137FRebate scheme

137F Rebate scheme (1) The Minister may determine a scheme to provide a rebate to a person who is required to pay tax under a tax law (a rebate scheme). (2) The rebate scheme must include the following matters: (a) who is eligible to claim the rebate; (b) the amount of the rebate, or the method of calculating the amount of the rebate, including any limits; (c) a statement about whether, in the Minister’s opinion, the scheme is consistent with human rights. (3) The rebate scheme may include the following matters: (a) if the rebate applies for a period—the period for which the rebate applies; (b) if an application is required for the rebate—how the application is to be made; (c) information that the commissioner may require to decide an application; (d) conditions applying in relation to the rebate. (4) The rebate scheme may provide for any other relevant matter to be determined by the commissioner by notifiable instrument. (5) A rebate scheme determination is a disallowable instrument.