s 61

Refund scheme—period and manner

In force

(1)

This section is made for the purposes of subsection 105‑125(2) in Schedule 1 to the Act.

(2)

An application for a refund:

(a)

must be signed by the applicant; and

(b)

must be sent:

(i)

to the Australian Taxation Office; and

(ii)

with the tax invoice for the acquisition; and

(c)

in the case of an acquisition of a car—may be sent any time after the acquisition; and

(d)

in the case of an acquisition that is not a car—may be:

(i)

sent with another claim; or

(ii)

sent at least 3 months after another claim made by the entity.

(3)

The amount to be refunded is to be paid to a single recipient or account nominated by the entity.

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