Document ID: chunk:federal_register_of_legislation:F2004C00756:front:0:p7
Version: federal_register_of_legislation:F2004C00756
Segment Type: other
Provision Reference: 
Character Range: 14290–16872

taxation (including customs duties) conferred by these Regulations.

 (4) However:
 (a) an acquisition by an officer of TECO or a member of an officer's family is covered by these Regulations (under subregulation (3)) only if, at the time of the acquisition, it was intended for the personal use of the officer, or of a member of the family of the officer; and
 (b) an acquisition of a motor vehicle for the personal use of an officer of TECO is covered by these Regulations only if:
 (i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the officer received:
 (A) a concession under section 12A of the Act; or
 (B) an exemption from indirect tax under subsection 9 (2) of the Act; or
 (ii) within the previous 3 years, the officer has not received:
 (A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 9 (2) of the Act on the importation of another motor vehicle; and
 (c) an acquisition of a motor vehicle for the personal use of a member of the family of an officer of TECO is covered by these Regulations only if:
 (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the officer) received:
 (A) a concession under section 12A of the Act; or
 (B) an exemption under subsection 9 (2) of the Act; or
 (ii) the family member is eligible to hold a driver's licence that is valid in Australia and, within the previous 3 years, no family member (except the officer) has received:
 (A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 9 (2) of the Act on the importation of another motor vehicle.

 (5) For paragraph 12A (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by an employee, or a member of the family of an employee, of the Canberra office for the personal use of the employee or a family member, is covered by these Regulations if:
 (a) the vehicle is acquired within the first 6 months of the employee's installation in Australia and no family member has previously received:
 (i) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (ii) an exemption from indirect tax under subsection 9 (2) of the Act on the importation of another motor vehicle; or
 (b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member received:
 (i) a concession under section 12A