Document ID: chunk:federal_register_of_legislation:F2015C00694:reg:8
Version: federal_register_of_legislation:F2015C00694
Segment Type: reg
Provision Reference: reg 8
Character Range: 7821–9708

8  Loss of exemption—sales tax, customs duty and excise duty
 (1) Regulations 6 and 7 do not apply in relation to goods if an authorised person, by instrument in writing, declares that, in his or her opinion, the reasonable requirements of the Mission or the person purchasing the goods have adequately been met by goods for which the Mission or the person has already had the benefit of an exemption claimed under those regulations.
 (2) If goods for which an exemption has been claimed under regulation 6 or 7 are sold or disposed of within the period specified in subregulation (3):
 (a) in the case of goods for official use—the Head of Mission; or
 (b) in the case of goods for personal use—the person who had the benefit of the exemption;
must pay the Commonwealth an amount for duties or tax, as the case may be, that would have been payable, apart from the period of exemption before the sale or disposal, as determined and notified by an authorised person.
 (3) The period referred to in subregulation (2) is:
 (a) in the case of a motor vehicle—3 years from:
 (i) the date of entry of the motor vehicle into Australia (if imported); or
 (ii) the date of purchase of the motor vehicle (if produced in Australia); and
 (b) in any other case—2 years from:
 (i) the date of entry of the goods into Australia (if imported); or
 (ii) the date of purchase of the goods (if produced in Australia).
 (4) If a person fails to comply with the requirements of subregulation (2) or an agreement under subregulation 6(3) or 7(2), an authorised person may, by instrument in writing, determine that the person cannot claim any further exemption under regulation 6 or regulation 7 unless the person enters a similar agreement, for any other goods, that may include a condition that the person give security, satisfactory to an authorised person, that he or she will comply with the agreement.