Document ID: chunk:federal_register_of_legislation:C2004A04933:body:0:p4
Version: federal_register_of_legislation:C2004A04933
Segment Type: other
Provision Reference: 
Character Range: 7436–10497

export development expenditure of a person to whom this section applies if:

    (a) in the Commission's opinion, it is incurred primarily and principally for the purpose of:

        (i) creating or seeking opportunities for; or

        (ii) creating or increasing demand for;

the supply by that person of designated tourism services; and

    (b) the supply by that person is for reward and in the course of carrying on business in Australia.".

13. Subparagraph 11ZA(3)(a)(vi):

Omit "and", substitute "or".

14. Paragraph 11ZA(3)(a):

Add at the end:

"(vii) designated tourism services; and".

15. Subsubparagraph 11ZE(3)(b)(ii)(H):

Add at the end "or".

16. After subsubparagraph 11ZE(3)(b)(ii)(H):

Insert:

"(I) any designated tourism services;".

17. Section 14B:

Add at the end:

"(5) In working out the amount of the claimant's export earnings for the claim period for the purposes of this section, treat as the claimant's export earnings for the claim period an amount equal to 100% of the amount or value of any consideration that was derived by the claimant during the claim period:

    (a) from a person who was, at the time of the derivation:

        (i) a resident of Australia; and

        (ii) a supplier of eligible tourism services; and

    (b) for the supply by the claimant of designated tourism services.".

SCHEDULE—continued

18. Subsection 15(7):

Omit "or eligible tourism services", substitute ", eligible tourism services or designated tourism services".

19. Subsection 15(8) (definition of "services"):

Add at the end:

"(f) designated tourism services;".

20. Subsections 16(3) and (4):

Omit the subsections, substitute:

"(3) A claimant's provisional grant amount for a claim period is the amount worked out using whichever of the following paragraphs is applicable:

    (a) if section 15 does not apply to the claimant—the amount worked out using the formula:

where:

    'Adjusted eligible expenditure' means the eligible expenditure incurred by the claimant during the claim period, reduced by:

        (i) if no part of that eligible expenditure was in respect of designated tourism services—$15,000; or

        (ii) if the whole or a part of that eligible expenditure was in respect of designated tourism services (which whole or part is in this subparagraph called the 'DTS expenditure')—the sum of:

            (A) $15,000; and

            (B) if the DTS expenditure exceeds $15,000—50% of the excess;

    (b) if section 15 applies to the claimant—the amount worked out using the formula:

where:

    'Adjusted eligible expenditure' means the eligible expenditure in respect of new markets incurred by the claimant during the claim period, reduced by:

        (i) if no part of that eligible expenditure was in respect of designated tourism services—$15,000; or

SCHEDULE—continued

         (ii) if the whole or a part of that eligible expenditure was in respect of designated tourism services (which whole or part is in this subparagraph called the 'DTS expenditure')—the sum of:

            (A)