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.]
In spite of section 16 , if the Minister considers that it would assist in determining whether to issue a provisional certificate or final certificate in relation to any heritage conservation works, the Minister may give information about the works, that was provided under section 159UG or 159UI, to a recognised heritage body for the purpose of enabling that body to provide advice to the Minister in relation to the works.
159UW(2) [Information in applications for final certificate]In spite of section 16 , if the Minister considers that it would assist in determining whether to issue a final certificate in relation to any heritage conservation works, the Minister may give a copy of the provisional certificate in relation to the works, or information about the works, that was provided under section 159UM , to a recognised heritage body for the purpose of enabling that body to provide advice to the Minister in relation to the issue of the final certificate in relation to the works.
159UW(3) [Secrecy requirements]Any person who is given information under this section, and any person or employee under his or her control, is subject to the same rights, privileges, obligations and liabilities, under subsections 16(2) and (3) in relation to that information, as if he or she were an officer within the meaning of section 16 .
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