Document ID: chunk:federal_register_of_legislation:F2024C00703:reg:6:p2
Version: federal_register_of_legislation:F2024C00703
Segment Type: reg
Provision Reference: reg 6 (pt 2/3)
Character Range: 6797–9505

exceptional circumstances to replace a motor vehicle for which a family member (except the consular officer) received:
 (A) a concession under section 10A of the Act; or
 (B) an exemption from indirect tax under subsection 6(1A) of the Act; or
 (ii) the family member is eligible to hold a driver's licence that is valid in Australia and, within the previous 3 years, no family member (except the consular officer) has received:
 (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and
 (d) unless mentioned in Schedule 1, the only acquisition covered by this Determination for the personal use of a consular employee (but not a member of the family of the consular employee) of a consular post covered by this Determination, is an acquisition of a Australian‑manufactured motor vehicle:
 (i) within the first 6 months of the employee's installation in Australia provided that the employee has not previously received:
 (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; or
 (ii) in exceptional circumstances to replace a motor vehicle for which the employee received:
 (A) a concession under section 10A of the Act; or
 (B) an exemption from indirect tax under subsection 6(1A) of the Act; and
 (e) an acquisition for the personal use of a member of the family of a consular employee of a consular post covered by this Determination is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use; and
 (f) the only acquisition covered by this Determination for a consular post headed by an honorary consular officer is an acquisition of alcohol or tobacco:
 (i) obtained in connection with a national day celebration for that consular post; and
 (ii) that are freed from duties of excise under section 7 of the Act.
 (3) In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.
 (4) Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if:
 (a) the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and
 (b) the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or