Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_10
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 13842–15177

10  Acquisitions and payment of refund—official use by a visiting force
 (1) This section covers an acquisition, 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 the official use of a visiting force of the United States of America.
 (2) Subject to the conditions in subsection (3), 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) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if:
 (a) the property acquired is not for resale; and
 (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired.
 (4) 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.