Document ID: chunk:federal_register_of_legislation:F2015C00694:reg:7
Version: federal_register_of_legislation:F2015C00694
Segment Type: reg
Provision Reference: reg 7
Character Range: 7138–7821

7  Sales tax
 (1) Subject to this regulation and regulation 8, the Mission and officers and employees of the Mission are exempt from the obligation to pay sales tax on goods that are exempt from duties of customs or excise under regulation 6.
 (2) The exemption does not apply unless:
 (a) in the case of goods for official use—the Head of Mission; or
 (b) in the case of goods for personal use—the person who had the benefit of the exemption;
enters an agreement with an authorised person:
 (c) to notify an authorised person if the exemption is lost under subregulation 8(2); and
 (d) to pay an amount that the authorised person may determine and notify under that subregulation.