Document ID: chunk:federal_register_of_legislation:C2016C01068:section:10a
Version: federal_register_of_legislation:C2016C01068
Segment Type: section
Provision Reference: s 10A
Character Range: 21087–22319

10A  Indirect tax concession scheme
 (1) If:
 (a) an acquisition covered by a determination of the Minister is made:
 (i) by or on behalf of the head of a consular post; or
 (ii) by a consular officer or member of his or her family forming part of his or her household, or another person, who is:
  covered by a determination of the Minister; and
 (b) at the time of the acquisition, it was intended for:
 (i) the official use of the consular post; or
 (ii) a use covered by a determination of the Minister;
the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the consular post (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.
 (2) A claim for an amount covered by subsection (1) must be in the approved form.
 (3) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and in the manner;
determined by the Minister.
 (4) A determination under this section is a legislative instrument.
 (5) In this section:
consular post includes a post that has privileges and immunities conferred on it under section 9.