Document ID: chunk:federal_register_of_legislation:F2025C00181:reg:8:p2
Version: federal_register_of_legislation:F2025C00181
Segment Type: reg
Provision Reference: reg 8 (pt 2/3)
Character Range: 13019–15534

by a person who is not entitled to the concession.
 (2) For paragraph (1)(a), the amount to be repaid is:
 (a) for an acquisition to which subparagraph (1(a)(i) or (ii) applies—the proportion of the amount paid under section 10B of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and
 (b) for an acquisition to which subparagraph (1)(a)(iii) applies—the amount paid under section 10B of the Act in relation to the acquisition.
 (2A) However, for an acquisition to which subparagraph (1)(a)(i) or (ii) applies, a person is not required to repay an amount paid under section 10B of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.
 (3) A claim for the amount to be paid under section 10B of the Act:
 (a) must be signed by or on behalf of the head of the mission; and
 (b) must be sent with the tax invoice for the acquisition; and
 (c) must be sent:
 (i) for 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 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 of a kind mentioned in paragraph 6(1)(c), except an acquisition of real property by lease—may only be sent:
 (i) in accordance with the arrangement mentioned in that paragraph; 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 mission 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 mission is sent.
Note 1: Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each mission to one in each quarter, to minimise delays in the processing of claims.
Note 2: A claim must be in an approved form, see subsections 3(1) and 10B(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.
 (4) The amount mentioned in section 10B of the Act is not payable for an acquisition by a person 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 mission's, or the person's, reasonable needs were met by that