INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
[ CCH Note: The Heritage conservation rebate will be converted into a grants program from 1 July 1999 - see Div 30 of ITAA '97. The new program, announced in the 1999/2000 Federal Budget and named the Cultural Heritage Projects Program, will have a total funding cap of $3.6m for 1999/2000.
The Cultural Heritage Projects Program is a program funded for six years from 1 July 1999. The program is administered by Environment Australia and is open to private owners, legally incorporated not-for-profit organisations and local government authorities.
The program supports the conservation of places of cultural significance - historic and Indigenous heritage. Only historic or Indigenous places on the Register of the National Estate, its Interim list or State heritage registers are eligible for funding. Projects that aim to identify Indigenous Heritage places for appropriate listing or conservation planning may also be supported.]
View history note
Hide history noteIn this Subdivision:
"Crown lease"
means a lease granted by the Crown under a statutory law of the Commonwealth, a State or a Territory;
"eligible heritage conservation works expenditure"
has the meaning given by paragraph
159UO(1)(b)
;
"final certificate"
means a certificate issued under section
159UO
;
"heritage conservation works"
means works for the purpose of the conservation, maintenance, preservation, restoration, reconstruction, or adaptation, of a building, or other structure, where the building or structure:
(a) is of cultural significance; and
(b) is listed in a heritage register declared, by legislative instrument, by the Minister to be a recognised heritage register;
"maximum approval limit"
has the meaning given by section
159UD
;
"Minister"
means the Minister for Communications and the Arts;
"provisional certificate"
means a certificate issued under section
159UJ
;
"provisional certificate criteria"
means criteria determined under section
159UF
;
"provisional certificate procedures"
means procedures determined under section
159UF
;
"qualifying expenditure limit"
means an amount specified under paragraph 159UK(d);
"recognised heritage body"
means a body declared, by legislative instrument, by the Minister to be a recognised heritage body;
"Secretary"
means the Secretary to the Department of Communications and the Arts.
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