Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 168.5.12

             (1)  This section applies if:

                     (a)  an acquirer complies with subsections 168-5.10(1) and (3) or subsections 168-5.10C(1) and (3) at the request of an officer of Customs; and

                     (b)  the officer is satisfied that the acquirer is entitled to be paid an amount under section 168-5 of the Act.

             (2)  The officer must give the acquirer a payment authority that includes:

                     (a)  information identifying the acquirer; and

                     (b)  the amount to which the acquirer is entitled.