Document ID: chunk:federal_register_of_legislation:F2004C00644:body:0:p5
Version: federal_register_of_legislation:F2004C00644
Segment Type: other
Provision Reference: 
Character Range: 10060–12677

from indirect tax under section 11B of the Act; or
 (ii) within the previous 3 years, the Director has not received:
 (A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and
 (c) an acquisition of a motor vehicle for the personal use of a member of the family of the Director is covered by these Regulations only if:
 (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the Director received:
 (A) a concession under section 11C of the Act; or
 (B) an exemption under section 11B 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, the Director has not received:
 (A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or
 (B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.

 (5) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person mentioned in subregulation (6), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:
 (a) the vehicle is acquired within the first 6 months of the person's installation in Australia and the person has not previously received:
 (i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
 (ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or
 (b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:
 (i) a concession under section 11C of the Act; or
 (ii) an exemption from indirect tax under section 11B of the Act.

 (6) For subregulation (5), a person is a person who:
 (a) holds, or is performing the duties of, an office in the organisation (other than the Director); and
 (b) is not an Australian citizen.

 (7) In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (b):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

Note   Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.

10B Indirect