Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:61
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 61
Character Range: 65434–66145

61  Refund scheme—period and manner
 (1) This section is made for the purposes of subsection 105‑125(2) in Schedule 1 to the Act.
 (2) An application for a refund:
 (a) must be signed by the applicant; and
 (b) must be sent:
 (i) to the Australian Taxation Office; and
 (ii) with the tax invoice for the acquisition; and
 (c) in the case of an acquisition of a car—may be sent any time after the acquisition; and
 (d) in the case of an acquisition that is not a car—may be:
 (i) sent with another claim; or
 (ii) sent at least 3 months after another claim made by the entity.
 (3) The amount to be refunded is to be paid to a single recipient or account nominated by the entity.

Division 3—Financial hardship