Commonwealth Numbered Regulations Commonwealth Numbered Regulations
A New Tax System (Goods and Services Tax) Regulations 1999
1 Subregulations 168-5.10(1) to (3)
Repeal the subregulations, substitute:
(1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility:
(a) the tax invoice relating to the goods; and
(b) as many of the following as are requested:
(i) the goods;
(ii) the acquirer's passport;
(iii) documents that confirm the acquirer's entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer's boarding pass or ticket).
(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
(a) complete a claim for payment; and
(b) include the acquirer's tax invoice with the claim; and
(c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.
(3) The acquirer must comply with subregulation (1) or (2):
(a) if the acquirer is leaving the indirect tax zone on an aircraft--at least 30 minutes before the aircraft's scheduled departure time; or
(b) if the acquirer is leaving the indirect tax zone on a ship--at least 60 minutes before the ship's scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.
2 Subregulation 168-5.10C(1)
After "request", insert ", at a TRS verification facility".
3 Subregulation 168-5.10C(2)
Repeal the subregulation, substitute:
(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
(a) complete a claim for payment; and
(b) include the following documents with the claim:
(i) the acquirer's tax invoice;
(ii) documentary evidence referred to in paragraph (1)(b);
(iii) documentary evidence referred to in subparagraph (1)(c)(i) or (ii); and
(c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.
(2A) The acquirer must comply with subregulation (1) or (2):
(a) if the acquirer is leaving the indirect tax zone on an aircraft--at least 30 minutes before the aircraft's scheduled departure time; or
(b) if the acquirer is leaving the indirect tax zone on a ship--at least 60 minutes before the ship's scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.
4 Paragraph 168-5.12(1)(a)
Omit "regulation 168-5.10", substitute "subregulations 168-5.10(1) and (3) or subregulations 168-5.10C(1) and (2A)".
5 Regulation 168-5.13
Repeal the regulation.
6 Regulation 168-5.17 (heading)
Repeal the heading, substitute:
168-5.17 Processing claim for payment
7 Paragraph 168-5.17(1)(a)
Omit "regulation 168-5.13", substitute "subregulations 168-5.10(2) and (3) or subregulations 168-5.10C(2) and (2A)".
8 Subregulation 168-5.17(3)
Repeal the subregulation, substitute:
(3) The payment must be made within 60 days after whichever is the later of the following:
(a) the day the Comptroller-General of Customs receives the claim;
(b) if the Comptroller-General of Customs asks the acquirer to give information relating to the claim for payment--the day the Comptroller-General receives the information.
9 Clause 104 of Part 2 of Schedule 15 (heading)
Repeal the heading, substitute:
104 Processing claim for payment
10 In the appropriate position in Schedule 15
Insert:
Part 5 -- Amendments made by the Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017
(1) The amendments made by Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017 apply on and after the start day in relation to a claim for payment under Division 168:
(a) made on or after that start day; or
(b) made, but not finally dealt with, before that start day.
(2) In this clause:
Division 168 means Division 168 of these Regulations and includes that Division as affected by Division 25 of the A New Tax System (Wine Equalisation Tax) Regulations 2000 .
"start day " means the first day of the month following the day that Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017 commences.