Document ID: chunk:federal_register_of_legislation:F2004C00165:body:0:p7
Version: federal_register_of_legislation:F2004C00165
Segment Type: other
Provision Reference: 
Character Range: 14882–17413

a disposal of the goods; and
 (b) a person (the first person) is taken to have disposed of goods to which 1 of those subparagraphs applies within the period mentioned in that subparagraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if:
 (i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and
 (ii) the second person disposes of the goods to another person; and
 (iii) the series of disposals of the goods to other persons continues (if necessary) 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 United Nations.

11C Indirect tax concession scheme — claims for payment

  A claim for payment under regulation 11A:
 (a) must be signed by, or for, the Secretary-General of the United Nations; 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 of a kind mentioned in paragraph 11A (1) (d), except an acquisition of real property by lease — may only be sent:
 (i)