A New Tax System (Goods and Services Tax) Regulations 2019
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.
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