Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p5
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 5/7)
Character Range: 89855–92540

the goods have been exported to an external Territory; or
 (ii) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired.
 (2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
 (a) complete a claim for payment; and
 (b) include the following documents with the claim:
 (i) the acquirer's tax invoice;
 (ii) documentary evidence referred to in paragraph (1)(b);
 (iii) documentary evidence referred to in subparagraph (1)(c)(i) or (ii); and
 (c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.

Time for compliance
 (3) The acquirer must comply with subsection (1) or (2):
 (a) if the acquirer is leaving the indirect tax zone on an aircraft—at least 30 minutes before the aircraft's scheduled departure time; or
 (b) if the acquirer is leaving the indirect tax zone on a ship—at least 60 minutes before the ship's scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.

Requirements for evidence of export
 (4) If the acquirer presents the evidence mentioned in subparagraph (1)(c)(ii), documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Comptroller‑General of Customs within 90 days after the day on which the goods were acquired.

Subdivision 168‑E—Proportion of amount of GST for payment in cash

168‑5.11  Cash payment
 (1) For the purposes of paragraphs 168‑5(1)(e) and (1A)(g) of the Act, this section applies if:
 (a) an amount of GST on a taxable supply is to be paid to an acquirer in cash; and
 (b) the amount of GST is not an exact multiple of 5 cents.
 (2) The amount of GST is to be rounded up or down to the nearest exact multiple of 5 cents (rounding up if the amount is an exact multiple of 2.5 cents). The result is the proportion of the amount of GST that is to be paid to the acquirer.

Subdivision 168‑F—Documentation relating to entitlement to payment

168‑5.12  Payment authority
 (1) This section applies if:
 (a) an acquirer complies with subsections 168‑5.10(1) and (3) or subsections 168‑5.10C(1) and (3) at the request of an officer of Customs; and
 (b) the officer is satisfied that the acquirer is entitled to be paid an amount under section 168‑5 of the Act.
 (2) The officer must give the acquirer a payment authority that includes:
 (a) information identifying the acquirer; and