105‑120 Refund scheme—defence related in105‑120 Refund scheme—defence related international obligations

105‑120 Refund scheme—defence related international obligations

(1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if: (a) you are in a class of entities determined by the *Defence Minister; and (b) the acquisition is covered by a determination of the Defence Minister; and (c) the acquisition is made: (i) by or on behalf of a *visiting force that is; or (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or (iii) by any other entity that is; covered by a determination of the Defence Minister; and (d) at the time of the acquisition, it was intended for: (i) the official use of the visiting force; or (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or (iii) any other use; and that use is covered by a determination of the Defence Minister; and (e) you claim the amount in the *approved form. (2) The amount is payable: (a) in accordance with the conditions and limitations; and (b) within the period and manner; determined by the *Defence Minister. (3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use. (4) A determination under this section is a legislative instrument.