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ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (PRIVILEGES AND IMMUNITIES) REGULATIONS 1983 - REG 10C

Indirect tax concession scheme -- claims for payment

    A claim for payment under regulation 10A:

  (a)   must be signed by, or for, the Secretary-General of the Organisation; 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 of a kind mentioned in paragraph 10A   (1)   (d), except an acquisition of real property by lease   -- may only be sent:

  (i)   in accordance with the arrangement mentioned in that paragraph; 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 Organisation 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 Organisation.

Note       Paragraphs 10C   (e) and (f) are intended to limit the number of claims from the Organisation to one in each quarter, to minimise delays in the processing of claims.



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