Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:59
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 59
Character Range: 62861–63431

59  Refund scheme—specified kinds of acquisition
 (1) For the purposes of paragraph 105‑125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in section 58, of the kind mentioned in subsection (2) is specified.
 (2) The acquisition must be:
 (a) an acquisition that is permitted by the international agreement relevant to the entity; and
 (b) an acquisition of:
 (i) a thing the supply of which is a taxable supply; or
 (ii) wine on which the entity has borne wine tax (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999).