Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16K (Repealed by 101 of 2006)   Determinations  

(1)    
Where a person has duly made a claim in respect of a rebate year, the Commissioner shall determine:

(a) whether the person has a rebate entitlement for that year and, if so, the amount of the rebate entitlement; and

(b) whether that person has a rebate credit for that year and, if so, the amount of the credit.

(2)    
Where a person has duly made a claim, whether in respect of a rebate year or a year subsequent to the last rebate year, the Commissioner shall determine whether a rebate is allowable to the employer in respect of that year under subsection (1) or subsection (3) of section sixteen F of this Act and, if so, the amount of any such rebate allowable.

(3)    
Subject to subsection (5) of this section, if the person, in the claim, claims that there is, in relation to him, a value of export sales for the rebate year, the determination shall, whether or not a rebate entitlement is determined, include a determination of the value of export sales of the employer for each year of the base period and for the rebate year.

(4)    
Except as otherwise required by reason of the provisions of subsection (6) or subsection (7) of section sixteen A, section sixteen D , section sixteen Q or section sixteen R of this Act, the value of export sales of an employer for a year of the base period as determined in relation to a claim in respect of a rebate year shall be adopted in any determination in relation to a claim by that employer in respect of any subsequent rebate year in the base period in relation to which the first-mentioned year is included.

(5)    
Subject to the next succeeding subsection, if the Commissioner is not satisfied, upon consideration of the information furnished or otherwise available to him, as to the value of export sales of a person for the base period in relation to a rebate year, the Commissioner is not required to determine that value and this Division has effect, in relation to any rebate entitlement of that person or the issue of export certificates by that person, in relation to that rebate year, as if that person had no increase in export sales for that rebate year.

(6)    
Where, in a case to which the last preceding subsection would otherwise apply, the Commissioner is satisfied that the value of export sales of the person for the base period does not exceed a particular amount, but is not satisfied that the value is less than that amount, this Division has effect, for the purposes referred to in that subsection, as if that amount were the value of export sales of the person for the base period.

(7)    
As soon as conveniently may be after a determination is made, the Commissioner shall serve upon the person making the claim, by post or otherwise, a notice in writing of the determination.