[ 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.]

[ CCH Note: The following determination was published in Commonwealth Gazette No S 195, 2 June 1994 and amended in Commonwealth Gazette No GN 28, 16 July 1997:

HERITAGE CONSERVATION REBATE (PROVISIONAL CERTIFICATE CRITERIA AND PROCEDURES) DETERMINATION

I, MICHAEL JOHN LEE, Minister for Communications and the Arts, make the following Determination under subsection 159UF (1) of the Income Tax Assessment Act 1936 .

Dated 19th May 1994.

Michael John Lee,

Minister for Communications and the Arts

''Citation  
1.
This Determination may be cited as the Heritage Conservation Rebate (Provisional Certificate Criteria and Procedures) Determination.

[ Note:

This Determination commences on gazettal: see Acts Interpretation Act 1901 , ss. 46A and 48.]

Interpretation  
2.
In this Determination:

'provisional certificate'
has the same meaning as in Subdivision AAC of Division 17 of the Act;

[ Note:

See section 159UB of the Act.]

'the Act'
means the Income Tax Assessment Act 1936 .

Criteria  

3(1)
Subject to subclauses (2) and (3), the provisional certificate criteria to be applied by the Minister in deciding the matters stated in subsection 159UF (1) of the Act are the criteria stated in Part 1 of Schedule 1.

3(2)
In deciding whether to issue a provisional certificate, the Minister must have regard to the extent (if at all) that the relevant application meets the criteria stated in Part 2 (high-priority criteria) and Part 3 (low-priority criteria) of Schedule 1.

3(3)
The application is to receive more favourable consideration to the extent that it meets the high-priority criteria and less favourable consideration to the extent it meets the low-priority criteria.

Procedures  
4.
The provisional certificate procedures to be complied with by the Minister in deciding the matters stated in subsection 159UF (1) of the Act are the procedures stated in Schedule 2.

SCHEDULE 1

PROVISIONAL CERTIFICATE CRITERIA

PART 1 - ELIGIBILITY CRITERIA

1.
The proposed heritage conservation work is work that accords with current standards of conservation practice.

2.
The proposed expenditure in carrying out the proposed heritage conservation work is at least $5,000.

3.
No part of the proposed heritage conservation work is financed:

(a) by a grant, or a loan at an interest rate that is below the commercial interest rate for a comparable loan, provided by the Commonwealth, a State or a Territory; or

(b) out of a fund contributions to which are, subject to section 78 of the Act, allowable deductions under that section.

PART 2 - HIGH-PRIORITY CRITERIA

1.
The proposed heritage conservation work is urgent in order to protect or stabilise a building or structure.

2.
The proposed heritage conservation work is work in which conservation planning is evident.

3.
The proposed heritage conservation work is such that a substantial amount of its results are likely to be visible or accessible to the public.

4.
The proposed heritage conservation work is to a building or structure that is integral to the cultural significance of a heritage precinct listed on a recognised heritage register.

5.
The amount specified in the application under paragraph 159UH(b) of the Act as the amount of expenditure that the taxpayer proposes to incur on the work is less than $300,000.

6.
The proposed heritage conservation work involves a historic building or structure that has legal protection under State or Territory heritage or planning legislation.

7.
The proposed heritage conservation work is likely to encourage other persons to undertake heritage conservation works.

8.
The proposed heritage conservation work is likely to be appropriately managed.

9.
The proposed heritage conservation work is likely to show substantial progress within 12 months of a provisional certificate being issued in respect of the work.

10.
It is likely that, within 6 months of the taxpayer being notified under subsection 159UJ(2) that a provisional certificate will be issued to the taxpayer, the taxpayer will:

(a) pay to the Minister the prescribed fee (if any); and

(b) give to the Minister a statement, signed by the taxpayer, that the taxpayer has obtained all building and other approvals that are necessary to enable the work to be lawfully carried out.

PART 3 - LOW-PRIORITY CRITERIA

1.
The proposed heritage conservation work is likely to involve:

(a) a large proportion of new construction; or

(b) adaptation that is likely to detract from the cultural significance of the building or structure; or

(c) extensive reconstruction work.

2.
The proposed heritage conservation work is to a building or structure in respect of which heritage conservation work has been funded or partly funded in the last 5 years by financial assistance from the Commonwealth, a State, a Territory or a local government body.

3.
The proposed heritage conservation work is in respect of a building or other structure owned by a government business enterprise that is liable to pay tax to the Commonwealth.

SCHEDULE 2

PROVISIONAL CERTIFICATE PROCEDURES

1.
If the Minister sets a closing date under subsection 159UE (1) of the Act, the Minister must also advertise the closing date nationally within 2 weeks of publication of the closing date in the Gazette .

2.
The Minister must appoint the National Advisory Committee for the purpose of considering, and making recommendations to the Minister, on the following matters:

(a) whether an application satisfies the eligibility criteria in Schedule 1; and

(b) if it does, the priority that the application should receive, having regard to the high-priority criteria and the low-priority criteria in Schedule 1.

3.
In forming an opinion for the purposes of subsection 159UJ (1) of the Act, the Minister must take into account any recommendations of the National Advisory Committee in relation to the application.

4.
No relevance is to be attributed to the order in which the high-priority criteria and the low-priority criteria are set out in Schedule 1.

5.
In deciding the standards to state in a provisional certificate in order for the relevant proposed heritage conservation work to qualify for the issue of a final certificate, the Minister must have regard to current standards of conservation practice.

6.
If the Minister decides to issue a provisional certificate, the Minister must specify in the provisional certificate a qualifying expenditure limit that does not exceed the reasonable costs of the relevant proposed heritage conservation work.

7.
In deciding the amount to specify as the qualifying expenditure limit in a provisional certificate, the Minister:

(a) must have regard to the reasonable costs of the relevant proposed heritage conservation work; and

(b) must ensure that the amount is at least $5,000; and

(c) must have regard to the total amount of qualifying expenditure limits already specified in provisional certificates issued in respect of the relevant financial year with a view to ensuring that the issue of the proposed certificate will not cause that total amount to exceed the maximum approval limit for the year.

8.
If the amount of qualifying expenditure limit stated in a provisional certificate is less than the amount sought in the application, a written statement of reasons for the variation must be given with the certificate to the applicant.

9.
If:

(a) in respect of the applications received by the Minister in a financial year, the Minister has issued the provisional certificates that he or she intends to issue; and

(b) the total amount of qualifying expenditure limits specified in the provisional certificates issued in respect of the year is less than 90% of the maximum approval limit for the year;

the Minister must call for, and deal with, further applications in accordance with this determination.'']