Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies in relation to the exemption from customs duties, taxes and related charges provided for by paragraph 1 of Article 36, or paragraph 1 or paragraph 2 of Article 37, of the Convention as having the force of law by virtue of section 7 in respect of articles imported into Australia that are for the use of a mission or person referred to in that paragraph.
(a) section 177 - 5 of the GST Act; and
(b) section 21 - 5 of the Luxury Car Tax Act; and
(c) section 27 - 25 of the Wine Equalisation Tax Act;
indirect tax that would be payable on an importation under one of those Acts is not payable on an importation covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 of Article 36, or paragraph 1 or paragraph 2 of Article 37, of the Convention and section 7 of this Act.
(2) The exemption does not apply where any other articles of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption under the Customs Act 1901 , intended for the use of the mission or person and the Customs Minister , by instrument in writing, declares that, in his or her opinion, the reasonable requirements of the mission or person, as the case may be, have adequately been met by the other articles.
(3) The exemption does not apply unless:
(a) the person for whose use the articles are intended, or, if the articles are intended for the use of a mission, the head of the mission, agrees that, if the articles are sold or otherwise disposed of in Australia or in an external Territory within, in the case of articles other than motor vehicles, 2 years, and in the case of motor vehicles, 3 years, after the date of entry of the articles for home consumption under the Customs Act 1901 , he or she will pay to the Commonwealth an amount equal to so much (if any) as the Customs Minister determines of the customs duties, taxes and related charges that, but for paragraph 1 of Article 36, or paragraph 1 or paragraph 2 of Article 37, of the Convention, as the case may be, would have been payable in respect of the articles; and
(b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other articles and has committed a breach of that last - mentioned agreement--the person complies with such conditions, if any, as the Customs Minister , by instrument in writing, determines (which may include a condition that the person give security, satisfactory to that Minister, that he or she will comply with the first - mentioned agreement).
(4) In subsection ( 3), motor vehicle means a vehicle
with a motor engine, being a vehicle ordinarily for use on land.