Document ID: chunk:federal_register_of_legislation:F2004C00067:body:0:p7
Version: federal_register_of_legislation:F2004C00067
Segment Type: other
Provision Reference: 
Character Range: 14756–17251

paid under section 11C of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and
 (b) for an acquisition to which subparagraph (1) (a) (iii) applies — the amount paid under section 11C of the Act in relation to the acquisition.

 (4) However, for an acquisition to which subparagraph (1) (a) (i) or (ii) applies, a person is not required to repay an amount paid under section 11C of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.

 (5) The amount mentioned in subsection 11C (1) of the Act is not payable if:
 (a) an amount was payable for a similar acquisition; and
 (b) the Minister tells the person in writing that, in his or her opinion, the person's reasonable needs were met by that acquisition.

 (6) In this regulation, person includes the Agency.

9C Indirect tax concession scheme — claims for payment

  A claim for payment under regulation 9A:
 (a) must be signed by, or for, the Director-General of the Agency; 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 9A (1) (d), except an acquisition of real property by lease — may only be sent:
 (i) in accordance with the arrangement mentioned in that paragraph; or
 (ii) if the arrangement does not specify a time when a claim may be sent:
 (A) with another claim; or
 (B) at least 3 months after another claim from the Agency is sent; and
 (f) for an acquisition that is not mentioned in paragraph (d) or (e) — may only be sent:
 (i) with another claim; or
 (ii) at least 3 months after another claim from the Agency.

Note   Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Agency to one in each quarter, to minimise delays in the processing of claims.

9D Indirect tax concession scheme — manner of payment

  For paragraph 11C (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by, or for, the Director-General of the Agency.

10 Waiver of privileges and immunities