Document ID: chunk:federal_register_of_legislation:F2004C00756:front:0:p4
Version: federal_register_of_legislation:F2004C00756
Segment Type: other
Provision Reference: 
Character Range: 7172–9748

employee of the Canberra office, or a member of an employee's family, the exemption applies only to the personal effects of that employee or a family member of that employee imported within 6 months after the person's first arrival in Australia.

 (3) The exemption does not apply unless an authorised person holds a written undertaking that, if the exemption is lost under subregulation 10 (2), the authorised person will:
 (a) be given written notice of that fact; and
 (b) be paid the amount determined in relation to the lost exemption under that subregulation.

 (4) The written undertaking is to be given:
 (a) in the case of goods for use by TECO — by the Representative or the head of a State office; or
 (b) in the case of goods for personal use — by the person who (or a member of whose family) had the benefit of the exemption.

 (5) The exemption does not apply to goods:
 (a) to which a declaration under subregulation 10 (1) applies; or
 (b) to which a declaration under subregulation 10 (4) applies, unless an authorised person is given the further undertaking and security (if required).

9 Sales tax

 (1) The sale of goods mentioned in regulation 8, to TECO or a person mentioned in subregulation 8 (1), is exempt from sales tax.

 (2) The exemption does not apply unless an authorised person holds a written undertaking that, if the exemption is lost under subregulation 10 (2), the authorised person will:
 (a) be given written notice of that fact; and
 (b) be paid the amount determined in relation to the lost exemption under that subregulation.

 (3) The written undertaking is to be given by:
 (a) in the case of goods for use by TECO — the Representative or the head of a State office; or
 (b) in the case of goods for personal use — the person who (or a member of whose family) had the benefit of the exemption.

 (4) The exemption does not apply to goods:
 (a) to which a declaration under subregulation 10 (1) applies; or
 (b) to which a declaration under subregulation 10 (4) applies, unless an authorised person is given the further undertaking and security (if required).

10 Loss of exemption — sales tax, customs duty and excise duty

 (1) An authorised person may declare, in writing, in relation to particular goods, that in his or her opinion, the reasonable requirements of TECO or the person purchasing the goods, have adequately been met by other goods for which TECO or the person has already had the benefit of an exemption claimed under regulation 8 or 9.

 (2) If goods for which an exemption has been claimed under regulation 8 or