ACIS Administration Act 1999 (Repealed)
In this Act:
ACIS
means the Automotive Competitiveness and Investment Scheme established by section 13.
ACIS ledger
means the ledger established by the Secretary under section 62.
ACIS Stage
means ACIS Stage 1, ACIS Stage 2 or ACIS Stage 3.
ACIS Stage 1
means the period commencing on the scheme commencement date and ending on 31 December 2005.
ACIS Stage 2
means the period commencing on 1 January 2006 and ending on 31 December 2010.
ACIS Stage 3
means the period commencing on 1 January 2011 and ending on 31 December 2015.
ACIS year
means the year commencing on the scheme commencement date and each succeeding year before the year commencing 1 January 2016.
ACP
means a person registered as an automotive component producer under section 26.
Note: Not all automotive component producers are eligible for registration as ACPs.
allowable
, in relation to plant and equipment or research and development, is defined in section 6A.
AMTP
means a person registered as an automotive machine tool or automotive tooling producer under section 26.
Note: Not all automotive machine tool or automotive tooling producers are eligible for registration as AMTPs.
approved form
means a form approved under section 8.
approved plant and equipment
is defined in section 6A.
approved research and development
is defined in section 6A.
ASP
means a person registered as an automotive service provider under section 26.
Note: Not all automotive service providers are eligible for registration as ASPs.
automotive component
means any component (whether its construction or assembly has been completed or not):
(a) that is for use in any type of vehicle that, if imported, would be classified to Chapter 87 of Schedule 3 to the Tariff; or
(b) that has the essential character of a component to which paragraph (a) applies; other than a component of a kind that is declared by the regulations not to be an automotive component.
automotive machine tools
means machine tools of a kind declared by the regulations to be automotive machine tools for the purposes of this Act.
automotive services
means design, development, engineering or production services of a kind declared by the regulations to be automotive services for the purposes of this Act.
automotive tooling
means tooling of a kind declared by the regulations to be automotive tooling for the purposes of this Act.
duty credit
means any of the following that has been entered in the ACIS ledger:
(a) modulated capped production credit;
(b) unmodulated uncapped production credit;
(c) modulated investment credit;
(d) unmodulated type J investment credit. However, it does not include such a credit that has expired.
(a) goods described in column 2 of item 41E of Schedule 4 to the Tariff; or
(b) goods that would have been goods so described if their importation had been by a person who owned and applied duty credits as mentioned in that column of that item.
(a) in relation to an MVP - type A, type B or type C investments by the MVP; or
(b) in relation to an ACP - type D or type E investments by the ACP; or
(c) in relation to an AMTP - type F or type G investments by the AMTP; or
(d) in relation to an ASP - type H or type I investments by the ASP.
(a) is designed to propel a motor vehicle; and
(b) has been fitted by its producer with a crankshaft; whether that engine is a dressed or undressed engine, whether it is a short or long engine and whether it is a finished or unfinished engine.
engine components
means goods that, if imported, would be classified to Schedule 3 to the Tariff as follows:
(a) parts for engines classified to heading 8409;
(b) balance shafts, camshafts, crankshafts, plain shaft bearings, flywheels and pulleys classified to heading 8483;
(c) oil pumps, fuel pumps and water pumps classified to heading 8413;
(d) starter motors, alternators and ignition equipment classified to heading 8511;
(e) engine management systems classified to heading 8537 or 9032;
(f) automatic voltage regulators classified to heading 9032;
(g) ignition wiring sets classified to heading 8544.
expires
, in relation to a duty credit, has the meaning given by subsection 74A(3).
(a) for ACIS Stage 1 - the quarter ending on 31 December 2005; and
(b) for ACIS Stage 2 - the quarter ending on 31 December 2010; and
(c) for ACIS Stage 3 - the quarter ending on 31 December 2015.
for the MVP
'
s own use
, in relation to type B investment and type C investment, has the meaning provided for in the regulations, if regulations have been made under subsection (4).
Note: Subsection (4) provides for regulations to be made stating when automotive components (other than engines or engine components), automotive machine tools or automotive tooling produced by an MVP or automotive services provided by an MVP are taken to be produced or provided for the MVP ' s own use.
insolvent under administration
means a person who:
(a) under the Bankruptcy Act 1966 or the law of an external Territory, is a bankrupt in respect of a bankruptcy from which the person has not been discharged; or
(b) under the law of an external Territory or the law of a foreign country, has the status of an undischarged bankrupt; and includes:
(c) a person any of whose property is subject to control under:
(i) section 50 or Division 2 of Part X of the Bankruptcy Act 1966 ; or
(ii) a corresponding provision of the law of an external Territory or the law of a foreign country; or
(d) a person who has, at any time during the preceding 3 years, executed a personal insolvency agreement under:
(i) Part X of the Bankruptcy Act 1966 ; or
(ii) the corresponding provisions of the law of an external Territory or the law of a foreign country.
investment undertaken by a participant
has a meaning affected by:
(a) regulations, if regulations have been made under subsection (5); and
(b) section 6C and any regulations made under section 6C.
maximum claimable value
, in relation to allowable plant and equipment or allowable research and development of a kind, is defined in section 6A.
modulated ACP, AMTP or ASP investment credit
, in relation to a quarter and an ACP, AMTP or ASP, means the unmodulated investment credit (if any) worked out in relation to that quarter and that ACP, AMTP or ASP, modulated in accordance with section 59.
modulated capped production credit
, in relation to a quarter and an MVP, means the unmodulated capped production credit (if any) worked out in relation to that quarter and that MVP, modulated in accordance with section 56.
(a) modulated capped production credit; and
(c) modulated investment credit.
modulated investment credit
means:
(a) modulated MVP investment credit; and
(b) modulated ACP, AMTP or ASP investment credit.
modulated MVP investment credit
, in relation to a quarter and an MVP, means the unmodulated investment credit (if any) worked out in relation to that quarter and that MVP, modulated in accordance with section 57.
monitoring warrant
means a warrant issued under section 92.
motor vehicle
means any vehicle (other than a used vehicle):
(a) that has a gross vehicle weight of not more than 3.5 tonnes; and
(b) that, if imported, would be classified to:
(i) a subheading of heading 8702 or 8703 (other than 8703.10) of Schedule 3 to the Tariff; or
(ii) subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.
motor vehicle producer
means a person who undertakes the production of motor vehicles or engines.
MVP
means a person registered as a motor vehicle producer under section 26.
Note: Not all motor vehicle producers are eligible for registration as MVPs.
MVP production
, in relation to a quarter and to an MVP, means the completion in that quarter by the MVP of the production of:
(a) motor vehicles; or
(b) engines; or
(c) engine components.
(a) an automotive component for use in the production of a motor vehicle or an engine by a motor vehicle producer; or
(b) an automotive component designed to the specifications of a motor vehicle producer and purchased by that producer for post assembly fitment to a motor vehicle.
participant
, in relation to ACIS, means a person registered as an MVP, ACP, AMTP or ASP.
Note: Person includes a group (see subsection 6(3)).
passenger motor vehicle
means any motor vehicle that, if imported, would be classified to any of the following subheadings of Schedule 3 to the Tariff:
8703.21.19
8703.22.19
8703.23.19
8703.24.19
8703.31.19
8703.32.19
8703.33.19
8703.90.19
production
has the meaning given in section 7.
(a) in relation to MVP production achieved by a particular MVP - the value of that production; or
(b) in relation to an automotive component produced by a particular ACP - the value of that automotive component; or
(c) in relation to an automotive machine tool, or automotive tooling, produced by a particular AMTP - the value of that tool or tooling; or
(d) in relation to an automotive service provided by a particular ASP - the value of that service; worked out in accordance with regulations made for the purpose of this definition.
provided in Australia
has the meaning given in subsection 7(7).
quarter
means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October of a year.
R
&
D scheme
means the scheme the Minister formulates under subsection 60A(1).
registration quarter
, in relation to a person in respect of whom the Secretary has decided to grant an application for registration as a participant, means the quarter in which the registration took effect, or is taken to have effect, under section 28.
relevant quarter
, in relation to a participant who provides a return for a particular quarter as such a participant under section 35, means each of the quarters included within the period comprising:
(a) if that particular quarter is the registration quarter for that participant - the 8 quarters preceding that registration quarter; and
(b) if that particular quarter is the first quarter following the registration quarter for that participant - the 9 quarters preceding that particular quarter; and
(c) if that particular quarter is the second quarter following the registration quarter for that participant - the 10 quarters preceding that particular quarter; and
(d) if that particular quarter is any later quarter following the registration quarter for that participant - the 11 quarters preceding that particular quarter.
sale
has a meaning affected by subsection (2).
sales value
, in relation to goods sold and services provided by a participant, means the value of the goods sold or services provided less, in the case of goods, any sales tax payable on those goods.
scheme commencement date
means 1 January 2001 unless, before that date, an earlier date, which must be the first day of a calendar year, is proclaimed for the purposes of this definition.
Secretary
means the Secretary of the Department.
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services
includes the provision, grant or conferral of any rights (including rights in relation to, and interests in, real or personal property), benefits, privileges or facilities under a contract, for which remuneration is payable in the form of a royalty or similar exaction.
specified load-carrying vehicle
means a motor vehicle that, if imported, would be classified to subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.
Tariff
means the
Customs Tariff Act 1995
.
type A investment
, in relation to a quarter and an MVP, means investment undertaken by the MVP in that quarter (whether or not that quarter preceded, or in part preceded, the MVP
'
s registration) in that part of the MVP
'
s approved plant and equipment used to produce motor vehicles, engines or engine components.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an MVP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an MVP.
type B investment
, in relation to a quarter and an MVP, means investment undertaken by the MVP in that quarter (whether or not that quarter preceded, or in part preceded, the MVP
'
s registration) in that part of the MVP
'
s approved plant and equipment used:
(a) to produce automotive components (other than engines or engine components); or
(b) to produce automotive machine tools or automotive tooling; or
(c) to facilitate the provision of automotive services; other than for the MVP ' s own use.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an MVP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an MVP.
type C investment
, in relation to a quarter and an MVP, means investment undertaken by the MVP in that quarter (whether or not that quarter preceded, or in part preceded, the MVP
'
s registration) in that part of the MVP
'
s approved research and development that is directed:
(a) at the production of automotive components (other than engines or engine components); or
(b) at the production of automotive machine tools or automotive tooling; or
(c) at facilitating the provision of automotive services; other than for the MVP ' s own use.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an MVP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an MVP.
type D investment
, in relation to a quarter and an ACP, means investment undertaken by the ACP in that quarter (whether or not that quarter preceded, or in part preceded, the ACP
'
s registration) in that part of the ACP
'
s approved plant and equipment that:
(a) is used to produce automotive components, automotive machine tools or automotive tooling; or
(b) is used to facilitate the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an ACP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an ACP.
type E investment
, in relation to a quarter and to an ACP, means investment undertaken by the ACP in that quarter (whether or not that quarter preceded, or in part preceded, the ACP
'
s registration) in that part of the ACP
'
s approved research and development that is directed:
(a) at the production of the automotive components, automotive machine tools or automotive tooling; or
(b) at facilitating the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an ACP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an ACP.
type F investment
, in relation to a quarter and to an AMTP, means investment undertaken by the AMTP in that quarter (whether or not that quarter preceded, or in part preceded, the AMTP
'
s registration) in that part of the AMTP
'
s approved plant and equipment that:
(a) is used to produce automotive machine tools or automotive tooling; or
(b) is used to facilitate the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an AMTP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an AMTP.
type G investment
, in relation to a quarter and to an AMTP, means investment undertaken by the AMTP in that quarter (whether or not that quarter preceded, or in part preceded, the AMTP
'
s registration) in that part of the AMTP
'
s approved research and development that is directed:
(a) at the production of the automotive machine tools or automotive tooling; or
(b) at facilitating the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an AMTP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an AMTP.
type H investment
, in relation to a quarter and to an ASP, means investment undertaken by the ASP in that quarter (whether or not that quarter preceded, or in part preceded, the ASP
'
s registration) in that part of the ASP
'
s approved plant and equipment that is directed at facilitating the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an ASP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an ASP.
type I investment
, in relation to a quarter and to an ASP, means investment undertaken by the ASP in that quarter (whether or not that quarter preceded, or in part preceded, the ASP
'
s registration) in that part of the ASP
'
s approved research and development that is directed at facilitating the provision of automotive services.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an ASP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an ASP.
type J investment
, in relation to a quarter falling in ACIS Stage 2 and an MVP, means investment undertaken by the MVP:
(a) in that quarter; and
(b) in that part of the MVP ' s research and development that is allowed under the R & D scheme.
Note 1: See regulations made under subsection (5) for when particular investment undertaken by an MVP is treated as having occurred.
Note 2: See section 6C for when investment undertaken by a person can be treated as investment undertaken by another person who is an MVP.
unearned credit liability
means a liability imposed under the
ACIS (Unearned Credit Liability) Act 1999
.
unmodulated capped production credit
, in relation to a quarter and to an MVP, means the unmodulated capped production credit (if any) worked out in relation to that quarter and that MVP in accordance with subsection 42(2).
unmodulated investment credit
:
(a) in relation to a quarter and to an MVP - means the unmodulated investment credit worked out in relation to that quarter and that MVP in accordance with section 43, 44 or 45; or
(b) in relation to a quarter and an ACP - means the unmodulated investment credit worked out in relation to that quarter and that ACP in accordance with section 46 or 47; or
(c) in relation to a quarter and an AMTP - means the unmodulated investment credit worked out in relation to that quarter and that AMTP in accordance with section 48 or 49; or
(d) in relation to a quarter and an ASP - means the unmodulated investment credit worked out in relation to that quarter and that ASP in accordance with section 50 or 51.
unmodulated type J investment credit
, in relation to a quarter falling in ACIS Stage 2, means the credit worked out in relation to that quarter and an MVP under the R
&
D scheme.
unmodulated uncapped production credit
, in relation to a quarter and to an MVP, means the unmodulated uncapped production credit (if any) worked out in relation to that quarter and that MVP in accordance with subsection 42(1).
warrant premises
, in relation to a monitoring warrant, means the premises to which the warrant relates.
(2)
For the purposes of this Act, the regulations may specify:
(a) circumstances in which a sale of goods or services is taken to have occurred; and
(b) circumstances in which a sale of goods or services is taken not to have occurred.
(3)
For the purposes of this Act, a reference to a person registered as an MVP, ACP, AMTP or ASP includes a reference to a group that is so registered in accordance with Division 4 of Part 2.
Regulations may provide for the meaning of for the MVP ' s own use in the definitions of type B investment and type C investment
(4)
For the purposes of the definition of type B investment and the definition of type C investment , the regulations may state the circumstances in which:
(a) automotive components (other than engines or engine components), automotive machine tools or automotive tooling produced by an MVP are to be taken to be produced for the MVP ' s own use ; and
(b) automotive services provided by an MVP are to be taken to be provided for the MVP ' s own use .
Regulations may state when investment undertaken by a participant is taken to have occurred
(5)
The regulations may state:
(a) at what point in time, and in what circumstances, particular investment undertaken by a participant is taken to have occurred for the purposes of this Act; and
(b) at what point of time investment determined under section 6C to be investment undertaken by a participant is taken to have occurred.
Note: See the definitions of each type of eligible investment.
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