INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision AAD - Heritage conservation rebate  

SECTION 159UB  

159UB   DEFINITIONS  
In this Subdivision:

"Crown lease"
means a lease granted by the Crown under a statutory law of the Commonwealth, a State or a Territory;

"eligible heritage conservation works expenditure"
has the meaning given by paragraph 159UO(1)(b) ;

"final certificate"
means a certificate issued under section 159UO ;

"heritage conservation works"
means works for the purpose of the conservation, maintenance, preservation, restoration, reconstruction, or adaptation, of a building, or other structure, where the building or structure:

(a) is of cultural significance; and

(b) is listed in a heritage register declared, by legislative instrument, by the Minister to be a recognised heritage register;

"maximum approval limit"
has the meaning given by section 159UD ;

"Minister"
means the Minister for Communications and the Arts;

"provisional certificate"
means a certificate issued under section 159UJ ;

"provisional certificate criteria"
means criteria determined under section 159UF ;

"provisional certificate procedures"
means procedures determined under section 159UF ;

"qualifying expenditure limit"
means an amount specified under paragraph 159UK(d);

"recognised heritage body"
means a body declared, by legislative instrument, by the Minister to be a recognised heritage body;

"Secretary"
means the Secretary to the Department of Communications and the Arts.