Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 12A (1) (a) of the Act, the following acquisitions by a person mentioned in section 7 of the Act 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 for TECO;
(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 regulation 8;
(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 Representative and the Commonwealth for reimbursement of indirect tax:
(i) construction or renovation services;
(ii) real property;
(iii) any other thing.
(2) However, subject to subregulations (3), (5) and (6), an acquisition is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of TECO.
(3) For paragraph 12A (1) (a) of the Act, the following acquisitions by an officer of TECO or a member of an officer's family 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 regulation 8;
(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) However:
(a) an acquisition by an officer of TECO or a member of an officer's family is covered by these Regulations (under subregulation (3)) only if, at the time of the acquisition, it was intended for the personal use of the officer, or of a member of the family of the officer; and
(b) an acquisition of a motor vehicle for the personal use of an officer of TECO is covered by these Regulations only if:
(i) 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 TECO 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, or a member of the family of an employee, of the Canberra office for the personal use of the employee or a family member, is covered by these Regulations if:
(a) the vehicle is acquired within the first 6 months of the employee's installation in Australia and no family member has 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 a family member 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) For paragraph 12A (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by an employee of a State office for the employee's personal use 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 received:
(i) a concession under section 12A of the Act; or
(ii) an exemption from indirect tax under subsection 9 (2) of the Act.
(7) In subparagraphs (4) (b) (i) and (c) (i) and paragraphs (5) (b) and (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 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.