Document ID: chunk:federal_register_of_legislation:F2000B00308:body:0:p9
Version: federal_register_of_legislation:F2000B00308
Segment Type: other
Provision Reference: 
Character Range: 20243–22889

tax under section 11B of the Act on the importation of another motor vehicle; or
 (ii) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the Tribunal or member of the Tribunal received:
 (A) a concession under section 11C of the Act; or
 (B) an exemption from indirect tax under section 11B of the Act; and
 (c) an acquisition of a motor vehicle for the personal use of a member of the family of a member of the Tribunal is covered by these Regulations only if:
 (i) the family member is eligible to hold a driver's licence that is valid in Australia and, within the previous 3 years, the family member 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; or
 (ii) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the family member received:
 (A) a concession under section 11C of the Act; or
 (B) an exemption under section 11B of the Act.

 (3) In subparagraphs (2) (b) (ii) and (c) (ii):
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.

26 Conditions

 (1) For paragraph 11C (3) (a) of the Act, the amount mentioned in subsection 11C (1) of the Act is payable only if the following conditions are satisfied:
 (a) the person who made the acquisition is subject to an agreement in writing between the person and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (3) if:
 (i) for a payment in relation to an acquisition of a motor vehicle — the person disposes of the motor vehicle (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 3 years after it was acquired; or
 (ii) for a payment in relation to an acquisition of goods other than a motor vehicle — the person disposes of the goods (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 2 years after