Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_7
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 8275–9327

7  Acquisitions and payment of refund—fuels, oils and lubricants
(1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that:
 (a) is made by the Government of Singapore or a person or body on behalf of that Government; and
 (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of:
  (i) a member of a visiting force of Singapore; or
 (ii) a member of a civilian component of a visiting force of
                   Singapore.
(2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable.
(3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore.