A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-5 - Documentation relating to entitlement to payment  

168-5.12   Payment authority  

This regulation applies if:

(a) an acquirer complies with subregulations 168-5.10(1) and (3) or subregulations 168-5.10C(1) and (2A) at the request of an officer of Customs; and

(b) the officer is satisfied that the acquirer is entitled to be paid an amount under section 168-5 of the Act.

The officer must give the acquirer a payment authority that includes:

(a) information identifying the acquirer; and

(b) the amount to which the acquirer is entitled.


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