Document ID: chunk:federal_register_of_legislation:C2004A05243:clause:1_14
Version: federal_register_of_legislation:C2004A05243
Segment Type: clause
Provision Reference: sch 1 cl 14
Character Range: 11768–13387

14  Transitional—organisations with headquarters in Australia—repayment of amounts relating to sales tax

(1) If:
 (a) any regulations are made for the purposes of section 11A of the International Organisations (Privileges and Immunities) Act 1963 within 90 days after the commencement of this item; and
 (b) those regulations apply to an international organisation; and
 (c) the organisation had its headquarters in Australia as at 1 January 1997; and
 (d) at a time before those regulations came into effect, goods were sold to the organisation for its official use; and
 (e) the seller has paid sales tax to the Commonwealth in respect of the sale; and
 (f) at the time of the sale, there was no sales tax ruling that:
 (i) applied to the sale; and
 (ii) contained an express reference to the organisation; and
 (g) within 90 days after those regulations took effect, the organisation gives the Commissioner of Taxation a written claim for the payment of an amount equal to the sales tax paid by the seller; and
 (h) the organisation gives the Commissioner of Taxation such information about the claim as the Commissioner of Taxation requires;
the Commissioner of Taxation must, on behalf of the Commonwealth, pay to the organisation an amount equal to the sales tax paid by the seller.

(2) Paragraph (1)(d) applies to a sale even if the sale occurred before the commencement of this item.

(3) This item does not prevent 2 or more claims from being set out in the same document.

(4) The Consolidated Revenue Fund is appropriated for the purposes of subitem (1).

Nuclear Non-Proliferation (Safeguards) Act 1987