51Credit entitlements

#### 51 Credit entitlements (1) Tables 3 and 3A set out the situations in which a claimant is entitled to a credit. (2) A claimant is not entitled to a credit for an amount of tax for which a credit entitlement has previously arisen (whether for the claimant or another person). (3) A claimant is not entitled to a credit unless the claim for the credit is lodged within 3 years after the time when the credit arises. (3A) An entitlement to a credit in respect of increased duty alcoholic goods sold before 1 July 2000 cannot arise from a return of the goods to the seller after 30 June 2000. (4) A claim for a credit must be made in the form and manner approved by the Commissioner, and must be accompanied by such supporting evidence as the Commissioner requires.