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BOUNTY AND SUBSIDY LEGISLATION AMENDMENT ACT (No. 2) 1986 No. 119 of 1986 - SCHEDULE 2
SCHEDULE 2 Section
16
AMENDMENTS RELATING TO ADMINISTRATION, &c.
Bounty (Agricultural Tractors and Equipment) Act 1985 Paragraph 15 (4) (b) -
Omit "producer", substitute "manufacturer". Sub-section 26 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Bed Sheeting) Act 1977 Sub-section 3 (1) -
Before the definition of "authorized person" insert the following definitions:
"accounting period', in relation to a manufacturer of bed sheeting, has the
meaning
given by section 4A;
'approved form' means a form approved by the Comptroller-General in writing;".
After section 4 -
Insert the following section: Accounting period
"4A. A reference in this Act to an accounting period of a manufacturer of bed
sheeting shall be construed as a reference to -
(a) where the manufacturer has an accounting period in relation to that
bed sheeting of 12 months commencing on a day other than 1 July - that
accounting period; or
(b) in any other case - a financial year.". Section 10 -
Repeal the section, substitute the following sections: Advances on account of
bounty
"10. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing.
"(2) If a person receives, by way of advances on account of bounty in respect
of particular bountiable bed sheeting, an amount that exceeds the amount of
bounty payable to the person in respect of that bed sheeting, the person is
liable to repay to the Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a manufacturer of
bountiable bed sheeting, the manufacturer has received, by way of advances on
account of bounty that may become payable to the manufacturer during that
period in respect of bountiable bed sheeting, an amount that exceeds the sum
of -
(a) the amount of bounty that became payable to the manufacturer during
that period in respect of bountiable bed sheeting; and
(b) the amount or amounts (if any) paid to the manufacturer during that
period in respect of bountiable bed sheeting that the manufacturer is
liable to repay to the Commonwealth by virtue of sub-section (2) or
(3), the manufacturer is liable to repay to the Commonwealth the
amount of the excess.". Claims for payment of bounty
"10A. (1) Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable bed sheeting may lodge a
claim for payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable goods 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 section 10E; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(4) As soon as practicable after the lodgment of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty, approve, in writing, payment of the amount
claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"10B. (1) Where a person who has lodged a claim under section 10A (whether or
not the claim has been dealt with under sub-section 10A (4)) considers that
the claim was, because of an inadvertent error, a claim for an amount of
bounty in respect of bountiable bed sheeting that was less than the amount of
bounty that the person was entitled to claim in respect of those goods, the
person may lodge a claim for payment to the person of the difference between
the 2 amounts.
"(2) A claim under sub-section (1) in respect of bountiable bed sheeting 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 section 10E; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General,
within 12 months after the day on which the last condition for the payment of
bounty in respect of those goods became satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 10A
that has not been dealt with under sub-section 10A (4), the 2 claims shall be
dealt with under sub-section 10A (4) as if they were one claim under section
10A.
"(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
subsection (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of
bounty in respect of the bountiable bed sheeting to which the claim
relates - approve, in writing, payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of an additional amount of bounty in respect of the
goods to which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive claim
"10C. (1) Where a person who has lodged a claim under section 10A (whether or
not the claim has been dealt with under that section) becomes aware that the
claim is for an amount of bounty in respect of bountiable bed sheeting that
exceeds the amount of bounty that the person was entitled to claim in respect
of that bed sheeting by more than $100, the person shall, within 28 days after
discovering the excess, lodge an acknowledgment of the excess, being an
acknowledgment that complies with sub -section (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable bed
sheeting 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 section 10E; and
(d) be lodged with a Collector for a State or Territory or with the
Comptroller-General.
"(3) Where an acknowledgment relates to a claim under section 10A that has not
been dealt with under that section, the application shall be dealt with under
that section as if it had been amended in accordance with the acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 15 and 16), is satisfied that there has been an
overpayment of an application by more than $100, the Comptroller-General shall
cause to be served on the person who lodged the application a demand for the
repayment of the amount of the overpayment, and that person is liable to repay
that amount to the Commonwealth. Other adjustments of claims
"10D. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 10C,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller -General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 19 for the year in which the
Comptroller-General so refrained. Forms
"10E. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was
signed in the presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of the first-mentioned person. Recovery of repayments
"10F. (1) Where a person is liable to repay an amount to the Commonwealth
under section 10, 10C or 10D, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 10, 10C or 10D, that amount may be deducted from any other amount that
is payable to the person under this Act and, where the first-mentioned amount
is so deducted, the other amount shall, notwithstanding the deduction, be
deemed to have been paid in full to the person.". Section 14 -
Repeal the section, substitute the following section: Appointment of
authorised persons
"14. (1) The Comptroller-General may, by writing signed by him or her, appoint
-
(a) a specified officer;
(b) the officer for the time being holding, or performing the duties of, a
specified
office; or
(c) officers included in a specified class of officers, to be an
authorised person, or authorised persons, for the purposes of this
Act.
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 21 (b) -
Omit the paragraph, substitute the following paragraphs:
"(b) a decision of the Comptroller-General under paragraph 10A (4) (a)
approving payment of bounty;
(ba) a decision of the Comptroller-General under paragraph 10A (4) (b)
refusing to approve payment of bounty;
(bb) a decision of the Comptroller-General under paragraph 10B (4) (a)
approving a payment;
(bc) a decision of the Comptroller-General under paragraph 10B (4) (b)
refusing to approve a payment;
(bd) a decision of the Comptroller-General for the purposes of sub-section
10C (4);
(be) a decision of the Comptroller-General for the purposes of sub-section
10D (1);".
Bounty (Berry Fruits) Act 1982 Sub-section 16 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Commercial Motor Vehicles) Act 1978 Sub-section 15 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Computers) Act 1984 Sub-section 23 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (High Alloy Steel Products) Act 1983 Sub-section 3 (1) -
Before the definition of "approved form" insert the following definition:
"'accounting period', in relation to a producer of bountiable products, has
the meaning given by section 5A;". After section 5 -
Insert the following section: Accounting period
"5A. A reference in this Act to an accounting period of a producer of
bountiable products shall be construed as a reference to -
(a) where the producer has an accounting period in relation to those
products of 12 months commencing on a day other than 1 July - that
accounting period; or
(b) in any other case - a financial year.". Sections 10 and 11 -
Repeal the sections, substitute the following sections:
Advances on account of bounty
"10. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing.
"(2) If a person receives, by way of advances on account of bounty in respect
of a particular product, an amount that exceeds the amount of bounty payable
to the person in respect of that product, the person is liable to repay to the
Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a producer of bountiable
products, the producer has received, by way of advances on account of bounty
that may become payable to the producer during that period in respect of
bountiable products, an amount that exceeds the sum of -
(a) the amount of bounty that became payable to the producer during that
period in respect of bountiable products; and
(b) the amount or amounts (if any) paid to the producer during that period
in respect of bountiable products that the producer is liable to repay
to the Commonwealth by virtue of sub-section (2) or (3), the producer
is liable to repay to the Commonwealth the amount of the excess.
Claims for payment of bounty
"11. (1) Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable products may lodge a claim
for payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable products 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 section 10D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(4) As soon as practicable after the lodgment of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 17 and 18) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty, approve, in writing, payment of the amount
claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"11A. (1) Where a person who has lodged a claim under section 11 (whether or
not the claim has been dealt with under sub-section 11 (4)) considers that the
claim was, because of an inadvertent error, a claim for an amount of bounty in
respect of bountiable products that was less than the amount of bounty that
the person was entitled to claim in respect of those goods, the person may
lodge a claim for payment to the person of the difference between the 2
amounts.
"(2) A claim under sub-section (1) in respect of bountiable products 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 section 11D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 11
that has not been dealt with under sub-section 11 (4), the 2 claims shall be
dealt with under sub-section 11 (4) as if they were one claim under
section 11.
"(4) As soon as practicable after the lodgement of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 17 and 18) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of
bounty in respect of bountiable goods to which the claim relates -
approve, in writing, payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of an additional amount of bounty in respect of the
goods to which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive claim
"11B. (1) Where a person who has lodged a claim under section 11 (whether or
not the claim has been dealt with under sub-section 11 (3)) becomes aware that
the claim is for an amount of bounty in respect of bountiable products that
exceeds the amount of bounty that the person was entitled to claim in respect
of those products by more than $100, the person shall, within 28 days after
discovering the error, lodge an acknowledgment of the error, being an
acknowledgment that complies with sub-section (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable products
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) Where an acknowledgment relates to a claim under section 11 that has not
been dealt with under sub-section 11 (3), the claim shall be dealt with under
that sub-section as if it had been amended in accordance with the
acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 17 and 18), is satisfied that there has been an
overpayment of a claim by more than $100, the Comptroller-General shall cause
to be served on the person who lodged the claim a demand for the repayment of
the amount of the overpayment, and that person is liable to repay that amount
to the Commonwealth. Other adjustments of claims
"11C. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 11A,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller-General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 21 for the year in which the
Comptroller-General so refrained. Forms
"11D. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was
signed in the presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of the first-mentioned person. Recovery of repayments
"11E. (1) Where a person is liable to repay an amount to the Commonwealth
under section 10, 11B or 11C, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 10, 11B or 11C, that amount may be deducted from any other amount that
is payable to the person under this Act, the Bounty (Steel Products) Act 1983
or the Bounty (Steel Mill Products) Act 1983 and, where the first-mentioned
amount is so deducted, the other amount shall, notwithstanding the deduction,
be deemed to have been paid in full to the person.". Sub-section 16 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 23 (1) (b) -
Omit the paragraph, substitute the following paragraphs:
"(b) a decision of the Comptroller-General under paragraph 11 (4) (a)
approving payment of bounty;
(ba) a decision of the Comptroller-General under paragraph 11 (4) (b)
refusing to approve payment of bounty;
(bb) a decision of the Comptroller-General under paragraph 11A (4) (a)
approving a payment;
(bc) a decision of the Comptroller-General under paragraph 11A (4) (b)
refusing to approve a payment;
(bd) a decision of the Comptroller-General for the purposes of sub-section
11B (4);
(be) a decision of the Comptroller-General for the purposes of sub-section
11C (1);".
Bounty (Injection-moulding Equipment) Act 1979 Sub-section 15 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Metal Working Machines and Robots) Act 1985 Sub-paragraph 21 (2) (d)
(i) -
Omit the sub-paragraph, substitute the following sub-paragraphs:
"(i) in the case of a claim in respect of bountiable equipment AA (other than
a claim in respect of an independent machine or a claim in respect of retrofit
manufacture) - within 12 months after the day on which the manufacture was
completed;
(ia) in the case of a claim in respect of bountiable equipment AA, being a
claim in respect of an independent machine or a claim in respect of retrofit
manufacture - within 12 months after the day on which the condition specified
in sub-section 16 (5) was complied with in respect of that equipment;".
Sub-paragraph 21 (2) (d) (ii) -
After "case" insert "of a claim in respect". Sub-paragraph 21 (2) (d) (iii) -
After "case" insert "of a claim in respect". Sub-section 31 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Paper) Act 1979 Sub-section 3 (1) -
Before the definition of "authorized person" insert the following definitions:
"'accounting period', in relation to a manufacturer of bountiable paper, has
the meaning given by section 4A;
'approved form' means a form approved by the Comptroller-General in writing;".
After section 4 -
Insert the following section: Accounting period
"4A. A reference in this Act to an accounting period of a manufacturer of
bountiable paper shall be construed as a reference to -
(a) where the manufacturer has an accounting period in relation to that
paper of 12 months commencing on a day other than 1 July - that
accounting period; or
(b) in any other case - a financial year.". Section 9 -
Repeal the section, substitute the following section: Advances on account of
bounty
"9. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing.
"(2) If a person receives, by way of advances on account of bounty in respect
of particular bountiable paper, an amount that exceeds the amount of bounty
payable to the person in respect of that paper, the person is liable to repay
to the Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a manufacturer of
bountiable paper, the manufacturer has received, by way of advances on account
of bounty that may become payable to the manufacturer during that period in
respect of bountiable paper, an amount that exceeds the sum of -
(a) the amount of bounty that became payable to the manufacturer during
that period in respect of bountiable paper; and
(b) the amount or amounts (if any) paid to the manufacturer during that
period in respect of bountiable paper that the manufacturer is liable
to repay to the Commonwealth by virtue of sub-section (2) or (3), the
manufacturer is liable to repay to the Commonwealth the amount of the
excess.". Section 11 -
Repeal the section, substitute the following sections: Claims for payment of
bounty
"11. (1) Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable paper may lodge a claim for
payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable paper 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 section 11D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(4) As soon as practicable after the lodgment of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 16 and 17) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty, approve, in writing, payment of the amount
claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"11A. (1) Where a person who has lodged a claim under section 11 (whether or
not the claim has been dealt with under sub-section 11 (4)) considers that the
claim was, because of an inadvertent error, a claim for an amount of bounty in
respect of bountiable paper that was less than the amount of bounty that the
person was entitled to claim in respect of those goods, the person may lodge a
claim for payment to the person of the difference between the 2 amounts.
"(2) A claim under sub-section (1) in respect of bountiable products 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 section 11D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 11
that has not been dealt with under sub-section 11 (4), the 2 claims shall be
dealt with under sub-section 11 (4) as if they were one claim under
section 11.
"(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 16 and 17) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of
bounty in respect of bountiable goods to which the claim relates -
approve in writing, payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of an additional amount of bounty in respect of the
goods to which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive applications
"11B. (1) Where a person who has lodged a claim under section 11 (whether or
not the claim has been dealt with under that section) becomes aware that the
claim is for an amount of bounty in respect of bountiable paper that exceeds
the amount of bounty that the person was entitled to claim in respect of that
paper by more than $100, the person shall, within 28 days after discovering
the excess, lodge an acknowledgment of the excess, being an acknowledgment
that complies with sub-section (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable paper
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 section 11D; and
(d) be lodged with a Collector for a State or Territory or with the
Comptroller-General.
"(3) Where an acknowledgment relates to a claim under section 11 that has not
been dealt with under that section, the claim shall be dealt with under that
section as if it had been amended in accordance with the acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 16 and 17), is satisfied that there has been an
overpayment of a claim by more than $100, the Comptroller-General shall cause
to be served on the person who lodged the claim a demand for the repayment of
the amount of the overpayment, and that person is liable to repay that amount
to the Commonwealth. Other adjustments of claims
"11C. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 11A,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller-General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 20 for the year in which the
Comptroller-General so refrained. Forms
"11D. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was
signed in the presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of the first-mentioned person. Recovery of repayments
"11E. (1) Where a person is liable to repay an amount to the Commonwealth
under section 9, 11B or 11C, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 9, 11B or 11C, that amount may be deducted from any other amount that
is payable to the person under this Act and, where the first-mentioned amount
is so deducted, the other amount shall, notwithstanding the deduction, be
deemed to have been paid in full to the person.". Section 15 -
Repeal the section, substitute the following section: Appointment of
authorised persons
"15. (1) The Comptroller-General may, by writing signed by him or her, appoint
-
(a) a specified officer;
(b) the officer for the time being holding, or performing the duties of, a
specified office; or
(c) officers included in a specified class of officers, to be an
authorised person, or authorised persons, for the purposes of this
Act.
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 22 (b) -
Omit the paragraph, substitute the following paragraphs:
"(b) a decision of the Comptroller-General under paragraph 11 (4) (a)
approving payment of bounty;
(ba) a decision of the Comptroller-General under paragraph 11 (4) (b)
refusing to approve payment of bounty;
(bb) a decision of the Comptroller-General under paragraph 11A (4) (a)
approving a payment;
(bc) a decision of the Comptroller-General under paragraph 11A (4) (b)
refusing to approve a payment;
(bd) a decision of the Comptroller-General for the purposes of sub-section
11B (4);
(be) a decision of the Comptroller-General for the purposes of sub-section
11C (1);".
Bounty (Penicillin) Act 1980 Section 17 -
Repeal the section, substitute the following section: Appointment of
authorised persons
"17. (1) The Comptroller-General may, be writing signed by him or her, appoint
-
(a) a specified officer;
(b) the officer for the time being holding, or performing the duties of, a
specified office; or
(c) officers included in a specified class of officers, to be an
authorised person, or authorised persons, for the purposes of this
Act.
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
Bounty (Printed Fabrics) Act 1981 Sub-section 2 (1) -
Before the definition of "authorized officer" insert the following
definitions:
"'accounting period', in relation to a producer of bountiable printed fabric,
has the meaning given by section 3A;
'approved form' means a form approved by the Comptroller-General in writing;".
After section 3 -
Insert the following section: Accounting period
"3A. A reference in this Act to an accounting period of a producer of
bountiable printed fabric shall be construed as a reference to -
(a) where the producer has an accounting period in relation to that fabric
of 12 months commencing on a day other than 1 July - that accounting
period; or
(b) in any other case - a financial year.". Section 8 -
Repeal the section, substitute the following section: Advances on account of
bounty
"8. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing.
"(2) If a person receives, by way of advances on account of bounty in respect
of particular bountiable printed fabric, an amount that exceeds the amount of
bounty payable to the person in respect of that fabric, the person is liable
to repay to the Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a producer of bountiable
printed fabric, the producer has received, by way of advances on account of
bounty that may become payable to the producer during that period in respect
of bountiable printed fabric, an amount that exceeds the sum of -
(a) the amount of bounty that became payable to the producer during that
period in respect of bountiable printed fabric; and
(b) the amount or amounts (if any) paid to the producer during that period
in respect of bountiable printed fabric that the producer is liable to
repay to the Commonwealth by virtue of sub-section (2) or (3), the
producer is liable to repay to the Commonwealth the amount of the
excess.". Section 10 -
Repeal the section, substitute the following sections: Claims for payment of
bounty
"10. (1) Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable goods may lodge a claim for
payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable goods 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 section 10D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(4) As soon as practicable after the lodgment of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty, approve, in writing, payment of the amount
claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"10A. (1) Where a person who has lodged a claim under section 10 (whether or
not the claim has been dealt with under that section) considers that the claim
was, because of an inadvertent error, a claim for an amount of bounty in
respect of bountiable goods that was less than the amount of bounty that the
person was entitled to claim in respect of those goods, the person may lodge a
claim for payment to the person of the difference between the 2 amounts.
"(2) A claim under sub-section (1) in respect of bountiable goods 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 section 10D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 10
that has not been dealt with under sub-section 10 (4), the 2 claims shall be
dealt with under sub-section 10 (4) as if they were one claim under
section 10.
"(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of
bounty in respect of bountiable goods to which the claim relates -
approve, in writing, payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of an additional amount of bounty in respect of the
goods to which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive claim
"10B. (1) Where a person who has lodged a claim under section 10 (whether or
not the claim has been dealt with under that section) becomes aware that the
claim is for an amount of bounty in respect of bountiable printed fabric that
exceeds the amount of bounty that the person was entitled to claim in respect
of that printed fabric by more than $100, the person shall, within 28 days
after discovering the excess, lodge an acknowledgment of the excess, being an
acknowledgment that complies with sub-section (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable printed
fabric 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 section 10D; and
(d) be lodged with a Collector for a State or Territory or with the
Comptroller-General.
"(3) Where an acknowledgment relates to a claim under section 10 that has not
been dealt with under that section, the claim shall be dealt with under that
section as if it has been amended in accordance with the acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 15 and 16), is satisfied that there has been an
overpayment of a claim by more than $100, the Comptroller-General shall cause
to be served on the person who lodged the claim a demand for the repayment of
the amount of the overpayment, and that person is liable to repay that amount
to the Commonwealth. Other adjustments of claims
"10C. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 10B,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller-General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 19 for the year in which the
Comptroller-General so refrained. Forms
"10D. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where a person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
personal authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was
signed in the presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of the first-mentioned person. Recovery of repayments
"10E. (1) Where a person is liable to repay an amount to the Commonwealth
under section 8, 10B or 10C, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 8, 10B or 10C, that amount may be deducted from any other amount that
is payable to the person under this Act and, where the first-mentioned amount
is so deducted, the other amount shall, notwithstanding the deduction, be
deemed to have been paid in full to the person.". Sub-section 14 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 21 (d) -
Omit the paragraph, substitute the following paragraphs:
"(d) a decision of the Comptroller-General under paragraph 10 (4) (a)
approving payment of bounty;
(da) a decision of the Comptroller-General under paragraph 10 (4) (b)
refusing
to approve payment of bounty;
(db) a decision of the Comptroller-General under paragraph 10A (4) (a)
approving a payment;
(dc) a decision of the Comptroller-General under paragraph 10A (4) (b)
refusing to approve a payment;
(dd) a decision of the Comptroller-General for the purposes of sub-section
10B (4);
(de) a decision of the Comptroller-General for the purposes of sub-section
10C (1);".
Bounty (Steel Mill Products) Act 1983 Sub-section 3 (1) -
Before the definition of "approved form" insert the following definition:
"'accounting period', in relation to a producer of bountiable products, has
the meaning given by section 6A;". After section 6 -
Insert the following section: Accounting period
"6A. A reference in this Act to an accounting period of a producer of
bountiable products shall be construed as a reference to -
(a) where the producer has an accounting period in relation to those
products
of 12 months commencing on a day other than 1 July - that accounting period;
or
(b) in any other case - a financial year.". Sections 11 and 12 -
Repeal the sections, substitute the following sections: Advances on account of
bounty
"11. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing
"(2) If a person receives, by way of advances on account of bounty in respect
of a particular product, an amount that exceeds the amount of bounty payable
to the person in respect of that product, the person is liable to repay to the
Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a producer of bountiable
products, the producer has received, by way of advances on account of bounty
that may become payable to the producer during that period in respect of
bountiable products, an amount that exceeds the sum of -
(a) the amount of bounty that became payable to the producer during that
period in respect of bountiable products; and
(b) the amount or amounts (if any) paid to the producer during that period
in respect of bountiable products that the producer is liable to repay
to the Commonwealth by virtue of sub-section (2) or (3), the producer
is liable to repay to the Commonwealth the amount of the excess.".
Claims for payment of bounty
"12. (1) Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable products may lodge a claim
for payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable goods 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 section 12D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General,
within 12 months after the day on which the last condition for the payment of
bounty in respect of those goods became satisfied.
"(4) As soon as practicable after the lodgement of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 18 and 19) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty,
approve, in writing, payment of the amount claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"12A. (1) Where a person who has lodged a claim under section 12 (whether or
not the claim has been dealt with under sub-section 12 (4) considers that the
claim was, because of an inadvertent error, a claim for an amount of bounty in
respect of bountiable products that was less than the amount of bounty that
the person was entitled to claim in respect of those goods, the person may
lodge a claim for payment to the person of the difference between the 2
amounts.
"(2) A claim under sub-section (1) in respect of bountiable products 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 section 12D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General,
within 12 months after the day on which the last condition for the payment of
bounty in respect of those goods became satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 12
that has not been dealt with under sub-section 12 (4), the 2 claims shall be
dealt with under sub-section 12 (4) as if they were one claim under
section 12.
"(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 18 and 19) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of bounty in
respect of bountiable goods to which the claim relates - approve, in writing,
payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to
approve payment of an additional amount of bounty in respect of the goods to
which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive claim
"12B. (1) Where a person who has lodged a claim under section 12 (whether or
not the claim has been dealt with under sub-section 12 (3)) becomes aware that
the claim is for an amount of bounty in respect of bountiable products that
exceeds the amount of bounty that the person was entitled to claim in respect
of those products by more than $100, the person shall, within 28 days after
discovering the excess, lodge an acknowledgment of the excess, being an
acknowledgment that complies with subsection (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable products
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 section 12D; and
(d) be lodged with a Collector for a State or Territory or with the
Comptroller-General.
"(3) Where an acknowledgment relates to a claim under section 12 that has not
been dealt with under sub-section 12 (3), the claim shall be dealt with under
that subsection as if it had been amended in accordance with the
acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 18 and 19), is satisfied that there has been an
overpayment of a claim by more than $100, the Comptroller-General shall cause
to be served on the person who lodged the claim a demand for the repayment of
the amount of the overpayment, and that person is liable to repay that amount
to the Commonwealth. Other adjustments of claims
"12C. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 12B,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller-General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 22 for the year in which the
Comptroller-General so refrained. Forms
"12D. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and
contain a declaration signed by the witness stating that the form was
signed in the presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of the first-mentioned person. Recovery of repayments
"12E. (1) Where a person is liable to repay an amount to the Commonwealth
under section 11, 12B or 12C, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 11, 12B or 12C, that amount may be deducted from any other amount that
is payable to the person under this Act, the Bounty (Steel Products) Act 1983
or the Bounty (High Alloy Steel Products) Act 1983 and, where the
first-mentioned amount is so deducted, the other amount shall, notwithstanding
the deduction, be deemed to have been paid in full to the person.".
Sub-section 17 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 24 (1) (b) -
Omit the paragraph, substitute the following paragraphs:
"(b) a decision of the Comptroller-General under paragraph 12 (4) (a)
approving payment of bounty;
(ba) a decision of the Comptroller-General under paragraph 12 (4) (b)
refusing to approve payment of bounty;
(bb) a decision of the Comptroller-General under paragraph 12A (4) (a)
approving a payment;
(bc) a decision of the Comptroller-General under paragraph 12A (4) (b)
refusing to approve a payment;
(bd) a decision of the Comptroller-General for the purposes of sub-section
12B (4);
(be) a decision of the Comptroller-General for the purposes of sub-section
12C (1);". Paragraph 27 (3) (b) -
Omit "as respects", substitute "in respect of".
Bounty (Textile Yarns) Act 1981 Sub-section 2 (1) -
Before the definition of "authorized officer" insert the following
definitions:
"'accounting period', in relation to a producer of bountiable yarn, has the
meaning given by section 3A;
'approved form' means a form approved by the Comptroller-General in writing;".
After section 3 -
Insert the following section: Accounting period
"3A. A reference in this Act to an accounting period of a producer of
bountiable yarn shall be construed as a reference to -
(a) where the producer has an accounting period in relation to that yarn
of 12 months commencing on a day other than 1 July - that accounting
period; or
(b) in any other case - a financial year.". Section 8 -
Repeal the section, substitute the following section: Advances on account on
bounty
"8. (1) An advance on account of bounty may be made to a person on such terms
and conditions as are approved by the Comptroller-General in writing.
"(2) If a person receives, by way of advances on account of bounty in respect
of particular bountiable yarn, an amount that exceeds the amount of bounty
payable to the person in respect of that yarn, the person is liable to repay
to the Commonwealth the amount of the excess.
"(3) If a person receives an amount by way of advances on account of bounty
that may become payable to the person and the bounty does not become payable
to the person, the person is liable to repay to the Commonwealth the amount so
received.
"(4) If, at the expiration of an accounting period of a producer of bountiable
yarn, the producer has received, by way of advances on account of bounty that
may become payable to the producer during that period in respect of bountiable
yarn, an amount that exceeds the sum of -
(a) the amount of bounty that became payable to the producer during that
period in respect of bountiable yarn; and
(b) the amount or amounts (if any) paid to the producer during that period
in respect of bountiable yarn that the producer is liable to repay to
the Commonwealth by virtue of sub-section (2) or (3), the producer is
liable to repay to the Commonwealth the amount of the excess.".
Section 10 -
Repeal the section, substitute the following sections: Claims for payment of
bounty
"10. (1). Subject to sub-section (2), a person who claims to be entitled to be
paid an amount of bounty in respect of bountiable yarn may lodge a claim for
payment to the person of the amount.
"(2) A claim may not be made for an amount of bounty that is less than $200
or, if another amount is prescribed, that other amount.
"(3) A claim under sub-section (1) in respect of bountiable goods 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 section 10D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(4) As soon as practicable after the lodgement of the claim, the
Comptroller-General shall, after examining the claim and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (3) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an amount of bounty in
respect of the bountiable goods to which the claim relates -
(i) except where sub-paragraph (ii) applies - approve, in writing,
payment of the amount; or
(ii) where -
(A) the amount is different from the amount for which the
claim was made;
(B) the difference between those amounts is less than $50;
and
(C) the Comptroller-General is satisfied that the difference
is not attributable to the person who made the claim
deliberately overclaiming or underclaiming the amount of
bounty, approve, in writing, payment of the amount
claimed; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of bounty in respect of the goods to which the
claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of bounty, not
being a decision approving payment of the amount of bounty claimed that is
made within 30 days after the lodging of the claim, the Comptroller-General
shall cause to be served on the person who lodged the claim a notice in
writing setting out the decision. Variation of inadequate claim
"10A. (1) Where a person who has lodged a claim under section 10 (whether or
not the claim has been dealt with under sub-section 10 (4) considers that the
claim was, because of an inadvertent error, a claim for an amount of bounty in
respect of bountiable yarn that was less than the amount of bounty that the
person was entitled to claim in respect of those goods, the person may lodge a
claim for payment to the person of the difference between the 2 amounts.
"(2) A claim under sub-section (1) in respect of bountiable yarn 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 section 10D; and
(d) be lodged with a Collector for a State, or with the
Comptroller-General, within 12 months after the day on which the last
condition for the payment of bounty in respect of those goods became
satisfied.
"(3) Where a claim under sub-section (1) relates to a claim under section 10
that has not been dealt with under sub-section 10 (4), the 2 claims shall be
dealt with under sub-section 10 (4) as if they were one claim under
section 10.
"(4) As soon as practicable after the lodgment of a claim under sub-section
(1) to which sub-section (3) does not apply, the Comptroller-General shall,
after examining the claim and causing such inquiries as the
Comptroller-General considers necessary to be made (including inquiries
involving the exercise of powers under sections 15 and 16) -
(a) if the Comptroller-General is satisfied that the claim complies with
sub-section (2) and that the claimant is, or, if certain estimates are
correct, is, otherwise entitled to be paid an additional amount of
bounty in respect of bountiable goods to which the claim relates -
approve, in writing, payment of the additional amount; or
(b) if the Comptroller-General is not so satisfied - refuse, in writing,
to approve payment of an additional amount of bounty in respect of the
goods to which the claim relates.
"(5) Where the Comptroller-General makes a decision under sub-section (4) in
relation to a claim approving, or refusing to approve, payment of an
additional amount of bounty, not being a decision approving payment of the
additional amount claimed that is made within 30 days after the lodging of the
claim, the Comptroller-General shall cause to be served on the person who
lodged the claim a notice in writing setting out the decision. Variation of
excessive claim
"10B. (1) Where a person who has lodged a claim under section 10 (whether or
not the application has been dealt with under that section) becomes aware that
the claim is for an amount of bounty in respect of bountiable yarn that
exceeds the amount of bounty that the person was entitled to claim in respect
of that yarn by more than $100, the person shall, within 28 days after
discovering the excess, lodge an acknowledgment of the excess, being an
acknowledgment that complies with sub-section (2).
Penalty:
(a) in the case of a natural person - $1,000; or
(b) in the case of a body corporate - $5,000.
"(2) An acknowledgment under sub-section (1) in respect of bountiable yarn
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 section 10D; and
(d) be lodged with a Collector for a State or Territory or with the
Comptroller-General.
"(3) Where an acknowledgment relates to a claim under section 10 that has not
been dealt with under that section, the claim shall be dealt with under that
section as if it had been amended in accordance with the acknowledgment.
"(4) Where the Comptroller-General, after examining an acknowledgment under
sub-section (1) to which sub-section (3) does not apply and causing such
inquiries as the Comptroller-General considers necessary to be made (including
inquiries under sections 15 and 16), is satisfied that there has been an
overpayment of a claim by more than $100, the Comptroller-General shall cause
to be served on the person who lodged the claim a demand for the repayment of
the amount of the overpayment, and that person is liable to repay that amount
to the Commonwealth. Other adjustments of claims
"10C. (1) Subject to sub-section (2), if the Comptroller-General becomes
satisfied, otherwise than after examining an acknowledgment under section 10B,
that there has been an overpayment of a claim for bounty by more than $100,
the Comptroller-General shall cause to be served on the person who lodged the
claim a demand for repayment of the amount of the overpayment, and that person
is liable to repay that amount to the Commonwealth.
"(2) Where -
(a) the amount of an overpayment of a claim for bounty, being an
overpayment referred to in sub-section (1), is not higher than
$25,000; and
(b) the Comptroller-General is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller-General may refrain from causing a demand for repayment of the
amount of the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller-General
refrains from causing a demand for repayment of the amount of an overpayment
to be served in accordance with sub-section (1), particulars of the amount
shall be included in the return under section 19 for the year in which the
Comptroller-General so refrained. Forms
"10D. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence
of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and contain a
declaration signed by the witness stating that the form was signed in the
presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller-General,
being writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of
the first-mentioned person. Recovery of repayments
"10E. (1) Where a person is liable to repay an amount to the Commonwealth
under section 8, 10B or 10C, the Commonwealth may recover that amount as a
debt due to the Commonwealth by action in a court of competent jurisdiction.
"(2) Where a person is liable to repay an amount to the Commonwealth under
section 8, 10B or 10C, that amount may be deducted from any other amount that
is payable to the person under this Act and, where the first-mentioned amount
is so deducted, the other amount shall, notwithstanding the deduction, be
deemed to have been paid in full to the person.". Sub-section 14 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.". Paragraph 21 (d) -
Omit the paragraph, substitute the following paragraphs:
"(d) a decision of the Comptroller-General under paragraph 10 (4) (a)
approving payment of bounty;
(da) a decision of the Comptroller-General under paragraph 10 (4) (b)
refusing
to approve payment of bounty;
(db) a decision of the Comptroller-General under paragraph 10A (4) (a)
approving a payment;
(dc) a decision of the Comptroller-General under paragraph 10A (4) (b)
refusing to approve a payment;
(dd) a decision of the Comptroller-General for the purposes of sub-section
10B
(4) ;
(de) a decision of the Comptroller-General for the purposes of sub-section
10C
(1) ;".
Subsidy (Grain Harvesters and Equipment) Act 1985 Paragraph 18 (2) (c) -
Omit "the form", substitute "section 21A". Paragraph 19 (2) (c) -
Omit "the form", substitute "section 21A". Paragraph 20 (2) (c) -
Omit "the form", substitute "section 21A". Section 21 -
(a) Omit "If", substitute "Subject to sub-section (2), if".
(b) Add the following sub-sections:
"(2) Where -
(a) the amount of an overpayment of a claim for subsidy, being an
overpayment referred to in sub-section (1), is not higher that
$25,000; and
(b) the Comptroller is satisfied -
(i) that -
(A) the overpayment was due to an error that did not involve
any failure on the part of the person who lodged the
claim to comply with this Act; and
(B) the repayment of the amount of the overpayment would be
unreasonable or would cause undue hardship to that
person; or
(ii) that -
(A) the cost of endeavouring to recover the overpayment is so
high; and
(B) the amount likely to be recovered as a result of
endeavouring to recover the overpayment is so low,
that taking action to recover the overpayment would not be justified, the
Comptroller may refrain from causing a demand for repayment of the amount of
the overpayment to be served in accordance with that sub-section.
"(3) Where, in accordance with sub-section (2), the Comptroller refrains from
causing a demand for repayment of the amount of an overpayment to be served in
accordance with sub-section (1), particulars of the amount shall be included
in the return under section 33 for the year in which the Comptroller so
refrained.". After section 21 -
Insert the following section: Forms
"21A. (1) Where, under this Act, a claim, acknowledgment, return or statement
lodged by a person in accordance with an approved form is required to be
signed and witnessed as required by this section, the form shall -
(a) where the person is a natural person, be signed personally in the
presence
of a witness by -
(i) the person; or
(ii) another natural person authorised by the first-mentioned person
to sign forms under this Act on behalf of the first-mentioned
person;
(b) where the person is a body corporate, be -
(i) under the seal of the first-mentioned person; or
(ii) signed personally in the presence of a witness by a natural
person authorised by the first-mentioned person to sign forms
under this Act on behalf of the first-mentioned person; and
(c) where the form is required to be signed by a natural person in the
presence of a witness, state the name and address of the witness and contain a
declaration signed by the witness stating that the form was signed in the
presence of the witness.
"(2) For the purposes of this section, a person shall be taken to have
authorised another person to sign forms under this Act on behalf of the
first-mentioned person, if, and only if, the first-mentioned person has so
authorised the other person in writing delivered to the Comptroller, being
writing -
(a) where the first-mentioned person is a natural person, that -
(i) is signed personally in the presence of a witness by the
first-mentioned person; and
(ii) states the name and address of the witness and contains a
declaration signed by the witness stating that the writing was
signed in the presence of the witness; or
(b) where the first-mentioned person is a body corporate - under the seal
of
the first-mentioned person.". Sub-section 26 (2) -
Omit the sub-section, substitute the following sub-section:
"(2) In sub-section (1), 'officer' means an Officer of Customs within the
meaning of the Customs Act 1901.".
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