Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If:
(a) an acquisition covered by a determination of the Minister is made:
(i) by or on behalf of the head of a mission; or
(ii) by a member of the mission, a member of the family of such a person or another person, who is;
covered by a determination of the Minister; and
(b) at the time of the acquisition, it was intended for:
(i) the official use of the mission; or
(ii) a use covered by a determination of the Minister;
the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the mission (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.
(2) A claim for an amount covered by subsection (1) must be in the approved form.
(3) The amount is payable:
(a) in accordance with the conditions and limitations; and
(b) within the period and in the manner;
determined by the Minister.
(4) A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .
(5) In this section:
"mission" includes an international organisation that has been declared by the regulations for the purposes of section 5A.