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