  
  • 76 Form of certificate  
  • 77 DAA may direct that plant be treated as new plant  
  • 78 Entities to which this Part applies  
  • 79 DAA may request entity to give information or produce documents etc.  
  • 80 How DAA may deal with documents etc. produced by entity  
  • 81 Cancellation or termination - failure to comply with request to give information etc.  
  • 82 Cancellation - false or misleading statements etc. (False or misleading statements - Part 7 request not involved)  
  • 83 Cancellation of registration - contravention of conditions  
  • 84 Cancellation of registration on request  
  • 85 Termination of certificate on request  
  • 86 When plant expenditure pre-qualifies under this Act  
  • 87 Effect of cancellation of certificate  
  • 88 Effect of termination of certificate  
  • 89 Effect of variation of certificate  
  • 90 Effect of decision to revoke or set aside a decision relating to a certificate  
  • 91 DAA to notify Commissioner of Taxation  
  • 92 Amendment of assessments  
  • 93 DAA's powers to facilitate completion of projects  
  • 94 Creation of single-person statutory office of Development Allowance Authority  
  • 95 Appointment of DAA  
  • 96 DAA may be full-time or part-time  
  • 97 DAA's term of office  
  • 98 No substantive appointment of DAA on or after 1 January 1997  
  • 99 Person may hold both the office of DAA and the office of Commissioner of the Industry Commission  
  • 100 Full-time DAA - age limit of 65 years  
  • 101 DAA's terms and conditions of appointment  
  • 102 DAA's remuneration and allowances  
  • 103 Full-time DAA's leave of absence  
  • 104 Resignation of DAA  
  • 105 Termination of appointment of DAA (Misbehaviour or physical or mental incapacity)  
  • 106 Acting DAA (Appointment to act as the DAA)  
  • 107 Conflict of interest (DAA to notify business interests to Minister)  
  • 108 Delegation by DAA  
  • 109 Consultants  
  • 110 Commonwealth authorities may assist DAA  
  • 111 Application for protection of commercial-in-confidence information  
  • 112 DAA may declare that information is to be treated as commercial-in-confidence information (Declaration)  
  • 113 DAA may revoke declaration (Revocation of declaration)  
  • 114 Commercial-in-confidence information must not be disclosed  
  • 115 Quarterly reports by DAA  
  • 116 Periodic reports by DAA  
  • 117 Annual report  
  • 118 Reports to deal with ancillary provisions of the Taxation Administration Act 1953  
  • 119 Reconsideration of reviewable decisions  
  • 120 Review of decisions by Administrative Appeals Tribunal  
  • 121 Statements to accompany notification of decisions  
  • 122 Giving of documents to partnerships  
  • 123 Regulations  

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