Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:2_27:p4
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 2 cl 27 (pt 4/5)
Character Range: 193791–196415

1936 does not prevent the amendment of an assessment for the purposes of giving effect to this Subdivision for an income year if:
 (a) a Research Participation Certificate issued to an entity for an income year is revoked under section 385‑200 after the time the entity lodged its *income tax return for the income year; and
 (b) the amendment is made at any time during the period of 4 years starting immediately after the revocation of the Research Participation Certificate.
Note: Section 170 of that Act specifies the periods within which assessments may be amended.

385‑225  Evidentiary certificate
 (1) If requested to do so by the Commissioner, the *Agriculture Secretary may, by writing, certify that a specified asset is an *eligible no‑till seeder.
 (2) In any proceedings arising out of this Subdivision, a certificate under subsection (1) is prima facie evidence of the matter certified.
 (3) A document purporting to be a certificate under subsection (1) must, unless the contrary is established, be taken to be such a certificate and to have been properly given.

385‑230  Delegation by Agriculture Secretary
  The *Agriculture Secretary may, by writing, delegate any or all of his or her functions and powers under this Subdivision to an SES employee, or acting SES employee, in the *Agriculture Department.
Note: The expressions SES employee and acting SES employee are defined in the Acts Interpretation Act 1901.

385‑235  Eligible no‑till seeder
  An eligible no‑till seeder is a no‑till seeder (comprising the combination of cart and tool) that is:
 (a) a tine machine fitted with minimum tillage points designed to achieve minimum soil disturbance and less than full cut‑out; or
 (b) a disc opener with single, double or triple disc blades designed to achieve minimum soil disturbance and less than full cut‑out; or
 (c) a disc/tine hybrid machine fitted with:
 (i) single, double or triple disc blades designed to achieve minimum soil disturbance and less than full cut‑out; and
 (ii) minimum tillage points designed to achieve minimum soil disturbance and less than full cut‑out; or
 (d)  a disc/blade hybrid machine fitted with:
 (i) single, double or triple disc blades designed to achieve minimum soil disturbance and less than full cut‑out; and
 (ii) blades designed to achieve minimum soil disturbance and less than full cut‑out.
For the purposes of paragraph (a) and subparagraph (c)(ii), each of the following points are taken to be minimum tillage points designed to achieve minimum soil disturbance and less than full cut‑out:
 (e) narrow points;
 (f) knife points;
 (g) inverted "T" points.