Document ID: chunk:federal_register_of_legislation:F2024L00731:reg:13
Version: federal_register_of_legislation:F2024L00731
Segment Type: reg
Provision Reference: reg 13
Character Range: 11227–12338

13  Indirect tax concession scheme—acquisitions
 (1) For the purposes of paragraph 11C(1)(a) of the Act, the following acquisitions by or on behalf of OCCAR are covered by this instrument:
 (a) an acquisition, on a single tax invoice for a taxable supply of at least $200 (including indirect tax), of goods (by purchase or lease) or services;
 (b) an acquisition of goods that are freed from duties of excise by section 8 of this instrument;
 (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by this instrument;
 (d) an acquisition of any of the following, if the acquisition is subject to an arrangement between OCCAR and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other thing.
 (2) However, an acquisition made by or on behalf of OCCAR is covered by this instrument only if, at the time of the acquisition, it was strictly necessary for the exercise of the official activities of OCCAR.