Document ID: chunk:federal_register_of_legislation:F2005C00034:body:0:p4
Version: federal_register_of_legislation:F2005C00034
Segment Type: other
Provision Reference: 
Character Range: 7519–10265

(a) of the Act, the following acquisitions by PrepCom, made on or after 17 August 2000, are covered by these Regulations:
 (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 subregulation 6 (1);
 (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 these Regulations;
 (d) an acquisition of any of the following, if the acquisition is subject to a written arrangement between PrepCom 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 PrepCom is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of PrepCom.

16 Indirect tax concession scheme — conditions

 (1) For paragraph 11C (3) (a) of the Act, the amount mentioned in subsection 11C (1) of the Act is payable only if there is a written arrangement between PrepCom and the Commonwealth for PrepCom to repay to the Commonwealth the amount worked out under subregulation (4) if:
 (a) for a payment in relation to an acquisition of goods — PrepCom 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 they were acquired; or
 (b) for a payment in relation to an acquisition of services or any other acquisition (except an acquisition covered by paragraph 15 (1) (d)) — PrepCom assigns the services to another person (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.

 (2) Subregulation (1) does not apply to a payment in relation to the acquisition of goods or services that are disposed of to the Commonwealth in accordance with a written arrangement between the Commonwealth and PrepCom.

 (3) For paragraph (1) (a):
 (a) a sale of goods to a finance company as part of a sale and lease-back arrangement is not a disposal of the goods; and
 (b) PrepCom is taken to have disposed of goods to which that paragraph applies within the