Commonwealth Consolidated Acts

OVERSEAS MISSIONS (PRIVILEGES AND IMMUNITIES) ACT 1995 - SECT 12A

  (1)   If:

  (a)   an acquisition covered by regulations made for the purposes of this section is made:

  (i)   by or on behalf of the head of a designated overseas mission that has been granted an exemption (to some extent) from taxation under the regulations; or

  (ii)   by a person referred to in section   7, or another person, who is covered by regulations made for the purposes of this section; and

  (b)   at the time of the acquisition, it was intended for:

  (i)   the official use of the mission; or

  (ii)   a use covered by regulations made for the purposes of this section;

the Commissioner must, on behalf of the Commonwealth and subject to subsection   ( 3), pay to the head of the mission (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.

  (2)   A claim for an amount covered by subsection   ( 1) must be in the approved form.

  (3)   The amount is payable:

  (a)   in accordance with the conditions and limitations; and

  (b)   within the period and in the manner;

set out in regulations made for the purposes of this section.

  (4)   Regulations made for the purposes of subsection   ( 3) may permit the Commissioner to determine the period within which, and the manner in which, the amount is payable.

  (5)   A determination under subsection   ( 1) is a legislative instrument .