13Indirect tax concession scheme—claims for payment

13 Indirect tax concession scheme—claims for payment

A claim for payment in relation to an acquisition covered by this Part: (a) must be signed by, or for, the Director‑General; and (b) if so requested by the Commissioner of Taxation—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; or (ii) in any other case—to the Commissioner of Taxation; 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 11(1)(d), other than an acquisition of real property by lease—may only be sent as specified in the arrangement mentioned in that paragraph or, if the arrangement does not so specify: (i) with another claim; or (ii) at least 3 months after another claim from the SKAO is sent; and (f) for an acquisition that is not mentioned in paragraph (d) or (e) of this section—may only be sent: (i) with another claim; or (ii) at least 3 months after another claim from the SKAO is sent.

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