Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p8
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 8/9)
Character Range: 61740–64428

the period and manner;
determined by the *Defence Minister.
 (3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use.
 (4) A determination under this section is a legislative instrument.

105‑125  Refund scheme—international obligations
 (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if:
 (a) you are a kind of entity specified in the regulations; and
 (b) the acquisition is of a kind specified in the regulations; and
 (c) you or the entity claims the amount in the *approved form.
 (2) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and manner;
set out in the regulations.
 (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition.
 (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.

Subdivision 105‑G—Other administrative provisions

Table of sections
105‑140 Address for service
105‑145 Commissioner must give things in writing

105‑140  Address for service
 (1) Your address for service for the purposes of an *indirect tax law is:
 (a) if you are registered in the *Australian Business Register—the address shown in the Register as your address for service; or
 (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or
 (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or
 (d) any other address that the Commissioner reasonably believes to be your address for service.
Note: If you are a company, see also sections 444‑10 and 444‑15.
 (2) If:
 (a) under an *indirect tax law, you are:
 (i) liable to pay an amount of *indirect tax; or
 (ii) entitled to a credit; and
 (b) you change your address for service;
you must notify the Commissioner in writing of the new address within 28 days after the change.
 (3) If:
 (a) a notice or other document must be served on you:
 (i) under an *indirect tax law; or
 (ii)