Commonwealth Numbered Acts

BOUNTY (ROTARY CULTIVATORS) ACT 1979 No. 70 of 1979 - SECT 5

5. (1) For the purposes of this Act-

   (a)  the factory cost of a bountiable prime mover or a rotary attachment
        for a bountiable prime mover is such amount as is determined by the
        Comptroller-General to be the factory cost of the prime mover or
        rotary attachment, as the case may be; and

   (b)  the Australian factory cost of a bountiable prime mover or a rotary
        attachment for a bountiable prime mover is such amount as is
        determined by the Comptroller-General to be the amount of the factory
        cost of the prime mover or the rotary attachment, as the case may be,
        that is attributable to materials and parts manufactured, and work
        performed, in Australia.

(2) In determining the factory cost of a bountiable prime mover or a rotary
attachment for a bountiable prime mover, the Comptroller-General shall make
allowance for factory overhead charges but shall not make any allowance for
general administration, selling costs, service charges or taxation.

(3) In determining the Australian factory cost of a bountiable prime mover or
a rotary attachment for a bountiable prime mover, the Comptroller-General
shall make an allowance for factory overhead charges incurred in Australia but
shall not make any allowance for general administration, selling costs,
service charges or taxation.