Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_16
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 16
Character Range: 78783–79967

16                                                            Both of the following apply:
                                                              (a) excise duty has been paid on goods that:
                                                              (i) are sold to, or for use by, a person covered by a Status of Forces Agreement between the Australian Government and the government of a foreign country; and
                                                              (ii) are for the official use of a person covered by the agreement; and
                                                              (iii) are not resold in Australia to a person not covered by the agreement;
                                                              (b) either:
                                                              (i) the price for which the goods were sold to that person did not include an amount for excise duty; or
                                                              (ii) if the price for which the goods were sold to that person included an amount for excise duty—an amount equal to the amount of excise duty has been refunded or credited to that person.