Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_8:p1
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 1/2)
Character Range: 9327–11983

8  Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative
(1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that:
 (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and
 (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative.
(2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable.
(3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account.

Part 4—United States of America

Division 1—General

  9  Acquisitions and payment of refund—motor vehicles for members of visiting force
 (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that:
 (a) is made by a member of a visiting force of the United States of America; and
 (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member.
 (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable.
 (3) A refund is only payable if:
 (a) the motor vehicle was manufactured or assembled in Australia; and
 (b) the motor vehicle:
                  (i) remains 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