Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16S (Repealed by 101 of 2006)   Export certificates  

(1)    
Export certificates may be issued in accordance with this section, and every export certificate:

(a) shall be in a form determined by the Commissioner; and

(b) shall specify a rebate value within the limits provided by this section and such other matters as are indicated on the form.

(2)    
Subject to and in accordance with this section a person being:

(a) a person who has, in a rebate year, acquired from a supplier of components goods of the same kind as:

(i) prescribed goods that have, in that rebate year, been exported from Australia and in relation to which that person was the producer for export; or

(ii) goods that have been physically included in goods referred to in the last preceding subparagraph; or

(b) a supplier of components who has received an export certificate in relation to a rebate year in respect of goods and has, in that rebate year, acquired from another supplier of components goods of the same kind as the goods to which the certificate relates or goods of the same kind as goods that have been physically included in the goods to which the certificate relates;

may, during or after the end of the rebate year in which he so acquired those goods from the supplier of components, issue to the supplier of components an export certificate in relation to that rebate year.

(3)    
Where a person issues an export certificate in relation to a rebate year to a supplier of components in respect of goods of any kind:

(a) he shall not specify in the certificate a rebate value that, when added to the rebate values specified in respect of goods of that kind in any other export certificate issued by him to suppliers of components (including that supplier) in relation to that rebate year, exceeds the amount ascertained in accordance with the formula:

21 a \tag:F2 200

where a is the total of the considerations for which the person issuing the certificates has, during that rebate year and on or before the date of issue of the certificate, acquired from suppliers of components goods of that kind; and

(b) where the total of the considerations for which he has, during that rebate year and on or before the date of issue of the certificate, acquired from that supplier of components goods of that kind is less than one-tenth of the total of the considerations for which he has, during that rebate year and on or before that date, acquired from suppliers of components (including that supplier) goods of that kind - he shall not specify in the certificate a rebate value that, when added to the rebate values specified in respect of goods of that kind in any other export certificates issued by him in relation to that rebate year in respect of goods of that kind to that supplier of components, exceeds the amount ascertained in accordance with the formula:

21 a \tag:F2 200

where a is the total of the considerations for which he has, during that rebate year and on or before the date of issue of the certificate, acquired from that supplier of components goods of that kind.

Penalty: The greater of:

(a) One thousand dollars; or

(b) the amount ascertained in accordance with the formula:

Table

Table

21 a \tag:F2 21

 

where a is the amount of the excess.

(4)    
Where:

(a) a person has, during a rebate year, sold prescribed goods of any kind to an export merchant;

(b) any of those goods have, whether during that rebate year or later, been exported from Australia and the first-mentioned person is the producer for export of the goods so exported; and

(c) goods of that kind have been exported from Australia during that rebate year by that export merchant;

that first-mentioned person may, subject to and in accordance with this section, issue to that export merchant an export certificate in relation to that rebate year.

(5)    
A person shall not, in an export certificate issued under the last preceding subsection in relation to a rebate year by reference to the sale to an export merchant of goods of any kind, specify a rebate value that, when added to the rebate values specified in other export certificates issued by him under that subsection in relation to that rebate year to export merchants (including that export merchant) by reference to sales of goods of that kind, gives a total exceeding the amount ascertained in accordance with the formula:

21 a \tag:F2 200

where a is the total of the considerations for which the person issuing the certificate has, during that rebate year and on or before the date of issue of the certificate, sold goods of that kind, to export merchants who have, during that rebate year, exported goods of that kind.

Penalty: The greater of:

(a) One thousand dollars; or

(b) the amount ascertained in accordance with the formula:

Table

Table

200 a \tag:F2 21

 

where a is the amount of the excess.

(6)    
A person shall not specify in an export certificate issued by him in relation to a rebate year a rebate value that, when added to the rebate values specified in any other export certificates issued by him in relation to that rebate year, gives a total exceeding:

(a) if the certificate is issued after the rebate year - the total of the rebate values of the increase in export sales of the person for the rebate year and of any export certificates issued to him in respect of that rebate year; or

(b) if the certificate is issued during the rebate year - the total of the rebate values of the amount that would be the increase in export sales of the person for the rebate year if the rebate year ended on the day on which the certificate is issued and of any export certificates issued to him on or before that day in respect of that rebate year.

Penalty: The greater of:

(a) One thousand dollars; or

(b) an amount ascertained in accordance with the formula:

200 a \tag:F2 21

 

where a is the amount of the excess.

(7)    
A person shall not, except with the approval in writing of the Commissioner, issue an export certificate in relation to a rebate year:

(a) after the making of a claim by that person in respect of the rebate year; or

(b) after the expiration of one year from the end of the rebate year and of the further time, if any, allowed by the Commissioner for the making of a claim by that person in respect of that rebate year.

Penalty: The greater of:

(a) One thousand dollars; or

(b) an amount ascertained in accordance with the formula:

200 a \tag:F2 21

 

where a is the rebate value specified in the export certificate.

(8)    
In this section:

(a) a reference to prescribed goods shall be read as not including:

(i) a reference to motor vehicle components that have, in a rebate year, been exported from Australia by a person who carried on the production of motor vehicles in Australia and in relation to which the exporter is not the producer for export; or

(ii) a reference to components for prescribed goods of a kind in relation to which subsection (2) of section sixteen B of this Act applies, being components that have, in a rebate year, been exported from Australia by a person who carried on the production of prescribed goods of that kind in Australia and in relation to which the exporter is not the producer for export;

not being components in respect of which a person is, by virtue of section sixteen B of this Act, deemed to be a producer for export or in respect of which a notification under subsection (3) of section sixteen B of this Act has been given; and

(b) a reference to the increase in export sales of a person for a rebate year shall be read as not including a reference to such part (if any) of that increase as is attributable to components in relation to which the last preceding paragraph applies.