10BIndirect tax concession scheme

#### 10B Indirect tax concession scheme (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 legislative instrument. (5) In this section: > mission includes an international organisation that has been declared by the regulations for the purposes of section 5A.