Document ID: chunk:federal_register_of_legislation:F2016L01910:reg:16
Version: federal_register_of_legislation:F2016L01910
Segment Type: reg
Provision Reference: reg 16
Character Range: 15637–16931

16  Indirect tax concession scheme—claims for payment
  A claim for payment under section 14:
 (a) must be signed by, or for, the Director‑General of the Organisation; and
 (b) must be sent with the tax invoice for the acquisition; and
 (c) must be sent:
 (i) for an acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or
 (ii) in any other case—to the Australian Taxation Office; and
 (d) for an acquisition of a motor vehicle or an acquisition of real property by lease—may be sent at any time after the acquisition; and
 (e) for an acquisition of a kind mentioned in paragraph 14(1)(d), other than an acquisition of real property by lease—may only be sent as specified in the arrangement mentioned in that paragraph or, if the arrangement does not so specify:
 (i) with another claim; or
 (ii) at least 3 months after another claim from the Organisation is sent; and
 (f) for an acquisition that is not mentioned in paragraph (d) or (e) of this section—may only be sent:
 (i) with another claim; or
 (ii) at least 3 months after another claim from the Organisation is sent.
Note: Paragraphs (e) and (f) are intended to limit the number of claims from the Organisation to one in each quarter, to minimise delays in the processing of claims.