Document ID: chunk:federal_register_of_legislation:F2008L04489:body:0:p9
Version: federal_register_of_legislation:F2008L04489
Segment Type: other
Provision Reference: 
Character Range: 19707–22238

second person disposes of the goods to another person; and
 (iii) either:
 (A) that other person is not entitled to the concession; or
 (B) the series of disposals of the goods to other persons continues until the goods are eventually acquired, within the period mentioned in that paragraph, by a person who is not entitled to the concession.

 (3) 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 11C 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 11C of the Act in relation to the acquisition.

 (4) 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 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 Secretariat.

18 Indirect tax concession scheme — claim for payment

  A claim for payment under regulation 16:
 (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 Secretariat and the Commonwealth 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 Secretariat is sent; and
 (f) for an acquisition that is not mentioned in paragraph (d) or (e) — may only be sent:
 (i)