Taxation Administration Act 1953
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if:
(a) you are a kind of entity specified in the regulations; and
(b) the acquisition is of a kind specified in the regulations; and
(c) you or the entity claims the amount in the *approved form. 105-125(2)
The amount is payable:
(a) in accordance with the conditions and limitations; and
(b) within the period and manner;
set out in the regulations.105-125(3)
The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition. 105-125(4)
A determination by the Commissioner under subsection (1) is not a legislative instrument.
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