Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16R (Repealed by 101 of 2006)   Review of amounts added to value of export sales for base period under section 16D  

(1)    
Where a person has acquired a business or any industrial property rights and, under section sixteen D of this Act, an amount is to be deemed to be added to the value of export sales of that person for the base period in relation to a rebate year, being the whole or a part of the value of export sales of a previous owner of the business or of the industrial property rights for a year (in this section referred to as the vendor's base year ), that first-mentioned person may, in relation to that rebate year, apply in writing to the Commissioner for a reduction, for the purpose of calculating the amount to be so added, of the amount that represents so much of the value of export sales of the previous owner (apart from section sixteen D of this Act) for the vendor's base year as is attributable to that business or those industrial property rights, on the ground that, by reason of abnormal trading conditions or other extraordinary circumstances during the vendor's base year, the amount to which the application relates is greater than it would otherwise have been and the applicant 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 the value of export sales of more than one previous owner.

(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 amount 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 made.

(6)    
Where, upon an application under this section, the Tribunal has determined that the amount to which the application relates should be reduced, that amount shall be deemed to be reduced, to the extent determined by the Tribunal, for the purposes of the application of section sixteen D of this Act in relation to the applicant in respect of the rebate year to which the application related or in respect of any later rebate year in relation to which that amount is relevant, and no further application under this section shall be made in respect of that amount in respect of any later rebate year.