DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 1 - PRELIMINARY  

SECTION 6 (ARCHIVE)  

6   INTERPRETATION  
In this Chapter, unless the contrary intention appears:

"AAT"

"acquisition"
, in relation to property, has the same meaning as in section 82AQ of the Tax Act;

"ancillary printing unit"
means any of the following units, where the unit is ancillary to a printing unit:

(a) a plate-making unit;

(b) a bromide-making unit;

(c) a paper handling or storage unit;

(d) a unit for placing inserts in newspapers, magazines or periodicals;

(e) a unit for packaging newspapers, magazines or periodicals;

(f) a printing-waste handling or storage unit;

(g) a printing-ink handling or storage unit;

"approved"
means approved in writing by the DAA;

"Australia"
has the same meaning as in Subdivision B of Division 3 of Part III of the Tax Act;

"Australian satellite"

"Australian space object"
has the same meaning as in the Radiocommunications Act 1992 .

"basic eligibility test"
has the meaning given by section 15 ;

"business services industry"
means an industry of engaging in the provision of any of the following services to business on a contract basis:

(a) architectural, surveying or similar technical services;

(b) accountancy or legal services;

(c) data processing or other office services;

(d) advertising;

(e) market research;

(f) management consultancy services;

(g) credit assessing or reporting services;

(h) pest control of business premises;

(i) cleaning of business premises;

(j) caretaking or security services;

"carrying out a project"
has the meaning given by section 7 ;

"certificate"
means a pre-qualifying certificate in relation to expenditure granted under Part 4 or 6 ;

"certified copy"
, in relation to a document, means a copy of the document which is accompanied by a statutory declaration that:

(a) is in the approved form; and

(b) relates to the accuracy of the copy; and

(c) is made by the person designated by the form as the signatory;

"company"
has the same meaning as in section 6 of the Tax Act, but does not include a company in a capacity of trustee;

"company group project scheme"
has the meaning given by section 14 ;

"competitiveness test"
has the meaning given by section 17 ;

"component"
, in relation to a motor vehicle, includes an assembly;

"construction"
has the same meaning as in section 82AQ of the Tax Act;

"DAA"
means the Development Allowance Authority appointed under this Act;

"discrete project test"
has the meaning given by section 9 ;

"document certification provision"

"eligible print media installation"
means so much of a print media installation as consists of:

(a) a printing unit: or

(b) an ancillary printing unit;

"entity"
means:

(a) a company; or

(b) a partnership; or

(c) a person in a particular capacity of trustee; or

(d) any other person;

"facility"
includes:

(a) a factory; or

(b) a mine or quarry; or

(c) a wharf or other port facility; or

(d) an hotel; or

(e) a passenger terminal; or

(f) a freight distribution facility; or

(g) an integrated transport fleet; or

(h) a pipeline;

"financial services industry"
includes the insurance industry;

"goods"
has the same meaning as in section 317 of the Tax Act;

"gross capital expenditure"
has the meaning given by section 19 ;

"group company"
has the same meaning as in subsection 160ZZO(3A) of the Tax Act;

"individual project scheme"
has the meaning given by section 14A ;

"industry or activity which benefits from a substantial level of industry assistance"
has the meaning given by section 16 ;

"ineligible print media installation"
means so much of a print media installation as does not consist of an eligible print media installation;

"joint venture"
means an enterprise carried on by 2 or more entities in common otherwise than in partnership;

"joint venture project"
has the meaning given by section 13 ;

"joint venture project scheme"
has the meaning given by section 13A ;

"leasing company"
has the same meaning as in section 82AQ of the Tax Act;

"long-term lease agreement"
has the same meaning as in section 82AQ of the Tax Act;

"member of a company group"
has the meaning given by section 14 ;

"motor vehicle"
means a vehicle that:

(a) uses or is designed to use volatile spirit, gas, oil, electricity or any other power (not being human or animal power) as the principal means of propulsion; and

(b) is designed solely or principally for the transport on public roads of people, animals or goods;

"motor vehicle component"
means a component to be used in the manufacture of a motor vehicle, and includes a component of such a component;

"motor vehicle industry"
means the industry of engaging in the manufacture of:

(a) motor vehicles; or

(b) motor vehicle components;

"motor vehicle industry activity"
means an activity which forms part of the motor vehicle industry;

"new"
has the same meaning as in section 82AQ of the Tax Act;

"partnership"
has the same meaning as in section 6 of the Tax Act;

"plant"
means eligible property within the meaning of section 82AQ of the Tax Act, but does not include property covered by section 82AE or 82AF of the Tax Act;

"plant expenditure"
means either or both of the following types of expenditure:

(a) expenditure in respect of the acquisition or construction of a new unit of plant;

(b) expenditure incurred by a lessee in respect of the lease of a new unit of plant under a long-term lease agreement where the lessor is a leasing company;

"post-26 February 1992 project"
has the meaning given by section 21 ;

"print media installation"
means a productive facility, or a part of a productive facility, that is wholly or principally for use by the operator of the facility in or in connection with the operator's capacity as a participant in the print media industry;

"production"
, in relation to goods, includes extraction, processing or treatment;

"productive facility"
has the meaning given by section 8 ;

"prosecution provisions"

"prospective deduction test"
has the meaning given by section 22 ;

"registration"
means registration of plant expenditure under Part 3 ;

"reviewable decision"

"$50 million threshold test"
has the meaning given by section 18 ;

"services"
has the same meaning as in section 317 of the Tax Act;

"State taxation officer disclosure provision"

"substantial commitment to the completion of a project"
has the meaning given by section 20 ;

"Tax Act"
means the Income Tax Assessment Act 1936 ;

"trustee"
has the same meaning as in section 6 of the Tax Act, and includes an entity that is taken to be a trustee because of section 268 of the Tax Act;

"vehicle"
means any means of conveyance which runs on wheels, but does not include a vehicle used on a railway or tramway;

"vertical integration test"
has the meaning given by section 10 .