Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-10 - INDIRECT TAXES  

Division 105 - General rules for indirect taxes  

Subdivision 105-F - Indirect tax refund schemes  

SECTION 105-120   REFUND SCHEME - DEFENCE RELATED INTERNATIONAL OBLIGATIONS  

105-120(1)  
The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if:


(a) you are in a class of entities determined by the *Defence Minister; and


(b) the acquisition is covered by a determination of the Defence Minister; and


(c) the acquisition is made:


(i) by or on behalf of a *visiting force that is; or

(ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force who is; or

(iii) by any other entity that is;
covered by a determination of the Defence Minister; and


(d) at the time of the acquisition, it was intended for:


(i) the official use of the visiting force; or

(ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force; or

(iii) any other use;
and that use is covered by a determination of the Defence Minister; and


(e) you claim the amount in the *approved form.

105-120(2)  
The amount is payable:


(a) in accordance with the conditions and limitations; and


(b) within the period and manner;

determined by the *Defence Minister.

105-120(3)  
The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use.

105-120(4)  
A determination under this section is a legislative instrument.


 

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