WORLD TRADE ORGANIZATION (PRIVILEGES AND IMMUNITIES) REGULATIONS 1996 - REG 9C Indirect tax concession scheme -- claims for payment

WORLD TRADE ORGANIZATION (PRIVILEGES AND IMMUNITIES) REGULATIONS 1996 - REG 9C

    A claim for payment under regulation 9A:

  (a)   must be signed by, or for, the Director-General; and

  (b)   must be sent with the tax invoice for the acquisition; and

  (c)   must be sent:

  (i)   for an acquisition of a motor vehicle   -- to the Protocol Branch of the Department of Foreign Affairs and Trade; or

  (ii)   in any other case   -- to the Australian Taxation Office; and

  (d)   for an acquisition of a motor vehicle or an acquisition of real property by lease   -- may be sent at any time after the acquisition; and

  (e)   for an acquisition of a kind mentioned in paragraph 9A   (1)   (d), except an acquisition of real property by lease   -- may only be sent:

  (i)   in accordance with the arrangement mentioned in that paragraph; or

  (ii)   if the arrangement does not specify a time when a claim may be sent:

  (A)   with another claim; or

  (B)   at least 3 months after another claim from the WTO is sent; and

  (f)   for an acquisition that is not mentioned in paragraph   (d)
or (e)   -- may only be sent:

  (i)   with another claim; or

  (ii)   at least 3 months after another claim from the WTO.

Note       Paragraphs 9C   (e) and (f) are intended to limit the number of claims from the WTO to one in each quarter, to minimise delays in the processing of claims.