TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]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.




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