Document ID: chunk:federal_register_of_legislation:F2004C00856:body:0:p4
Version: federal_register_of_legislation:F2004C00856
Segment Type: other
Provision Reference: 
Character Range: 7527–10306

(b) the work of the Commission in which he is participating; or
 (c) the mission that he is performing on behalf of the Commission,
  as the case may be, but not to any other papers and documents.

 (3) A person who has served on such a committee or has participated in such work or has performed such a mission has the immunities specified in Part II of the Fifth Schedule to the Act.

9A Indirect tax concession scheme — acquisitions

 (1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Commission 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;
 (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;
 (viii) services directly relating to matters listed in Article IV of the 1947 Agreement Establishing the South Pacific Commission, other than services relating to the ordinary operations of the Commission;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 5 (1);
 (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 Commission and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other thing.

 (2) However, an acquisition by the Commission is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Commission.

 (3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) 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 subregulation 6 (2);
 (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) For subregulation (3), the persons are:
 (a) the Secretary-General of the Commission; and
 (b) the Deputy Secretary-General of the Commission.

 (5) However:
 (a) an acquisition by a person mentioned in subregulation (4) is covered by