A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

PART 4-7 - SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS  

Division 168 - Tourist refund scheme  

Subdivision 168-F - Documentation relating to entitlement to payment  

168-5.12   Payment authority  

168-5.12(1)  
This section applies if:


(a) an acquirer complies with subsections 168-5.10(1) and (3) or subsections 168-5.10C(1) and (3) at the request of an officer of Customs; and


(b) the officer is satisfied that the acquirer is entitled to be paid an amount under section 168-5 of the Act.

168-5.12(2)  
The officer must give the acquirer a payment authority that includes:


(a) information identifying the acquirer; and


(b) the amount to which the acquirer is entitled.




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