All refund claims must be lodged on the approved forms signed by, or on behalf of the head of the mission, post or organisation in Australia and must be accompanied by a valid original tax invoice.
With the exception of alcohol (excluding wine), tobacco and fuel, the tax invoice must be for at least $200 including $18.18 of GST.
In the case of fuel claims, where a mission, post or individual uses a fuel charge card to purchase fuel, the tax invoice can be either the charge card statement OR the individual cash register tax invoices but not a combination of both.
General purchases and fuel claims for both official use and the use of privileged individuals must be lodged together on a quarterly basis for the following periods:
January
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–
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March
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April
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–
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June
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July
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–
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September
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October
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–
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December
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Individual claims will not be accepted. Claims lodged outside these guidelines will be returned unprocessed.
Claims for refunds of GST and luxury car tax (LCT) can be made as soon as the vehicle has been purchased.
For all types of claims, refund payments will only be made to an official bank account nominated by the head of the mission, post or organisation. Refunds will be credited to the nominated bank account or paid by cheque drawn in favour of the mission. No refunds will be paid to individual members. All documentation relating to the claims will be returned to the official address of the mission, post or organisation.
All claim forms for general goods and services and fuel must be completed in the following manner:
General claims – official
- all alcohol and tobacco claims must be itemised together
- all rent of official premises claims must be itemised together
- all embassies that have construction and renovation agreements must list those claims together
- all gas and electricity accounts must be itemised together
- all freight and cartage claims must be itemised together
- all diplomatic and consular mail accounts must be itemised together
- all protective service/security claims must be itemised together
- all removal of goods services must be itemised together
- all telecommunications accounts must be itemised
- all general goods claims must be itemised together
- purchases of wine must be itemised together.
Each category of goods/services must be totalled and the relevant tax invoices attached to each claim form. For those larger missions and posts it may be easier to use a separate claim form for each category.
General claims – personal
All personal claims for eligible individuals must be combined under each person’s name.
- all alcohol and tobacco claims must be itemised together
- all personal claims for goods for eligible individual must be itemised together
- all removal of goods claims must be itemised together for each individual.
Each category of goods/services must be totalled for each claimant and the relevant tax invoices must be attached to the claim form.
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Column 1 of the general claim schedule must provide a description of the goods – not just a listing of the name of the suppliers.
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Fuel claims
Where the mission, post or individual uses a fuel card, the total account for each user must be listed on the ‘Fuel claim’ application form. These claims must be supported by the original copies of the monthly fuel card summaries. Statements that are downloaded from the internet must be under six months old.
If individual tax invoices are used then a separate ‘Running sheet for fuel purchases’ must be completed for each individual and for official purchases and the tax invoices relating to the running sheet must be attached. The running sheet totals must then be transferred to the ‘Fuel claim’ form. Only one total per person should be shown on the fuel claim form. Claims that come in with no running sheet will be returned unprocessed.
Claim reports
All claim reports will only show one total for each category of goods or services allowed under the ITCS. All disallowed items will be summarised at the end of the report.
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Claims that are not completed in the manner set out above will be returned to you unprocessed.
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Last Modified: Monday, 11 August 2008
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