Document ID: chunk:federal_register_of_legislation:F2004C00151:body:0:p7
Version: federal_register_of_legislation:F2004C00151
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Character Range: 14454–16947

(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.

7C Indirect tax concession scheme — claims for payment

  A claim for payment under regulation 7A:
 (a) must be signed by, or for, the Registrar; 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 that is subject to an arrangement between the Registrar and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease — may only be sent:
 (i) in accordance with the arrangement; 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 Commonwealth Secretariat 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 Registrar.

Note   Paragraphs 7C (e) and (f) are intended to limit the number of claims from the Registrar to one in each quarter, to minimise delays in the processing of claims.

7D 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 Registrar.

8 Waiver of privileges and immunities

 (1) In this regulation, the appropriate authority means:
 (a) in relation to the Registrar — the Court;
 (b) in relation to an official of the Court other than the Registrar — the Registrar acting with the approval of the President of the Court;
 (c) in relation to an agent, counsel or advocate — the government of the country on behalf of which he is, or was, appearing before the Court; and
 (d) in relation to any other person, not being a