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COMMISSION FOR THE CONSERVATION OF SOUTHERN BLUEFIN TUNA (PRIVILEGES AND IMMUNITIES) REGULATIONS 1996 - REG 13C

Indirect tax concession scheme--claim for payment

    A claim for payment under regulation   13A:

  (a)   must be signed by, or for, the Executive Secretary; and

  (b)   must be sent with the tax invoice for the acquisition; and

  (c)   must be sent:

  (i)   for an acquisition of a motor vehicle--to the Protocol Branch of the Department of Foreign Affairs and Trade; or

  (ii)   in any other case--to the Australian Taxation Office; and

  (d)   for an acquisition of a motor vehicle or an acquisition of real property by lease--may be sent at any time after the acquisition; and

  (e)   for an acquisition that is subject to an arrangement between the Commission and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease--may only be sent:

  (i)   in accordance with the arrangement; or

  (ii)   if the arrangement does not specify a time when a claim may be sent:

  (A)   with another claim; or

  (B)   at least 3 months after another claim from the Commonwealth Secretariat is sent; and

  (f)   for an acquisition that is not mentioned in paragraph   (d) or   (e)--may only be sent:

  (i)   with another claim; or

  (ii)   at least 3 months after another claim from the Commission.

Note:   Paragraphs 13C(e) and (f) are intended to limit the number of claims from the Commission to one in each quarter, to minimise delays in the processing of claims.



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