Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992

TABLE OF PROVISIONS

           Long Title

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