1 Name of Act
2 Commencement
3 Definitions
4 Rebate scheme
Division 2 Eligibility criteria
5 Entitlement to rebate
6 Eligible employees
7 Eligible employment
8 Requirements with respect to employer
9 Excluded employment
Division 3 Amount of rebate payable
10 Employment periods for which rebate may be claimed
11 Amount of rebate
Part 3 Claim for and payment of rebate
12 Claim for rebate
13 Chief Commissioner to decide claim
14 Exemption from minimum average hours
15 Payment of rebate
16 Use of rebate to offset tax liability
17 Power to correct decision
18 Notification of decision
19 Power to require repayment from claimant
20 Power to require repayment from non-claimant
21 Recovery from third parties
22 Payment by instalments
23 Write off of liabilities
24 Remission of amounts payable
25 Objections
26 Time for lodging objection
27 Grounds for objection to be stated
28 Onus of proof on objection
29 Powers of Chief Commissioner on objection
30 Notice of determination of objection
31 Reviews by Administrative Decisions Tribunal
32 Powers of Administrative Decisions Tribunal on review
Division 1 Administration generally
33 Administration
34 Delegation
35 Authorised officers
Division 2 Powers of investigation
36 Chief Commissioner may carry out authorised investigation
37 Powers in connection with authorised investigation
38 Access to public records without fee
39 Power of entry to premises
40 Functions exercisable on entry
41 Use and inspection of documents
42 Search warrant
43 Obstruction or failure to comply
44 Defence of reasonable compliance
45 Functions may be exercised concurrently with functions under other taxation legislation
46 Knowingly giving false or misleading information
47 Protection of confidential information
48 Evidence
49 Proceedings for offences
50 Standing appropriation
51 Personal liability
52 Regulations
53 Repeal of Act