21EPeriod and manner of payment of refunds

#### 21E Period and manner of payment of refunds (1) An application for a refund: (a) must be signed by the applicant; and (b) must be sent: (i) to the Australian Taxation Office; and (ii) with the tax invoice for the acquisition; and (c) in the case of an acquisition of a car—may be sent any time after the acquisition; and (d) in the case of an acquisition that is not a car—may be: (i) sent with another claim; or (ii) sent at least 3 months after another claim made by the entity. > Note: Subparagraph (1)(d)(ii) is intended to limit the number of claims from each entity to 1 in each quarter, to minimise delays in the processing of claims. (2) For subsection 105‑125(2) in Schedule 1 to the Act, the amount is to be paid to a single recipient or account nominated by the entity.