Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) This section is made for the purposes of subsection 105 - 125(2) in Schedule 1 to the Act.
(2) An application for a refund:
(a) must be signed by the applicant; and
(b) must be sent:
(i) to the Australian Taxation Office; and
(ii) with the tax invoice for the acquisition; and
(c) in the case of an acquisition of a car--may be sent any time after the acquisition; and
(d) in the case of an acquisition that is not a car--may be:
(i) sent with another claim; or
(ii) sent at least 3 months after another claim made by the entity.
(3) The amount to be refunded is to be paid to a single recipient or account nominated by the entity.