Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_5
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 6548–8275

5  Schedules
  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Part 2—Papua New Guinea

  6  Acquisitions and payment of refund – vehicles and other goods
(1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that:
 (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and
 (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea.
(2) Subject to the condition 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 the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable.
(3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea.
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 visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force).

Part 3—Singapore