Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16A (Repealed by 101 of 2006)   Interpretation  

(1)    
In this Division, unless the contrary intention appears:

claim
means a claim under section sixteen J of this Act.

commercial container
means a container other than:

(a) a tank or other compartment that forms part of a ship or aircraft; or

(b) a container system unit or other container in which goods have been placed primarily and principally for the purpose of their carriage in a ship or aircraft.

complete motor vehicle
includes a motor vehicle of a kind ordinarily used on roads for the transport of goods that has been assembled to a stage at which it is capable of being driven under its own power.

complete unit
, in relation to prescribed goods of a particular kind, means a unit of prescribed goods of that kind that has been manufactured or assembled to a stage where it is capable of being used for the purpose for which prescribed goods of that kind are manufactured or produced.

components for prescribed goods
, in relation to prescribed goods of a particular kind, means goods that:

(a) are components (including accessories and handbooks) for prescribed goods of that particular kind; and

(b) are exported from Australia for use, without the substantial addition of other goods, in the original manufacture or assembly, in the country to which the goods are exported, of complete units of prescribed goods of the particular kind or for sale or disposal with such units;

and includes the containers (not being container system units) in which such components are so exported.

consideration receivable
means:

(a) in relation to a disposal of prescribed goods, industrial property rights or know-how:

(i) in the case of a disposal other than one to which the next succeeding paragraph applies - the amount or value of the consideration received or receivable for the disposal; or

(ii) where the disposal is part of, or is connected with, a transaction in which any other assets, or any services, are disposed of or supplied - such part of the amount or value of the consideration or considerations received or receivable in respect of the transaction as is reasonably attributable to the disposal of the prescribed goods, industrial property rights or know-how;

less, in the case of a disposal of prescribed goods, any amounts paid or payable (otherwise than as agent) by the person disposing of the prescribed goods by way of freight for carriage of the prescribed goods outside Australia or by way of insurance (other than export payments insurance) or other outgoings, in relation to the prescribed goods, attributable to events or contingencies occurring or arising, or services performed, after the placing of the prescribed goods on a ship or aircraft for export from Australia; and

(b) in relation to the supply of prescribed professional services - the amount or value of the consideration received or receivable for the supply of the services.

container
includes any inner or outer covering in which goods are packed, secured or otherwise placed, but does not include a container, other than a container system unit, that is exported while not containing goods.

container system unit
means a container (including a lift-van or a tank, but not including a vehicle):

(a) designed for repeated use a unit of cargo-handling equipment in the transport of goods by ships or aircraft specially constructed, adapted or equipped for the handling and carrying of containers of the kind to which the container belongs in the course of a transportation system in which goods are transported to, in and from the ship or aircraft in containers of that kind; and

(b) fitted with devices to permit its ready handling in the course of that system;

and includes normal accessories and equipment of such a container when exported from Australia with the container.

disposal
includes sale, grant, assignment or supply, and disposed of has a corresponding meaning.

export certificate
means an export certificate duly issued under section sixteen S of this Act.

exported
does not include exported by way of gift.

export merchant
means a person who, in the course of carrying on business in Australia:

(a) exports from Australia prescribed goods in relation to which a previous owner is the producer for export; or

(b) sells to another person prescribed goods that are later exported from Australia and of which a previous owner is the producer for export.

industrial property rights
means rights in relation to inventions or trade marks, or copyright in relation to works, designs and other things, being:

(a) inventions, works, designs or things that have, to a substantial extent, resulted from research or work performed in Australia; or

(b) trade marks that have been used commercially in Australia and were not, before that use, used commercially in any other country.

know-how
means scientific or technological knowledge or information in relation to industrial operations, being knowledge or information that has, to a substantial extent, resulted from research or other work performed in Australia, and includes drawings, models or other material things, or services, supplied for the purpose of enabling or facilitating the use or enjoyment of such knowledge or information or of industrial property rights.

marketing authority
means an authority constituted under a law of the Commonwealth, of a State or of a Territory of the Commonwealth, or under two or more such laws, and having the function of marketing goods produced in Australia.

minerals
means:

(a) minerals, other than petroleum, of a kind obtainable by mining operations, and products of such minerals obtained by:

(i) concentration;

(ii) any other treatment applied to the minerals before concentration or, in the case of minerals not requiring concentration, that would, if the minerals had required concentration, have been applied before the concentration; or

(iii) sintering or calcining;

(b) the following products, namely:

(i) alumina;

(ii) pellets and other agglomerated forms of iron;

(iii) coke; and

(iv) briquettes of coal or of coke;

and other products obtained by the processes by which those products are produced, or processes carried on in connexion with those processes;

(c) petroleum, including petroleum gas and shale oil, and products of petroleum obtained by refining, treating or blending processes;

(d) materials of a kind obtainable by quarrying operations, and products of such materials obtained by splitting or roughly squaring; or

(e) precious and semi-precious stones and natural or cultured pearls, including stones and pearls that have been polished, cut or otherwise treated but not including stones or pearls that are mounted, set or permanently strung;

but does not include:

(f) gold;

(g) goods of a kind used as fertilisers; or

(h) salt, or products obtained by the treatment of salt.

motor vehicle
means a motor vehicle of a kind ordinarily used on roads for the transport of persons or of goods.

motor vehicle components
means goods that:

(a) are components (including accessories and handbooks) for a motor vehicle; and

(b) are exported from Australia for use in the original manufacture or assembly, in the country to which the goods are exported, of a complete motor vehicle or for sale or disposal with such a vehicle;

and includes the containers (not being container system units) in which such components are exported.

original commercial container
means a commercial container in which no other container is contained.

prescribed goods
means goods other than minerals.

prescribed professional services
means services supplied by a person for the purposes of the construction of a building or other work outside Australia, being services of one or more of the following kinds, namely, architectural, design, engineering or surveying services, where:

(a) the work involved in the supply of the services is performed by the person supplying the services or his employees; and

(b) a predominant part of the cost of supplying the whole of the services is attributable to work performed in Australia;

but does not include services supplied:

(c) under a contract for the construction of a building or other work by the person supplying the services unless the contract specifies an amount of consideration as being attributable to the services; or

(d) to a person for the purposes of the construction of a building or other work by that person in the course of a business carried on by him in Australia.

producer for export
means a person of one of the following descriptions:

(a) in relation to prescribed goods that have been exported from Australia in an original commercial container in which they were placed in Australia (whether or not that original commercial container was, before the export, placed in another container) - the person who was the owner of the prescribed goods at the time when they were placed, or were last placed, in that original commercial container;

(b) in relation to other prescribed goods, being prescribed goods (other than containers) that have been exported from Australia after having been, by manufacture, production, assembling or processing, or by grading and sorting, carried out in Australia, brought into the form or condition in which they were so exported - the person who was the owner of those prescribed goods when they were brought into that form or condition;

(c) in relation to containers (other than container system units) in which prescribed goods have been exported from Australia and in which those prescribed goods were placed by the person who is the producer for export of those prescribed goods - that person; and

(d) in relation to a container system unit that has been exported from Australia after having been, by manufacture or assembling carried out in Australia, brought into the condition in which it was ready for use as a container system unit - the person who was the owner of the container system unit at the time when it was brought into that condition.

rebate
means a rebate under this Division.

rebate year
means the financial year beginning on the first day of July, One thousand nine hundred and sixty-eight, or one of the four next succeeding financial years.

rebate value
means:

(a) in relation to an increase in export sales of a person for a rebate year - an amount ascertained in accordance with the formula:

21 a \tag:F2 200

where a is the increase in export sales of that person for that rebate year; and

(b) in relation to an export certificate - the amount specified in the certificate as the rebate value of the certificate.

supplier of components
means a person who supplies goods in relation to which the expression is used to another person and is not a producer for export in relation to those goods.

tax
, in respect of a financial year, means tax (not including additional tax) imposed on wages paid or payable by the employer concerned in respect of that financial year.

the base period
, in relation to a person means, in relation to a rebate year:

(a) except where that person is a new exporter and the rebate year is one of the first eight export years - the period comprising the first three of the eight financial years immediately preceding that rebate year; or

(b) where that person is a new exporter and the rebate year is one of the first eight export years other than the first export year - the period comprising the years the values of export sales for which are referred to in the formula applicable in relation to that rebate year under subsection (4) of section sixteen C of this Act.

the Secretary
means the Secretary to the Department of Trade and Resources.

value of export sales
, in respect of a year or other period, means, in relation to a person, the sum of:

(a) the amounts of consideration receivable by that person in respect of the disposal of prescribed goods that have been exported from Australia during that period, being prescribed goods that were disposed of by him before or at the time at which they were exported and in relation to which he was a producer for export;

(b) the amounts of consideration receivable by that person in respect of the disposal of prescribed goods that have been exported from Australia, being goods that were, after they were exported, disposed of by him during that period and in relation to which he was a producer for export;

(c) the amounts of consideration receivable by that person, otherwise than as royalties or payments in the nature of royalties, in respect of the disposal by him in that period, in the course of carrying on a business in Australia, to a person resident outside Australia of industrial property rights or know-how to be used or enjoyed outside Australia;

(d) the amounts of consideration receivable by that person as royalties, or payments in the nature of royalties, in respect of the use or enjoyment outside Australia in that period of industrial property rights or know-how disposed of by him, in the course of carrying on a business in Australia, to a person resident outside Australia; and

(e) the amounts of consideration receivable by that person in that period in respect of the supply by him of prescribed professional services.

(2)    
For the purposes of this Division:

(a) a person is a new exporter if the first year after the year that ended on the thirtieth day of June, One thousand nine hundred and fifty-eight, in respect of which there was or is, in relation to that person, a value of export sales was or is the year that ended on the thirtieth day of June, One thousand nine hundred and sixty-two, or a later year;

(b) the first export year of a new exporter is the first year after the year that ended on the thirtieth day of June, One thousand nine hundred and sixty-one, in respect of which there was or is, in relation to him, a value of export sales; and

(c) the second, third, fourth, fifth, sixth, seventh and eighth export years of a new exporter are the first, second, third, fourth, fifth, sixth and seventh years, respectively, after his first export year.

(3)    
For the purposes of this Division, where a person has received or is entitled to receive an amount under a policy of insurance or otherwise in respect of loss, destruction or damage that has occurred in respect of goods owned by him after their export from Australia:

(a) in the case of loss or destruction - that person shall be deemed to have sold those goods, at the time of the loss or destruction, for a consideration equal to that amount; and

(b) in the case of damage:

(i) if that person has sold the goods for a consideration - the consideration shall be deemed to be increased by that amount; and

(ii) if that person ceased to be the owner of the goods in any other manner - he shall be deemed to have sold the goods, at the time when he so ceased, for a consideration equal to that amount.

(4)    
For the purposes of this Division, goods shall be taken to have been physically included in goods exported from Australia if they have been used, directly or indirectly, in the manufacture, production, assembling or processing of the goods that have been exported so that the whole or a substantial part of the goods so used has been incorporated in the goods exported, or so that the goods exported have been derived solely from the goods so used (whether or not the goods so used have retained their identity or physical or chemical form or condition).

(5)    
For the purposes of this Division, goods, other than container system units, shall not be taken to be exported from Australia where they are taken or sent out of Australia with the intention that they will, at a later time, be brought or sent back to Australia.

(6)    
For the purposes of this Division, where a person who carried on the production of motor vehicles in Australia during the whole or any part of the base period has, during the base period, exported from Australia motor vehicle components in relation to which he would not, but for this subsection, have been a producer for export:

(a) that person shall be deemed to have been a producer for export in relation to those components; and

(b) any other person who would, but for this subsection, have been a producer for export in relation to those components, shall be deemed not to have been a producer for export in relation to those components.

(7)    
For the purposes of this Division, where, in relation to a rebate year, a person is deemed, by virtue of subsection (2) of section sixteen B of this Act, to be a producer for export of components for prescribed goods, being prescribed goods of a particular kind, and, in any year (in this subsection referred to as the base year ) that is included in the base period in relation to that rebate year, that person carried on in Australia the production of prescribed goods of that particular kind and exported from Australia components for prescribed goods, being prescribed goods of that kind, in relation to which he would not, but for this subsection, have been a producer for export:

(a) that person shall, for the purposes of his increase in export sales in respect of that rebate year or of any later rebate year in respect of which the base year is included in the base period, be deemed to have been a producer for export in relation to those components so exported in the base year; and

(b) any other person who would, but for this subsection, have been a producer for export in relation to those components shall be deemed not to have been a producer for export in relation to those components so exported in the base year.

(8)    
For the purposes of this Division:

(a) the performance by a person, or by employees of a person, of work of a particular kind for the purposes of the carrying out by that person of a contract for the construction by that person of a building or other work shall be deemed to be the supply by that person of services of a corresponding kind; and

(b) except as otherwise expressly provided in the contract, moneys payable at any time under such a contract to the person supplying the services, to the extent to which those moneys do not exceed the amount of consideration specified in the contract as being attributable to the supply of those services, less any amount payable at any earlier time that is, or under this subsection is to be deemed to be, payable for the supply of those services, shall be deemed to be payable for the supply of those services.