Document ID: chunk:federal_register_of_legislation:F2016L01910:reg:14
Version: federal_register_of_legislation:F2016L01910
Segment Type: reg
Provision Reference: reg 14
Character Range: 10537–11839

14  Indirect tax concession scheme—acquisitions
 (1) For paragraph 11C(1)(a) of the Act, the following acquisitions by the Organisation are covered by this instrument:
 (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
 (i) goods (by purchase or lease);
 (ii) mail services;
 (iii) telecommunications services;
 (iv) electricity or gas services;
 (v) protection of premises services;
 (vi) removal of goods services;
 (vii) freight and cartage other than removal of goods;
 (b) an acquisition of goods that are freed from duties of excise by section 7 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 the Organisation and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other thing.
 (2) However, an acquisition by the Organisation is covered by this instrument only if, at the time of the acquisition, it was intended for the official use of the Organisation.