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  • 17.b. Can these organisations and individuals receive a refund of GST and LCT which they pay?

    Non-interpretative - other references (see TR 92/14 - Income tax: taxation privileges and immunities of prescribed International Organisations and their staff).

    Yes. Generally speaking, refunds can be claimed under the Indirect Tax Concession Scheme (ITCS) administered by the ATO.

      Last modified: 07 Jun 2012QC 16411