A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
-
The special rules
Part 4-7
-
Special rules mainly about returns, payments and refunds
Division 168
-
Tourist refund scheme
Subdivision 168-F
-
Documentation relating to entitlement to payment
SECTION 168-5.12
Payment authority
(1)
This section applies if:
(a) an acquirer complies with subsections 168-5.10(1) and (3) or subsections 168-5.10C(1) and (3) 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.
(2)
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.
This section applies if:
(a) an acquirer complies with subsections 168-5.10(1) and (3) or subsections 168-5.10C(1) and (3) 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.
(2)
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.