Document ID: chunk:federal_register_of_legislation:F2004C00067:body:0:p4
Version: federal_register_of_legislation:F2004C00067
Segment Type: other
Provision Reference: 
Character Range: 7477–10161

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 an arrangement between the Agency 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 Agency is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Agency.

 (3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) 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) removal of goods services;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 6 (2);
 (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.

 (4) For subregulation (3), the persons are:
 (a) the Director-General of the Agency; and
 (b) the Deputy Director-General of the Agency; and
 (c) the Inspector-General of the Department of Safeguards and Inspection of the Agency.

 (5) However:
 (a) an acquisition by a person mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and
 (b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) is covered by these Regulations only if:
 (i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received:
 (A) a concession under section 11C of the Act; or
 (B) an exemption from indirect tax under section 11B of the Act; or
 (ii) within the previous 3 years, the person has not received:
 (A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under section 11B 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 a person mentioned in subregulation (4) is covered by these Regulations only if:
 (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received:
 (A) a concession under section 11C of the Act; or
 (B) an exemption under section