Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p6
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 6/7)
Character Range: 92302–95023

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
 (b) the amount to which the acquirer is entitled.

Subdivision 168‑G—Period and manner of payment

168‑5.14  Processing payment authority given to officer of Customs at airport
 (1) For the purposes of subsection 168‑5(2) of the Act, this section applies if:
 (a) an acquirer gives a payment authority to an officer of Customs at a TRS verification facility:
 (i) that is located at an airport; and
 (ii) at which facilities exist for making cash payments; and
 (b) the amount to be paid to the acquirer (including any amount payable to the acquirer, in relation to the acquisition, under section 25‑5 of the Wine Tax Act) is $200 or less.
Note: Facilities for making cash payments to acquirers will only be available at some airports, and will not be available at seaports.
 (2) If it is practicable to pay cash to the acquirer, the amount must be paid to the acquirer, in Australian currency, before the acquirer leaves the indirect tax zone.
 (3) If it is not practicable to pay cash to the acquirer, an officer of Customs must make arrangements for the acquirer to lodge the payment authority at a TRS verification facility before leaving the indirect tax zone.
Example 1: A shortage of cash at the TRS verification facility.
Example 2: Passenger congestion that would make it unreasonable to pay cash to each acquirer within the time available.

168‑5.15  Processing payment authority lodged at a TRS verification facility
 (1) For the purposes of subsection 168‑5(2) of the Act, this section applies if an acquirer:
 (a) lodges a payment authority at a TRS verification facility when the acquirer is leaving the indirect tax zone; and
 (b) 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.
 (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 payment authority is lodged.

168‑5.16  Processing payment authority given to Comptroller‑General of Customs
 (1) For the purposes of subsection 168‑5(2) of the Act, this section applies if:
 (a) 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