Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p15
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 15/24)
Character Range: 827583–830301

following:
 (a) the amount that is (and has been at all times) the loser's *net amount for a specified tax period that has ended;
 (b) the amount that is (and has been at all times) the amount of GST on a specified *taxable importation that was made (or is stated in the declaration to have been made) by the loser.
 (4) An amount stated in a declaration as the loser's *net amount or the amount of GST on a *taxable importation must not be less than the net amount or amount of GST (as appropriate) would have been apart from the *scheme, or part of the scheme, and the declaration.
 (5) An entity may give the Commissioner a written request to make a declaration under this section relating to the entity. The Commissioner must decide whether or not to grant the request, and give the entity notice of the Commissioner's decision.

165‑50  Declaration has effect according to its terms
  For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.

165‑55  Commissioner may disregard scheme in making declarations
  For the purposes of making a declaration under this Subdivision, the Commissioner may:
 (a) treat a particular event that actually happened as not having happened; and
 (b) treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:
 (i) having happened at a particular time; and
 (ii) having involved particular action by a particular entity; and
 (c) treat a particular event that actually happened as:
 (i) having happened at a time different from the time it actually happened; or
 (ii) having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).

165‑60  One declaration may cover several tax periods and importations
  To avoid doubt, statements relating to different tax periods and different *taxable importations may be included in a single declaration under this Subdivision.

165‑65  Commissioner must give copy of declaration to entity affected
 (1) The Commissioner must give a copy of a declaration under this Subdivision to the entity whose *net amount or GST liability is stated in the declaration.
 (2) A failure to comply with subsection (1) does not affect the validity of the declaration.

Division 168—Tourist refund scheme

168‑1  What this Division is about
      If you take goods overseas as accompanied baggage, or you are a resident of an external Territory and send goods home, you may be entitled to a refund of the GST that was payable on the supply of the goods to you.

168‑5  Tourist refund scheme

Exporting goods