"grant" means a grant under the TCF (SIP) scheme.
"importation into Australia" has the same meaning as in section 50 of the Customs Act 1901 .
"income year" has the same meaning as in the Income Tax Assessment Act 1997 .
"loan" means a loan under the TCF (SIP) scheme.
"manufacture" includes make a physical or chemical transformation or conversion.
"strategic business plan" means a strategic business plan that incorporates a strategic investment plan.
"TCF (SIP) scheme" means the scheme in force under section 8.