Document ID: chunk:federal_register_of_legislation:F2023C00826:reg:13a:p1
Version: federal_register_of_legislation:F2023C00826
Segment Type: reg
Provision Reference: reg 13A (pt 1/2)
Character Range: 16610–19254

13A  Indirect tax concession scheme—acquisitions
 (1) For paragraph 11C(1)(a) of the Act, acquisitions by the Commission are covered by these Regulations.
 (2) However, an acquisition by the Commission is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Commission.
 (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 10(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 person is a person who holds, or is performing the duties of, the office of Executive Secretary and who is not:
 (a) an Australian citizen; or
 (b) a permanent resident of Australia.
 (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 11B 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, the person has not received:
 (A) a