Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16Q (Repealed by 101 of 2006)   Review of base period export sales  

(1)    
A person may, in relation to a rebate year, apply in writing to the Commissioner for a reduction in the amount that would, apart from this section and section sixteen D of this Act, be the value of export sales of that person for a financial year (in this section referred to as the base year ) that is included in the base period in relation to the rebate year on the ground that, by reason of abnormal trading conditions or other extraordinary circumstances during the base year, that amount is greater than it would otherwise have been and he is, by reason of that fact, unfairly disadvantaged for the purposes of this Division.

(2)    
Applications under this section in relation to the one rebate year may be made in respect of more than one base year.

(3)    
An application under this section shall be made at the time of the making by the applicant of a claim in respect of the rebate year in relation to which the application is made or at any time after the making of such a claim and before the expiration of forty-two days from the date of service on the applicant of notice of a determination of that claim by the Commissioner, but such an application shall not be considered before such a notice has been served.

(4)    
The Commissioner shall refer every application duly made under this section to the Tribunal.

(5)    
The Tribunal shall determine:

(a) whether the amount to which the application relates is, for the reasons referred to in subsection (1) of this section, greater than it would otherwise have been and, if so, the amount of the excess; and

(b) if there is such an excess, whether any reduction should be made in the value of export sales for the base year on the ground that the applicant is unfairly disadvantaged for the purposes of this Division by reason of the excess, and the extent of the reduction that should be so made.

(6)    
In making a determination under paragraph (b) of the last preceding subsection, the Tribunal shall take into account:

(a) the amount, if any, of rebate of tax in respect of the base year allowed to the person under the Pay-Roll Tax Assessment Act 1941-1961 , or under that Act as amended at any time, that was attributable to the amount of the excess; and

(b) where there was such an amount of rebate, the amount of rebate that will, or is likely to be, attributable to the effect of the determination on the rebate entitlement of the person for each of the rebate years in relation to which the base year is or will be included in the base period.

(7)    
Where, upon an application under this section, the Tribunal has determined that the value of export sales of a person for the base year should be reduced by a specified amount, the value of export sales as reduced by that amount shall, for the purposes of this Division but subject to the application of section sixteen D of this Act and the next succeeding section, be deemed to be the value of export sales of that person for that year for the purpose of ascertaining the increase in export sales of that person for the rebate year and for any subsequent rebate year in relation to which the base year is included in the base period, and the Commissioner shall give effect to the determination accordingly.

(8)    
A person is not entitled to make more than one application under this section in relation to the one base year.