DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 (REPEALED)

CHAPTER 3 - INFRASTRUCTURE BORROWINGS

PART 2 - INTERPRETATION: INFRASTRUCTURE BORROWINGS ETC.

SECTION 93L INFRASTRUCTURE FACILITIES

93L(1) 7 kinds of facility.

There are 7 kinds of infrastructure facility.

93L(2) Land transport facility.

One kind of infrastructure facility is a land transport facility, that is to say, a road, tunnel, bridge, or railway line, or a combination of these, in Australia that is to be used for the transport of the public or their goods at a charge to them (whether the transport is by the member of the public concerned or by another person).

93L(3) Air transport facility.

Another kind of infrastructure facility is an air transport facility, that is to say, a runway, and any associated taxiway and runway apron, in Australia that is to be used by aircraft transporting the public or their cargo at a charge to them.

93L(4) Seaport facility.

Another kind of infrastructure facility is a seaport facility, that is to say, a wharf, or dock, in Australia for the public to embark or disembark, or for loading or unloading their cargo, onto or from seagoing vessels, where there is a charge to the public for the transport of the public or their cargo on the vessels.

93L(5) Electricity generation, transmission or distribution facility.

Another kind of infrastructure facility is an electricity generation, transmission or distribution facility, that is to say, any one, or combination of 2 or more, of the following facilities:

(a) an electricity generation facility on land in Australia;

(b) an electricity transmission facility, where the electricity generation facility concerned is on land in Australia;

(c) an electricity distribution facility on land in Australia;

where the electricity generated, transmitted or distributed is to be principally for sale to the public either directly by the operator of the facility or indirectly through other persons.

93L(6) Gas pipeline facility.

Another kind of infrastructure facility is a gas pipeline facility, that is to say, the whole or part of a pipeline that is to be used for transporting gas from a processing plant on land in Australia principally for sale to the public either directly by the operator of the facility or indirectly through other persons.

93L(7) Water supply facility.

Another kind of infrastructure facility is a water supply facility, that is to say, any one, or combination of 2 or more, of the following:

(a) dams, weirs, reservoirs or tanks that are to be used for storing, and regulating the flow of, water for public consumption, or other use by the public, at a charge to them;

(b) bores that are to be used for extracting water for public consumption, or other use by the public, at a charge to them;

(c) channels or pipelines that are to be used:

(i) for supplying water for public consumption, or other use by the public, at a charge to them; or

(ii) for carrying water between dams or other storage places from which it is to be supplied through channels or pipelines for public consumption, or other use by the public, at a charge to them;

(d) pumps and associated structures that are to be used:

(i) in extracting water from bores covered by paragraph (b); or

(ii) for pumping water along channels or pipelines covered by paragraph (c);

(e) equipment and structures that are to be used for treating water that is to be supplied to the public through pipelines at a charge to them, to make it fit for the public to drink.

93L(8) Sewage or wastewater facility.

Another kind of infrastructure facility is a sewage or wastewater facility, that is to say:

(a) equipment, excavations and structures that are to be used for treating, at a charge to the public, sewage, or other wastes in water, produced by the public:

(i) to reduce the damage caused by its disposal in the natural environment; or

(ii) to make any component of the things treated suitable for re-use; or

(b) channels, drains or pipelines for carrying sewage, or other wastes in water, produced by the public to or from the equipment and structures covered by paragraph (a); or

(c) both of these.

View history note

History

Transitional and application provisions

Act No 16 of 1998, effective 16 April 1998, contained the following provisions:

Division 396 also applies to certain other infrastructure borrowings
20(1)
Division 396 of the Income Tax Assessment Act 1997 applies to the following as if they were land transport facilities:

(a) an infrastructure facility (within the meaning of section 93L of the Development Allowance Authority Act 1992 ) where an application had been made for a certificate under Part 3 of Chapter 3 of that Act on or before 14 February 1997 in respect of borrowings in connection with the facility;

(b) an infrastructure facility (within the meaning of section 93L of the Development Allowance Authority Act 1992 ) that is an extension of a an infrastructure facility in respect of which a certificate under Part 3 of Chapter 3 of that Act is in force.

20(2)
That Division also applies to facilities that are related facilities (within the meaning of section 93M of the Development Allowance Authority Act 1992 ) in relation to facilities covered by subsection (1) as if they were related facilities to land transport facilities.
Certain projects taken to be approved
21(1)
This item applies to an infrastructure facility or a related facility (within the meaning of section 93L or 93M of the Development Allowance Authority Act 1992 ) if:

(a) an application had been made for a certificate under Part 3 of Chapter 3 of that Act on or before 14 February 1997 in respect of borrowings in connection with the facility; and

(b) a certificate had been issued under that Act in respect of those borrowings but the certificate is not effective because of the operation of the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997 ; and

(c) the Minister for Transport and Regional Development determines, by written notice, that this item applies to the facility.

21(2)
A determination is to include all of the matters that would be set out if the determination were a decision to approve a borrower and a project under section 396-70 of the Income Tax Assessment Act 1997.

21(3)
The income years specified in the determination must not include an income year that starts more than 5 years after the first borrowing is made in respect of the project.

21(4)
The Minister for Transport and Regional Development must not specify in the determination a maximum amount of tax offsets for the project for an income year that would cause the maximum amount referred to in section 396-20 of the Income Tax Assessment Act 1997 for that income year to be exceeded.

21(5)
If this item applies to an infrastructure facility:

(a) Division 396 of the Income Tax Assessment Act 1997 applies to the facility as if it were a land transport facility; and

(b) the Minister for Transport and Regional Development is taken to have made a decision under section 396-70 of the Income Tax Assessment Act 1997 to approve the borrower and the project specified in the determination.
Provision of information by Development Allowance Authority
22
Section 93ZF of the Development Allowance Authority Act 1992 applies as if paragraph (d) of that section included a reference to this Part of this Schedule and to Division 396 of the Income Tax Assessment Act 1997 .

S 93L inserted by No 163 of 1994.

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