Regulation 50C
Conditions for refund to taxable person, etc.
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
A taxable person who has made a refund to a tourist is entitled to a refund under the scheme if and only if the following conditions are satisfied:
the taxable person makes a refund to the tourist (including through an approved central refund counter operator) within 3 months after the date the application of the tourist for the refund is approved;
where the approval for the application of the tourist was obtained through the electronic system, the taxable person who has made the refund was an approved central refund agency or an approved independent retailer at the time of purchase of the goods by the tourist; (c)where the approval for the application of the tourist was obtained by the tourist furnishing an application form on or after 19 August 2012 to the proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport or cruise terminal —
the application form was provided to the tourist by the taxable person from whom the tourist purchased the goods; and
in the case of a purchase made on or after 19 August 2012, the taxable person was, at the time the taxable person provided the form, approved under regulation 50(3)(b); (d)the taxable person who has made the refund is able to produce such documents as the Comptroller may require for the purpose of supporting the taxable person’s claim for the refund.
Subregulation 2
The Comptroller may, in the Comptroller’s discretion, waive the condition mentioned in paragraph (1)(c)(ii), without affecting the application of regulation 50(6) and (7) (read with regulation 108).
Subregulation 3
A taxable person who is entitled to a refund under paragraph (1) may claim the refund by including the correct amount of the refund in the appropriate box on the taxable person’s return.
Subregulation 4
If, at the time the taxable person becomes entitled under paragraph (1) to a refund, the taxable person is no longer required to make returns to the Comptroller, the taxable person must make a claim to the Comptroller in such form and manner as the Comptroller may determine.
Subregulation 5
Where the taxable person fails to comply with any requirement of the scheme or of this Part (including any condition imposed on the taxable person under or pursuant to the scheme or this Part), the taxable person must repay to the Comptroller the amount of the refund obtained by the claim to which the failure to comply relates; and the taxable person must repay the amount immediately by including that amount in the appropriate box on the taxable person’s return.
Subregulation 6
If, at the time the taxable person is required to repay any amount under paragraph (5), the taxable person is no longer required to make returns to the Comptroller, the taxable person must repay such amount to the Comptroller within one month after the taxable person receives the payment of the refund to the taxable person mentioned in paragraph (1) and in such form and manner as the Comptroller may determine.