Document ID: chunk:federal_register_of_legislation:F2015C00694:reg:9a:p2
Version: federal_register_of_legislation:F2015C00694
Segment Type: reg
Provision Reference: reg 9A (pt 2/3)
Character Range: 13053–15584

the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the officer received:
 (A) a concession under section 12A of the Act; or
 (B) an exemption from indirect tax under subsection 9(2) of the Act; or
 (ii) within the previous 3 years, the officer has not received:
 (A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 9(2) of the Act on the importation of another motor vehicle; and
 (c) an acquisition of a motor vehicle for the personal use of a member of the family of an officer of the Mission is covered by these Regulations only if:
 (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the officer) received:
 (A) a concession under section 12A of the Act; or
 (B) an exemption under subsection 9(2) 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, no family member (except the officer) has received:
 (A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (B) an exemption from indirect tax under subsection 9(2) of the Act on the importation of another motor vehicle.
 (5) For paragraph 12A(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by an employee of the Mission for the personal use of the employee is covered by these Regulations if:
 (a) the vehicle is acquired within the first 6 months of the employee's installation in Australia and the employee has not previously received:
 (i) a concession under section 12A of the Act for the acquisition of another motor vehicle; or
 (ii) an exemption from indirect tax under subsection 9(2) 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 employee has received:
 (i) a concession under section 12A of the Act; or
 (ii) an exemption from indirect tax under subsection 9(2) of the Act.
 (6) In subparagraphs (4)(b)(i) and (c)(i), and paragraph (5)(b):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.
Note: Section 12A 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.