Document ID: chunk:federal_register_of_legislation:F2023C00826:reg:13a:p2
Version: federal_register_of_legislation:F2023C00826
Segment Type: reg
Provision Reference: reg 13A (pt 2/2)
Character Range: 19041–20854

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 concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or
 (B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.
 (6) For paragraph 11C(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by a person who holds an office in the Commission (other than the office of Executive Secretary), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:
 (a) the vehicle is acquired within the first 6 months of the person's installation in Australia and the person has not previously received:
 (i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
 (ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or
 (b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:
 (i) a concession under section 11C of the Act; or
 (ii) an exemption from indirect tax under section 11B of the Act.
 (7) In subparagraphs (5)(b)(i) and (c)(i) and paragraph (6)(b):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.
Note: Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.