Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p7
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 7/9)
Character Range: 59307–62018

105‑105  Certificate of amount payable is prima facie evidence
  The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an *indirect tax law (whether to or by the Commissioner) is prima facie evidence:
 (a) that the amount is payable from that time; and
 (b) that the particulars stated in the certificate are correct.

105‑110  Signed copies are evidence
 (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an *indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.
 (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.

Subdivision 105‑F—Indirect tax refund schemes

Table of sections
105‑120 Refund scheme—defence related international obligations
105‑125 Refund scheme—international obligations

105‑120  Refund scheme—defence related international obligations
 (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if:
 (a) you are in a class of entities determined by the *Defence Minister; and
 (b) the acquisition is covered by a determination of the Defence Minister; and
 (c) the acquisition is made:
 (i) by or on behalf of a *visiting force that is; or
 (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or
 (iii) by any other entity that is;
  covered by a determination of the Defence Minister; and
 (d) at the time of the acquisition, it was intended for:
 (i) the official use of the visiting force; or
 (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or
 (iii) any other use;
  and that use 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