TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]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.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.