A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Reg 168-5.13 repealed by FRLI No F2017L01491, reg 4 and Sch 2 item 5, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168:

(a) made on or after 18 November 2017; or

(b) made, but not finally dealt with, before 18 November 2017.

Reg 168-5.13 formerly read:

168-5.13 Claim for payment: exceptional circumstances  
168-5.13
If an officer of Customs is unable to give an acquirer a payment authority, because of exceptional circumstances that make it impracticable for the officer to verify the acquirer's entitlement, the officer must make arrangements for the acquirer:

(a) to complete a claim for payment; and

(b) to include with the claim the acquirer's tax invoice; and

(c) to lodge the claim at a TRS verification facility before leaving the indirect tax zone.

Examples of exceptional circumstances

1 A power outage at a TRS verification facility, making it impossible to verify details by computer.

2 Passenger congestion that would make it unreasonable to verify each acquirer's claim within the time available.

Reg 168-5.13 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 93, by substituting " the indirect tax zone " for " Australia " in para (c), effective 31 March 2015.