1 Name of Act
2 Commencement
3 Object of Act
4 Definitions
5 Rebate scheme
6 Entitlement to rebate
7 Eligible employment
8 What is a new job
9 Calculation of number of full time equivalent employees
10 Minimum employment period
11 Rebate criteria
12 Excluded employment
13 Closure of rebate scheme
14 Periods in respect of which rebate can be claimed
15 Amount of rebate
16 Maximum rebate payable
17 Compromise calculation
Division 1 Registration and claim for rebate
18 Rebate to be paid only to registered claimants
19 Chief Commissioner to register claimants
20 Application for registration as claimant
21 No registration after scheme closure date
22 Claim required at the end of each year
Division 2 Decision with respect to claim
23 Chief Commissioner to decide claim
24 Discretion to refuse contrived claim
25 Payment of rebate
26 Use of rebate to offset tax liability
27 Power to correct decision
28 Notification of decision
29 Power to require repayment from claimant
30 Power to require repayment from non-claimant
31 Recovery from third parties
32 Payment by instalments
33 Write off of liabilities
34 Remission of amounts payable
35 Objections
36 Time for lodging objection
37 Grounds for objection to be stated
38 Onus of proof on objection
39 Powers of Chief Commissioner on objection
40 Notice of determination of objection
41 Reviews by Administrative Decisions Tribunal
42 Powers of Administrative Decisions Tribunal on review
Division 1 Administration generally
43 Administration
44 Delegation
45 Authorised officers
Division 2 Powers of investigation
46 Chief Commissioner may carry out authorised investigation
47 Powers in connection with authorised investigation
48 Access to public records without fee
49 Power of entry to premises
50 Functions exercisable on entry
51 Use and inspection of documents
52 Search warrant
53 Obstruction or failure to comply
54 Defence of reasonable compliance
55 Functions may be exercised concurrently with functions under other taxation legislation
56 Knowingly giving false or misleading information
57 Protection of confidential information
58 Evidence
59 Proceedings for offences
60 Standing appropriation
61 Personal liability
62 Regulations
63 Repeal of Act