Taxation Administration Regulations 2017
PART 4
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OTHER TAXES (CHAPTER 3 IN SCHEDULE 1 TO THE ACT)
Division 2
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Indirect taxes
SECTION 61
REFUND SCHEME
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PERIOD AND MANNER
61(1)
This section is made for the purposes of subsection 105-125(2) in Schedule 1 to the Act.
61(2)
An application for a refund:
(a) must be signed by the applicant; and
(b) must be sent:
(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:
61(3)
The amount to be refunded is to be paid to a single recipient or account nominated by the entity.
This section is made for the purposes of subsection 105-125(2) in Schedule 1 to the Act.
61(2)
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.
61(3)
The amount to be refunded is to be paid to a single recipient or account nominated by the entity.
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