A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 7   Amendments relating to diplomatic, consular and related privileges and immunities

Taxation Administration Act 1953

38   After Division 7A of Part VI

Insert:

Division 7B - Indirect tax refund schemes

62B Refund scheme - defence related international obligations

(1) If:

(a) an acquisition covered by a determination of the Defence Minister is made:

(i) by or on behalf of a visiting force that is; or

(ii) by a member of the visiting force who is; or

(iii) any other person who is;

covered by a determination of the Defence Minister; and

(b) at the time of the acquisition, it was intended for:

(i) the official use of the visiting force; or

(ii) the use of a member of the visiting force; or

(iii) any other use;

and that use is covered by a determination of the Defence Minister;

the Commissioner must, on behalf of the Commonwealth and subject to subsection (4), pay to a person in a class of persons determined by the Defence Minister an amount equal to the amount of indirect tax (if any) borne by the entity in respect of that acquisition.

(2) A determination of a person under subparagraph (1)(a)(iii) and of a use under subparagraph (1)(b)(iii) may be made if, and only if, the Commonwealth is under an international obligation to grant indirect tax concessions in relation to the kind of person and the kind of use.

(3) A claim for an amount covered by subsection (1) must be in the approved form.

(4) The amount is payable:

(a) in accordance with the conditions and limitations; and

(b) within the period and manner;

determined by the Defence Minister.

(5) A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

(6) In this section:

Defence Minister means the Minister administering the Defence Act 1903.

member of a visiting force and visiting force have the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.

62C Refund scheme - international obligations

(1) If an entity of a kind specified in the regulations makes an acquisition of a kind specified in the regulations, the Commissioner must, on behalf of the Commonwealth and subject to subsection (4), pay to the entity (or a person in a class of persons determined by the Commissioner) an amount equal to the amount of indirect tax (if any) borne by the entity in respect of that acquisition.

(2) The regulations may specify a kind of entity and a kind of acquisition if, and only if, the Commonwealth is under an international obligation to grant indirect tax concessions in relation to the kind of entity and the kind of acquisition.

(3) A claim for an amount covered by subsection (1) must be in the approved form.

(4) The amount is payable:

(a) in accordance with the conditions and limitations; and

(b) within the period and manner;

set out in the regulations.