Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16H (Repealed by 101 of 2006)   Alternative basis for rebate for 1968-69 because of currency devaluation  

(1)    
This section applies in relation to the calculation of the increase in export sales of a person for the year ending on the thirtieth day of June, One thousand nine hundred and sixty-nine (in this section referred to as the year to which this section applies ).

(2)    
A person may, by application in writing to the Secretary, request the Secretary to certify that he is satisfied that the value of export sales of the person for the year to which this section applies is substantially less than it would have been if the currency of a country or countries outside Australia specified in the application had not been devalued during the next preceding financial year.

(3)    
The application shall be made after the end of the year to which this section applies and at or before the time of lodging a claim in respect of that year.

(4)    
The Secretary shall notify the Commissioner of receipt of an application under this section, and the Commissioner shall not determine a claim by the applicant in respect of the year to which this section applies unless and until:

(a) the Secretary has notified the applicant that the application has been rejected; or

(b) the Secretary has delivered to the applicant a certificate in accordance with subsection (6) of this section and:

(i) the applicant has not, within forty-two days from the date of receipt of the certificate, made an election under subsection (7) of this section; or

(ii) the applicant has duly made an election under subsection (7) of this section.

(5)    
The Secretary is not required to determine the application unless the applicant has furnished such information, verified by such declarations, as the Secretary requires for the purposes of this section.

(6)    
Subject to the last preceding subsection, the Secretary shall consider the application and, if he decides to grant the application, shall:

(a) in respect of each of the two financial years next preceding the year to which this section applies, determine whether, in his opinion, the value of export sales of the applicant for that financial year was, by reason of abnormal trading conditions or other extraordinary circumstances in that financial year, in excess of the amount that would otherwise have been that value and, if so, the amount of the excess; and

(b) sign a certificate certifying as requested in the application and certifying also, in respect of each of the two financial years next preceding the year to which this section applies, the opinion formed by him, and the amount, if any, of the excess determined by him, in accordance with the last preceding paragraph; and

(c) deliver the certificate by post to the applicant and furnish a copy of the certificate to the Commissioner.

(7)    
Where the Secretary has delivered to a person a certificate in accordance with the last preceding subsection, the person may, by notice in writing signed by him or on his behalf and delivered to the Commissioner within forty-two days from the date of receipt of the certificate, elect that his increase in export sales for the year to which this section applies shall be ascertained by reference to the value of export sales of the person for whichever of the two years next preceding the year to which this section applies is specified in the election.

(8)    
Where a person makes an election under the last preceding subsection, his increase in export sales for the year to which this section applies shall be deemed to be an amount ascertained in accordance with the formula:

(See Act No. 2, 1941, S. 16H for formula)

where:

a is the value of export sales of the person for whichever of the two years next preceding the year to which this section applies is specified in the election, less any excess in respect of that year determined by the Secretary in accordance with paragraph (a) of subsection (6) of this section; and

b is the value of export sales of the person for the period of two years that began on the first day of July, One thousand nine hundred and fifty-eight.

(9)    
A person who is dissatisfied with a determination of the Secretary under subsection (6) of this section of an excess amount in respect of the value of export sales for a financial year may apply in writing to the Commissioner for a review by the Tribunal of the Secretary's determination.

(10)    
An application under the last preceding subsection shall be made within the time allowed under subsection (7) of this section for making an election under that subsection and, if the applicant makes such an election, not later than the date on which he makes that election, but the application shall not be considered before the date of service on the applicant of notice of a determination by the Commissioner of a claim by the applicant in respect of the year to which this section applies.

(11)    
The Commissioner shall refer an application duly made in accordance with the last two preceding subsections to the Tribunal, which shall determine, in respect of the financial year, or each of the two financial years, to which the application relates, whether, in its opinion, the value of export sales of the applicant for that financial year was, by reason of abnormal trading conditions or other extraordinary circumstances in that financial year, in excess of the amount that would otherwise have been that value and, if so, the amount of the excess.

(12)    
Where a determination has been made by the Tribunal in accordance with the last preceding subsection, the person concerned may, by notice in writing signed by him or on his behalf and delivered to the Commissioner within forty-two days from the date of the determination:

(a) elect that his increase in export sales for the year to which this section applies shall be ascertained by reference to the value of export sales of that person for whichever of the two financial years next preceding that year is specified in the election; or

(b) elect that his increase in export sales for the year to which the section applies shall be ascertained as if this section did not apply.

(13)    
Where a person makes an election in accordance with paragraph (a) of the last preceding subsection, the increase in export sales of the person for the year to which this section applies shall be deemed to be an amount ascertained in accordance with the formula:

(See Act No. 2, 1941, S. 16H for formula)

where:

a is the value of export sales of the person for the year specified in the election, less any excess in respect of that year determined by the Board of Review in accordance with subsection (11) of this section; and

b is the value of export sales of the person for the period of two years that began on the first day of July, One thousand nine hundred and fifty-eight.

(14)    
For the purposes of subsections (8) and (13) of this section, where the value of export sales for the period of two years that began on the first day of July, One thousand nine hundred and fifty-eight, has been determined by the Commissioner for the purposes of the Division for which this Division was substituted, the amount last so determined to be that value (whether upon an amendment of a determination of the Commissioner as a result of a determination of the Tribunal, or otherwise) shall be deemed to be the value of export sales for that period.

(15)    
A power or duty of the Secretary under this section may be exercised or performed on his behalf by a person authorized by him to act on his behalf under this section.