SECTION 51 (Repealed by 101 of 2006)   CREDIT ENTITLEMENTS  

51(1)  [Entitlement to credit]  

Tables 3 and 3A set out the situations in which a claimant is entitled to a credit.

51(2)  [Previous credit entitlement]  

A claimant is not entitled to a credit for an amount of tax for which a credit entitlement has previously arisen (whether for the claimant or another person).

51(3)  [Claim to be lodged within 3 years]  

A claimant is not entitled to a credit unless the claim for the credit is lodged within 3 years after the time when the credit arises.

51(3A)  [Increased duty alcoholic goods credit]  

An entitlement to a credit in respect of increased duty alcoholic goods sold before 1 July 2000 cannot arise from a return of the goods to the seller after 30 June 2000.

51(4)  [Form and manner of claim]  

A claim for a credit must be made in the form and manner approved by the Commissioner, and must be accompanied by such supporting evidence as the Commissioner requires.

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