Indirect tax concession scheme
10A Indirect tax concession scheme
If:
an acquisition covered by a determination of the Minister is made:
by or on behalf of the head of a consular post; or
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
at the time of the acquisition, it was intended for:
the official use of the consular post; or
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.
A claim for an amount covered by subsection (1) must be in the approved form.
The amount is payable:
in accordance with the conditions and limitations; and
within the period and in the manner;
determined by the Minister.
A determination under this section is a legislative instrument.
In this section:
consular post includes a post that has privileges and immunities conferred on it under section 9.
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