Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 6

6. In this Act, unless the contrary intention appears: "AAT" means the
Administrative Appeals Tribunal;

"acquisition", in relation to property, has the same meaning as in section
82AQ of the Tax Act;

"approved" means approved in writing by the DAA;

"Australian satellite" has the same meaning as in the Radiocommunications  Act
1983 ;

"basic eligibility test" has the meaning given by section 15;

"business services industry" means an industry of engaging in the provision of
any of the following services to business on a contract basis:

   (a)  architectural, surveying or similar technical services;

   (b)  accountancy or legal services;

   (c)  data processing or other office services;

   (d)  advertising;

   (e)  market research;

   (f)  management consultancy services;

   (g)  credit assessing or reporting services;

   (h)  pest control of business premises;

   (i)  cleaning of business premises;

   (j)  caretaking or security services;

"carrying out a project" has the meaning given by section 7;

"certificate" means a pre-qualifying certificate in relation to expenditure
granted under Part 4 or 6;

"certified copy", in relation to a document, means a copy of the document
which is accompanied by a statutory declaration that:

   (a)  is in the approved form; and

   (b)  relates to the accuracy of the copy; and

   (c)  is made by the person designated by the form as the signatory;

"company" has the same meaning as in section 6 of the Tax Act, but does not
include a company in a capacity of trustee;

"company group project scheme" has the meaning given by section 14;

"competitiveness test" has the meaning given by section 17;

"construction" has the same meaning as in section 82AQ of the Tax Act;

"DAA" means the Development Allowance Authority appointed under this Act;

""discrete project test" has the meaning given by section 9;

"document certification provision" means section 15A of the Taxation 
Administration Act 1953 insofar as that section applies in relation to this
Act;

"entity" means:

   (a)  a company; or

   (b)  a partnership; or

   (c)  a person in a particular capacity of trustee; or

   (d)  any other person;

"facility" includes:

   (a)  a factory; or

   (b)  a mine or quarry; or

   (c)  a wharf or other port facility; or

   (d)  an hotel; or

   (e)  a passenger terminal; or

   (f)  a freight distribution facility; or

   (g)  an integrated transport fleet; or

   (h)  a pipeline;

"financial services industry" includes the insurance industry;

"goods" has the same meaning as in section 317 of the Tax Act;

"gross capital expenditure" has the meaning given by section 19;

"group company" has the same meaning as in subsection 160ZZO(3A) of the Tax
Act;

"industry or activity which benefits from a substantial level of industry
assistance" has the meaning given by section 16;

"joint venture" means an enterprise carried on by 2 or more entities in common
otherwise than in partnership;

"joint venture project" has the meaning given by section 13;

"leasing company" has the same meaning as in section 82AQ of the Tax Act;

"member of a company group" has the meaning given by section 14;

"new" has the same meaning as in section 82AQ of the Tax Act;

"partnership" has the same meaning as in section 6 of the Tax Act;

"plant" means eligible property within the meaning of section 82AQ of the Tax
Act, but does not include property covered by section 82AE or 82AF of the Tax
Act;

"plant expenditure" means expenditure in respect of the acquisition or
construction of a new unit of plant;

"post-26 February 1992 project" has the meaning given by section 21;

"production", in relation to goods, includes extraction, processing or
treatment;

"productive facility" has the meaning given by section 8;

"prosecution provisions" means Part III of the Taxation Administration Act 
1953 , insofar as that Part applies in relation to this Act;

"prospective deduction test" has the meaning given by section 22;

"registration" means registration of plant expenditure under Part 3;

"reviewable decision" means a decision of the DAA under Part 2, 3, 4, 5, 6, 8
or 13;

"$50 million threshold test" has the meaning given by section 18;

"services" has the same meaning as in section 317 of the Tax Act;

"State taxation officer disclosure provision" means section 13J of the
Taxation Administration Act 1953 insofar as that section applies in relation
to this Act;

"substantial commitment to the completion of a project" has the meaning given
by section 20;

"Tax Act" means the Income Tax Assessment Act 1936;

"trustee" has the same meaning as in section 6 of the Tax Act, and includes an
entity that is taken to be a trustee because of section 268 of the Tax Act;

"vertical integration test" has the meaning given by section 10.