Document ID: chunk:federal_register_of_legislation:F2019C00873:body:0:p3
Version: federal_register_of_legislation:F2019C00873
Segment Type: other
Provision Reference: 
Character Range: 5212–7842

in progress on or after 1 July 2019 and for which payment is required on or after 1 July 2019; and
(d) not spent on meeting any part of a price paid by the funding recipient for a supply acquired by the funding recipient where:
(i) the supply is a supply within the meaning of the A New Tax System (Goods and Services Tax) Act 1999; and
(ii) the part of the price represents the amount of GST payable on the supply by the entity which is making or which made, the supply.
Note: The terms 'road', 'construction' and 'maintenance' are defined in section 4 of the Act.  The Department has issued Guidelines which give a more detailed explanation of these terms.
2.2 If:
(a) the Commonwealth has specified that a Roads to Recovery payment is to be spent in relation to:
(i) a particular project in Western Australia involving the construction and/or maintenance of bridges; or
(ii) a particular project in Western Australia involving the construction and/or maintenance of Aboriginal access roads; and
(b) the project does not proceed or the project costs the funding recipient less than the amount of the Roads to Recovery payment; and
(c) the funding recipient wishes to spend the unspent amount of the Roads to Recovery payment on another project relating to the construction and/or maintenance of roads;
 then the funding recipient must first obtain the approval of the Department for the expenditure of the unspent amount on the other project, and the other project must be included in the funding recipient's works schedule.
2.3 A funding recipient must ensure that each Roads to Recovery payment is spent within six months of receipt of the payment.
Note: The Minister has the power under section 91 of the Act to exempt a funding recipient from a condition.
2.4 A funding recipient must spend all Roads to Recovery payments it receives by 31 December 2024.
2.5 If a funding recipient receives an amount as interest in respect of a Roads to Recovery payment in one financial year, the recipient must spend an amount equal to that amount on the construction and/or maintenance of roads in the next financial year and must be able to demonstrate that it has done so.  This condition does not apply to funding recipients which are to receive total funding of less than $1.25 million according to the Roads to Recovery List.
Note: Interest earned in respect of a Roads to Recovery payment is own source funds for the purposes of Part 3.
2.6 If a funding recipient distributes Roads to Recovery payments which it receives to local government authorities for expenditure by those authorities on the construction and/or maintenance of