s 9C

Indirect tax concession scheme—claims for payment

In force

A claim for payment under regulation 9A:

(a)

must be signed by, or for, the head of a Specialized Agency; 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 9A(1)(d), except an acquisition of real property by lease—may only be sent:

(i)

in accordance with the arrangement mentioned in that paragraph; 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 Specialized Agency 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 Specialized Agency.

Note:

Paragraphs 9C(e) and (f) are intended to limit the number of claims from the Specialized Agency to one in each quarter, to minimise delays in the processing of claims.

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