INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
[ CCH Note: The Heritage conservation rebate will be converted into a grants program from 1 July 1999 - see Div 30 of ITAA '97. The new program, announced in the 1999/2000 Federal Budget and named the Cultural Heritage Projects Program, will have a total funding cap of $3.6m for 1999/2000.
The Cultural Heritage Projects Program is a program funded for six years from 1 July 1999. The program is administered by Environment Australia and is open to private owners, legally incorporated not-for-profit organisations and local government authorities.
The program supports the conservation of places of cultural significance - historic and Indigenous heritage. Only historic or Indigenous places on the Register of the National Estate, its Interim list or State heritage registers are eligible for funding. Projects that aim to identify Indigenous Heritage places for appropriate listing or conservation planning may also be supported.]
View history note
Hide history noteIf the Minister is satisfied that:
(a) the application complies with the requirements of sections 159UG and 159UH ; and
(b) the provisional certificate procedures have been complied with; and
(c) the issue of a provisional certificate would be in accordance with the provisional certificate criteria; and
(d) in accordance with the provisional certificate criteria, an amount would be specified in the provisional certificate as the qualifying expenditure limit;
the Minister must notify the taxpayer in accordance with subsection (2).
159UJ(2) [Notice to pay fee and give statement]The Minister must notify the taxpayer in writing that a provisional certificate will be issued if the taxpayer:
(a) pays to the Minister the prescribed fee (if any); and
(b) gives the Minister a statement, signed by the taxpayer, that the taxpayer has obtained all building and other approvals that are necessary to enable the work to be lawfully carried out. 159UJ(3) [Provisional certificate]
If the taxpayer pays the fee (if any) and gives the Minister the statement, the Minister must issue the provisional certificate to the taxpayer.
159UJ(4) [Refusal to issue certificate]If the Minister is not satisfied of the matters in subsection (1), the Minister must notify the taxpayer, in writing, that the Minister refuses to issue the certificate.
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