Document ID: chunk:federal_register_of_legislation:F2004C00039:body:0:p10
Version: federal_register_of_legislation:F2004C00039
Segment Type: other
Provision Reference: 
Character Range: 21984–24560

to repay an amount paid under section 11C of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.

 (5) The amount mentioned in subsection 11C (1) of the Act is not payable 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 person's reasonable needs were met by that acquisition.

 (6) In this regulation, person includes the Commission.

10E Indirect tax concession scheme — claim for payment

  A claim for payment under regulation 10C:
 (a) must be signed by, or for, the Executive Secretary; and
 (b) must be sent with the tax invoice for the acquisition; and
 (c) must be sent:
 (i) for an 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 an 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 that is subject to an arrangement between the Commission and the Commonwealth and the Commission for reimbursement of indirect tax, except an acquisition of real property by lease — may only be sent:
 (i) in accordance with the arrangement; 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 Commonwealth Secretariat 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 Commission.

Note   Paragraphs 10E (e) and (f) are intended to limit the number of claims from the Commission to one in each quarter, to minimise delays in the processing of claims.

10F Indirect tax concession scheme — manner of payment

  For paragraph 11C (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by, or for, the Executive Secretary.

11 Waiver of privileges and immunities

 (1) The Commission may waive any privileges and immunities to which:
 (a) the Commission; or
 (b) a person who holds, or has ceased to hold, the office of Executive Secretary of the Commission;
  is entitled by virtue of these Regulations.

 (2) The Executive Secretary to the Commission may waive any privileges and immunities to which a person (other than the Executive Secretary to the Commission) is entitled by virtue of regulation 10.

 (3) The government