Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_15
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 15
Character Range: 20729–23002

15  Acquisitions and payment of refund—activities under the Japan RAA
(1) This section covers an acquisition or use of materials, supplies, equipment (including Motor Vehicles) and services made after entry into force of the Japan RAA that:
 (a) is made by the Government of Japan or a person or body on behalf of that Government; and
 (b) at the time of the acquisition, was intended for their own consumption or for exclusive and official use of:
                  (i) a visiting force of Japan; or
                  (ii) the civilian component of a visiting force of Japan.
(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 Japan, or a member of a civilian component of a visiting force, or by or on behalf of that member, is payable.
(3) A refund is only payable in respect of materials, supplies, equipment (including Motor Vehicles) and services if:
 (a) unless otherwise approved by the Defence Minister, the Government of Japan retains title in the resulting property acquired (from the acquisition of those materials, supplies, equipment and services); and
 (b) the acquisition is not a personal acquisition of materials, supplies, equipment, and services by a member of the visiting force of Japan or the civilian component of the visiting force of Japan; and
 (c) Defence Department would have been entitled to an input tax credit had they made the acquisition under the same circumstances; and
 (d) a tax invoice is provided to Defence Department in respect of the relevant acquisition.
(4) For the purposes of this 'Part 5 – Japan', 'civilian component' excludes those persons falling within sections 5(3)(a)(ii) and 5(3)(b) of the Defence (Visiting Forces) Act 1963.
 (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Japan, or to the Defence Department on behalf of the member of the visiting force of Japan.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Japan or reimbursed by the Defence Department to the Government of the Japan.