9CIndirect tax concession scheme—claims for payment

9C Indirect tax concession scheme—claims for payment

A claim for payment under regulation 9A: (a) must be signed by, or for, the head of a Specialized Agency; 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 Specialized Agency 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 Specialized Agency.

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