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 noteThe taxpayer may apply to the Minister for a final certificate, if the taxpayer has:
(a) completed the heritage conservation works covered by the provisional certificate, to the standard specified in the provisional certificate, while the provisional certificate was in force; and
(b) incurred expenditure of at least $5,000 during the period in carrying out the works. 159UM(2) [Form and manner of application]
(a) be in a form approved in writing by the Minister; and
(b) specify the amount of expenditure incurred by the taxpayer during the period in carrying out the works; and
(c) be given to the Minister while the provisional certificate is in force; and
(d) be accompanied by such other information as the Minister, by written notice, requires.
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