Commonwealth Consolidated Acts

CONSULAR PRIVILEGES AND IMMUNITIES ACT 1972 - SECT 10A

  (1)   If:

  (a)   an acquisition covered by a determination of the Minister is made:

  (i)   by or on behalf of the head of a consular post; or

  (ii)   by a consular officer or member of his or her family forming part of his or her household, or another person, who is:

    covered by a determination of the Minister; and

  (b)   at the time of the acquisition, it was intended for:

  (i)   the official use of the consular post; or

  (ii)   a use covered by a determination of the Minister;

the Commissioner must, on behalf of the Commonwealth and subject to subsection   ( 3), pay to the head of the consular post (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.

  (2)   A claim for an amount covered by subsection   ( 1) must be in the approved form.

  (3)   The amount is payable:

  (a)   in accordance with the conditions and limitations; and

  (b)   within the period and in the manner;

determined by the Minister.

  (4)   A determination under this section is a legislative instrument .

  (5)   In this section:

"consular post" includes a post that has privileges and immunities conferred on it under section   9.