Document ID: chunk:federal_register_of_legislation:F2004C00756:front:0:p6
Version: federal_register_of_legislation:F2004C00756
Segment Type: other
Provision Reference: 
Character Range: 11810–14535

An entitlement to a privilege or immunity under these regulations for a matter that is not of an official nature ceases for a staff member when:
 (a) the staff member permanently leaves Australia; or
 (b) if, before permanently leaving, the staff member ceases to perform his or her official functions — that cessation occurs.

 (3) An entitlement to a privilege or immunity under these regulations for a matter that is not of an official nature ceases for a member of the family of the staff member when the staff member's eligibility ceases.

11A Indirect tax concession scheme — acquisitions

 (1) For paragraph 12A (1) (a) of the Act, the following acquisitions by a person mentioned in section 7 of the Act are covered by these Regulations:
 (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
 (i) goods (by purchase or lease);
 (ii) mail services for TECO;
 (iii) telecommunications services;
 (iv) electricity or gas services;
 (v) protection of premises services;
 (vi) removal of goods services;
 (vii) freight and cartage other than removal of goods;
 (b) an acquisition of goods that are freed from duties of excise by regulation 8;
 (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations;
 (d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the Representative and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other thing.

 (2) However, subject to subregulations (3), (5) and (6), an acquisition is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of TECO.

 (3) For paragraph 12A (1) (a) of the Act, the following acquisitions by an officer of TECO or a member of an officer's family are covered by these Regulations:
 (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
 (i) goods (by purchase or lease);
 (ii) removal of goods services;
 (b) an acquisition of goods that are freed from duties of excise by regulation 8;
 (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations.

 (4) However:
 (a) an acquisition by an officer of TECO or a member of an officer's family is covered by these Regulations (under subregulation (3)) only if, at the time of the