Document ID: chunk:federal_register_of_legislation:C2009C00031:clause:2_2
Version: federal_register_of_legislation:C2009C00031
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 5445–7688

2  After Division 17
Insert:

Division 18—Refunds

18‑1  What this Division is about

      Refunds under this Division may be available to primary producers and tourism operators for the supply of certain cars.

18‑5  Refunds for tax borne—primary producers

 (1) You are entitled to a refund under this section if:
 (a) you have a refund entitlement under this section; and
 (b) you are *registered; and
 (c) no one else has made a valid claim for a refund in relation to the refund entitlement.

 (2) You have a refund entitlement if:
 (a) you have *borne luxury car tax on the supply, or *importation, of a *refund‑eligible car; and
 (b) at the time of the supply or importation you are carrying on a *primary production business.

 (3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of:
 (a) 8/33 of the luxury car tax *borne by you as described in paragraph (2)(a); and
 (b) $3,000.

 (4) You cannot have a refund entitlement under subsection (2) for more than one *car in a *financial year.

18‑10  Refunds for tax borne—tourism operators

 (1) You are entitled to a refund under this section if:
 (a) you have a refund entitlement under this section; and
 (b) you are *registered; and
 (c) no one else has made a valid claim for a refund in relation to the refund entitlement.

 (2) You have a refund entitlement if:
 (a) you have *borne luxury car tax on the supply, or *importation, of a *refund‑eligible car; and
 (b) the Commissioner is satisfied that:
 (i) you will use the car solely for the purpose of carrying on a business; and
 (ii) the principal purpose of the business is carrying tourists for *tourist activities.

 (3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of:
 (a) 8/33 of the luxury car tax *borne by you as described in paragraph (2)(a); and
 (b) $3,000.

18‑15  Claiming refunds

 (1) You must claim a refund within 4 years of becoming entitled to the refund.

 (2) A claim for a refund must be in the *approved form.

18‑20  Payment of refunds

  If you are entitled to a refund under this Division and you have claimed the refund, the Commissioner must, on behalf of the Commonwealth, pay the amount of the refund to you.