Document ID: chunk:federal_register_of_legislation:F2015C00694:reg:9c
Version: federal_register_of_legislation:F2015C00694
Segment Type: reg
Provision Reference: reg 9C
Character Range: 19211–20489

9C  Indirect tax concession scheme—claims for payment
  A claim for payment under regulation 9A:
 (a) must be signed by, or for, the Head of Mission; 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 Mission 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 Mission.
Note: Paragraphs 9C(e) and (f) are intended to limit the number of claims from the Mission to one in each quarter, to minimise delays in the processing of claims.