TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]
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.
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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