Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_11:p1
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 1/2)
Character Range: 15177–17831

11  Acquisitions and payment of refund—goods for commissaries
 (1) This section covers an acquisition of goods that:
 (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
 (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America.
 (2) Subject to the conditions 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 Government of the United States of America is payable.
 (3) A refund is only payable if, in the event the acquired goods are sold:
 (a) they are sold only to:
                  (i) a member of a visiting force of the United States of America; or
                  (ii) a member of a civilian component of a visiting force of the United States of America; or
                  (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and
 (b) they are not resold on the local market.
 (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.
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 the United States of America or reimbursed by the Defence Department to the Government of the United States of America.

Division 2—Pine Gap and North West Cape

   12  Acquisitions and payment of refund—use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station
 (1) This section covers an acquisition that:
 (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
 (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of:
                  (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or
                  (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station).
 (2) Subject to the conditions 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 Government of the United States of America is payable.
 (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if:
 (a) the property acquired is not for resale;
 (b) the Government of the United States of America has certified that the property acquired