Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_14
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 14
Character Range: 19770–20729

14  Acquisitions and payment of refund—JSF Program
(1) This section covers an acquisition made on or after 1 November 2021 that:
          (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
(b) at the time of the acquisition, was intended for use in the JSF Program.
(2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable.
(3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.

Note:  The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America.
Part 5—Japan