Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_15
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 15
Character Range: 77737–78783

15                                                            Both of the following apply:
                                                              (a) excise duty has been paid on goods that:
                                                              (i) are sold to a person for the use by, and official use of, a government of a foreign country under an agreement between that government and the Australian Government; and
                                                              (ii) are not for the purpose of trade;
                                                              (b) either:
                                                              (i) the price for which the goods were sold to that person did not include an amount in respect of excise duty; or
                                                              (ii) if the price at which the goods were sold to that person included an amount in respect of excise duty—an amount equal to the amount of excise duty has been refunded or credited to that person.