A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Repealed)

Pt 2 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 1, effective 14 September 2006.

Reg 5 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 1, effective 14 September 2006. Reg 5 formerly read:

5 Payment of special petroleum credits (Act s 16C(3))  
(1)
A person entitled to a special petroleum credit may apply to the Commissioner for payment of the special petroleum credit.

(2)
The application must be in the approved form.

(3)
The Commissioner must pay the special petroleum credit to which the applicant is entitled:

(a) to the person stated in the application as the person to whom the payment is to be made; and

(b) by cheque or electronic transfer of funds, in accordance with the instructions in the application.

(4)
If the application is made on or before 30 September 2000, payment must be made within 28 days after the application is made.

(5)
If the application is made after 30 September 2000, payment must be made as soon as practicable after the application is made.