Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesThe Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if:
(a) you are in a class of entities determined by the *Defence Minister; and
(b) the acquisition is covered by a determination of the Defence Minister; and
(c) the acquisition is made:
(i) by or on behalf of a *visiting force that is; or
(ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force who is; or
covered by a determination of the Defence Minister; and
(iii) by any other entity that is;
(d) at the time of the acquisition, it was intended for:
(i) the official use of the visiting force; or
(ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force; or
and that use is covered by a determination of the Defence Minister; and
(iii) any other use;
(e) you claim the amount in the *approved form.
105-120(2)
The amount is payable:
(a) in accordance with the conditions and limitations; and
(b) within the period and manner;
determined by the *Defence Minister.
105-120(3)
The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use.
105-120(4)
A determination under this section is a legislative instrument.
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