Document ID: chunk:federal_register_of_legislation:F2004C00756:front:0:p10
Version: federal_register_of_legislation:F2004C00756
Segment Type: other
Provision Reference: 
Character Range: 21497–24011

Act in relation to a lease payment that relates to a period before the person disposes of the goods.

 (5) The amount mentioned in section 12A 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.

11C Indirect tax concession scheme — claims for payment

  A claim for payment under regulation 11A:
 (a) must be signed by, or for, the Representative or the head of a State office; 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 11A (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 TECO 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 TECO.

Note   Paragraphs 11C (e) and (f) are intended to limit the number of claims from TECO to one in each quarter, to minimise delays in the processing of claims.

11D Indirect tax concession scheme — manner of payment

  For paragraph 12A (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by:
 (a) for a claim by the Canberra office — the Representative; and
 (b) for a claim by a State office — the head of the office.

12 Waiver of privileges and immunities

 (1) The responsible agency in Taipei may waive a privilege or immunity conferred by these regulations.

 (2) The Representative may waive a privilege or immunity to which a person is entitled under regulation 7.

13 Privileges and immunities subject to quarantine laws etc

 (1) These regulations do not affect the application of any law of the Commonwealth, a State or a Territory about:
 (a) quarantine; or
 (b) importation into, or exportation from, Australia or an external Territory.

 (2)