Document ID: chunk:federal_register_of_legislation:F2004C00446:body:0:p4
Version: federal_register_of_legislation:F2004C00446
Segment Type: other
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Character Range: 7533–10258

(ii) an exemption from indirect tax under section 11B of the Act.

 (4) For subregulation (3), the persons are:
 (a) a person who is a Council member or an officer; and
 (b) a person who:
 (i) is a conciliator or an arbitrator; and
 (ii) is not an Australian citizen; and
 (c) a person who is a party, agent, counsel, advocate, witness or expert in proceedings:
 (i) who is not an Australian citizen; and
 (ii) whose travel or stay is undertaken in the exercise of his or her function as a party, agent, counsel, advocate, witness or expert in proceedings.

 (5) In paragraph (3) (b):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

Note   Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.

10B 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 the following conditions are satisfied:
 (a) the person who made the acquisition is subject to an agreement in writing between the Centre and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (2) if:
 (i) for a payment in relation to an acquisition of a motor vehicle — the person disposes of the motor vehicle (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 3 years after it was acquired; or
 (ii) for a payment in relation to an acquisition of goods other than a motor vehicle — the person 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
 (iii) for a payment in relation to an acquisition of services or any other acquisition — the person 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;
 (b) if the person has breached a previous agreement under paragraph (a) — the person complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure that the person complies with the agreement.

 (2) For subparagraphs (1) (a) (i) and (ii):
 (a) a sale of