Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p7
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 7/7)
Character Range: 94772–97238

an acquirer posts a payment authority, from a place outside the indirect tax zone, to the Comptroller‑General of Customs; and
 (b) the acquirer includes with the authority instructions for paying an amount to the acquirer by:
 (i) crediting the amount to a credit card account or an Australian bank account; or
 (ii) posting a cheque for the amount to a nominated address; and
 (c) the Comptroller‑General of Customs receives the authority not later than 30 days after the day on which the payment authority was given to the acquirer.
 (2) The acquirer must be paid the amount in accordance with the instructions given with the authority.
 (3) The payment must be made within 60 days after the Comptroller‑General of Customs receives the payment authority.

168‑5.17  Processing claim for payment
 (1) For the purposes of subsection 168‑5(2) of the Act, this section applies if:
 (a) an acquirer lodges a claim for payment in accordance with subsections 168‑5.10(2) and (3) or subsections 168‑5.10C(2) and (3); and
 (b) the acquirer includes with the claim instructions for paying an amount to the acquirer by:
 (i) crediting the amount to a credit card account or an Australian bank account; or
 (ii) posting a cheque for the amount to a nominated address; and
 (c) the Comptroller‑General of Customs is satisfied that the acquirer is entitled to be paid an amount under section 168‑5 of the Act.
 (2) The acquirer must be paid the amount in accordance with the instructions given with the claim.
 (3) The payment must be made within 60 days after whichever is the later of the following:
 (a) the day the Comptroller‑General of Customs receives the claim;
 (b) if the Comptroller‑General of Customs asks the acquirer to give information relating to the claim for payment—the day the Comptroller‑General receives the information.

Chapter 6—Interpretation

Part 6‑3—Dictionary in the Act

Division 195—Dictionary in the Act

195‑1.01  Compulsory third party schemes
  For the purposes of the definition of compulsory third party scheme in section 195‑1 of the Act, a scheme or arrangement mentioned in column 1 of an item in the following table established under the law mentioned in column 2 of the item is specified.

Compulsory third party schemes
Item                            Column 1                                                       Column 2

                                Scheme or arrangement                                          Australian law