TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 4A - INDIRECT TAX REFUND SCHEME  

REGULATION 21E   PERIOD AND MANNER OF PAYMENT OF REFUNDS  

21E(1)    
An application for a refund:

(a) must be signed by the applicant; and

(b) must be sent:

(i) to the Australian Taxation Office; and

(ii) with the tax invoice for the acquisition; and

(c) in the case of an acquisition of a car - may be sent any time after the acquisition; and

(d) in the case of an acquisition that is not a car - may be:

(i) sent with another claim; or

(ii) sent at least 3 months after another claim made by the entity.

Note:

Subparagraph (1)(d)(ii) is intended to limit the number of claims from each entity to 1 in each quarter, to minimise delays in the processing of claims.

21E(2)    
For subsection 105-125(2) in Schedule 1 to the Act, the amount is to be paid to a single recipient or account nominated by the entity.