Document ID: chunk:federal_register_of_legislation:C2004A04933:body:0:p5
Version: federal_register_of_legislation:C2004A04933
Segment Type: other
Provision Reference: 
Character Range: 10209–13228

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) $15,000; and

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

"(4) If paragraph 14(1)(c) applies to a claimant in the claimant's first grant year, the formula for calculating the provisional grant amount for that year is:

where:

'Adjusted eligible expenditure' means the eligible expenditure incurred by the claimant as mentioned in paragraph 14(1)(c), reduced by:

    (a) if no part of that eligible expenditure was in respect of designated tourism services—$30,000; or

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

        (i) $30,000; and

        (ii) if the DTS expenditure exceeds $30,000—50% of the excess.".

21. After subsection 16(6):

Insert:

"(6A) In working out the amount of the claimant's export earnings for the claim period for the purposes of subparagraph (6)(b)(i):

    (a) reduce by 20% (or such other percentage as is prescribed) so much of those export earnings as are covered by paragraph 3A(1)(g); and

    (b) only take into account so much of those export earnings as are covered by paragraph 3A(1)(h) to the extent to which those earnings were derived under a contract between the claimant and a person resident outside Australia; and

    (c) treat as the claimant's export earnings for the claim period an amount equal to 20% (or such other percentage as is prescribed) of the amount or value of any consideration that was derived by the claimant during the claim period:

SCHEDULE—continued

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

            (A) a resident of Australia; and

            (B) a supplier of eligible tourism services; and

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

22. After subsection 43 (3B):

Insert:

"(3C) The regulations may declare that services of a specified kind are designated tourism services.".

PART 3—DEPARTURE TAX AND VISA COSTS

23. Subsection 11S(1):

Add at the end:

"; or (e) expenses by way of:

        (i) departure tax; or

        (ii) charge imposed by the Passenger Movement Charge Act 1978; or

    (f) visa expenses.".

24. Paragraph 11V(e):

Before "amounts paid or payable" insert "subject to subsection (2),".

25. Section 11V:

Add at the end:

"(2) Paragraph (1)(e) does not apply to:

    (a) departure tax; or

    (b) charge imposed by the Passenger Movement Charge Act 1978.".

PART 4—SAMPLES, TECHNICAL INFORMATION, TENDERS AND QUOTATIONS

26. Paragraph 11D(1)(a):

Before "technical information" insert "written".

27. Subsection 11D(3):

Before "technical information" (wherever occurring) insert