A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 7   Amendments relating to diplomatic, consular and related privileges and immunities

Overseas Missions (Privileges and Immunities) Act 1995

37   After section 12

Insert:

12A Indirect tax concession scheme

(1) If:

(a) an acquisition covered by regulations made for the purposes of this section is made:

(i) by or on behalf of the head of a designated overseas mission that has been granted an exemption (to some extent) from taxation under the regulations; or

(ii) by a person referred to in section 7, or another person, who is covered by regulations made for the purposes of this section; and

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

(i) the official use of the mission; or

(ii) a use covered by regulations made for the purposes of this section;

the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the mission (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.

(2) A claim for an amount covered by subsection (1) must be in the approved form.

(3) The amount is payable:

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

(b) within the period and in the manner;

set out in regulations made for the purposes of this section.

(4) Regulations made for the purposes of subsection (3) may permit the Commissioner to determine the period within which, and the manner in which, the amount is payable.

(5) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.