Document ID: chunk:federal_register_of_legislation:C2016C01071:section:10b
Version: federal_register_of_legislation:C2016C01071
Segment Type: section
Provision Reference: s 10B
Character Range: 15474–16688

10B  Indirect tax concession scheme
 (1) If:
 (a) an acquisition covered by a determination of the Minister is made:
 (i) by or on behalf of the head of a mission; or
 (ii) by a member of the mission, a member of the family of such a person or another person, who is;
  covered by a determination of the Minister; and
 (b) at the time of the acquisition, it was intended for:
 (i) the official use of the mission; or
 (ii) a use covered by a determination of the Minister;
the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the mission (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.
 (2) A claim for an amount covered by subsection (1) must be in the approved form.
 (3) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and in the manner;
determined by the Minister.
 (4) A determination under this section is a legislative instrument.
 (5) In this section:
mission includes an international organisation that has been declared by the regulations for the purposes of section 5A.