Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 6/7)
Character Range: 949277–952070

is covered by a determination of the Defence Minister; and
 (e) you claim the amount in the *approved form.
 (2) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and manner;
determined by the *Defence Minister.
 (3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use.
 (4) A determination under this section is a legislative instrument.

105‑125  Refund scheme—international obligations
 (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if:
 (a) you are a kind of entity specified in the regulations; and
 (b) the acquisition is of a kind specified in the regulations; and
 (c) you or the entity claims the amount in the *approved form.
 (2) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and manner;
set out in the regulations.
 (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition.
 (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.

Subdivision 105‑G—Other administrative provisions

Table of sections
105‑145 Commissioner must give things in writing

105‑145  Commissioner must give things in writing
 (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing.
 (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.

Division 110—Goods and services tax

Table of Subdivisions
 Guide to Division 110
110‑F Review of GST decisions

Guide to Division 110

110‑1  What this Division is about
      This Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.

Subdivision 110‑F—Review of GST decisions

Table of sections
110‑50 Reviewable GST decisions

110‑50  Reviewable GST decisions
 (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:
 (a) a *reviewable