Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 21E

         (1)   An application for a refund:

                (a)    must be signed by the applicant; and

               (b)    must be sent:

                          (i)    to the Australian Taxation Office; and

                         (ii)    with the tax invoice for the acquisition; and

                (c)    in the case of an acquisition of a car -- may be sent any time after the acquisition; and

               (d)    in the case of an acquisition that is not a car -- may be:

                          (i)    sent with another claim; or

                         (ii)    sent at least 3 months after another claim made by the entity.

Note    Subparagraph (1) (d) (ii) is intended to limit the number of claims from each entity to 1 in each quarter, to minimise delays in the processing of claims.

         (2)   For subsection 62C (1) of the Act, the amount is to be paid to a single recipient or account nominated by the entity.