Commonwealth Numbered Acts

EXPORT EXPANSION GRANTS ACT 1978 No. 162 of 1978 - SECT 9

9. Where the Board is satisfied that-

   (a)  at any time, including a time before 1 July 1977, a business or
        undertaking is or was carried on by a person or persons; and

   (b)  at a later time, by reason of the formation or termination of a
        partnership or corporation, a change in the membership of a
        partnership, the acquisition of shares in the capital of a corporation
        or any other business arrangement, the same business or undertaking or
        a business or undertaking that, in the opinion of the Board, is or was
        substantially the same, is or was carried on by a different person or
        different persons, the Board may treat the last-mentioned person or
        persons, and not the first-mentioned person or persons, as having
        carried on the first-mentioned business or undertaking at the earlier
        time and as having had any export earnings resulting from the carrying
        on of that business or undertaking at that time.