The criteria in relation to goods mentioned in subregulation 4F(2) and paragraph 4H(2)(a) are that the goods:
(a) are goods the owner of which is the defence force of any of the following countries:
(i) Brunei Darussalam;
(ii) Canada;
(iia) Japan;
(iii) Malaysia;
(iv) New Zealand;
(v) Papua New Guinea;
(vi) the Kingdom of Cambodia;
(vii) the Kingdom of Thailand;
(viii) the Republic of Fiji;
(ix) the Republic of Indonesia;
(x) the Republic of the Philippines;
(xi) the Republic of Singapore;
(xii) the United Kingdom;
(xiii) the United States of America;
(xiv) Tonga; and
(b) have been imported into Australia by:
(i) the defence force that is the owner of the goods; or
(ii) a member of that defence force to whom the goods have been issued.