Document ID: chunk:federal_register_of_legislation:F2004C00165:body:0:p4
Version: federal_register_of_legislation:F2004C00165
Segment Type: other
Provision Reference: 
Character Range: 7538–10276

mission on behalf of the United Nations has the immunities specified in Part II of the Fifth Schedule to the Act.

11A Indirect tax concession scheme — acquisitions

 (1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the United Nations are covered by these Regulations:
 (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
 (i) goods (by purchase or lease);
 (ii) mail services;
 (iii) telecommunications services;
 (iv) electricity or gas services;
 (v) protection of premises services;
 (vi) removal of goods services;
 (vii) freight and cartage other than removal of goods;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 5 (1);
 (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations;
 (d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the United Nations and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other thing.

 (2) However, an acquisition by the United Nations is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the United Nations.

 (3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) are covered by these Regulations:
 (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
 (i) goods (by purchase or lease);
 (ii) removal of goods services;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 6 (2), 7 (2) or 8 (2);
 (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations.

 (4) For subregulation (3), the persons are:
 (a) the Secretary-General of the United Nations; and
 (b) an Under Secretary-General of the United Nations; and
 (c) an Assistant Secretary-General of the United Nations.

 (5) However:
 (a) an acquisition by a person mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and
 (b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) is covered by these Regulations only if:
 (i) the vehicle was acquired in