Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_8:p2
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 2/2)
Character Range: 11764–13840

in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or
                  (ii) is exported within that 2 year period; and
 (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and
 (d) the claim for the refund:
                  (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and
                  (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and
(e) if the member who acquired the motor vehicle (the second motor vehicle):
                  (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or
                  (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and
          the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle
 (4) This subsection applies to the first motor vehicle if:
 (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or
 (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with:
                  (i) this instrument; or
                  (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or
                  (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005.
 (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America.
Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition.