Commonwealth Numbered Regulations

1992 No. 363 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) REGULATIONS - REG 5

5. (1) For the purposes of subitem 135 (1) in Schedule 1 to the Act, goods of
all kinds are prescribed, except motor vehicles.

(2) For the purposes of subitem 135 (2) in Schedule 1 to the Act, the
following circumstances are prescribed:

   (a)  during the tour of duty in which the member is serving in Australia
        and acquires the motor vehicle-he or she has not previously imported
        or purchased a motor vehicle to which subitem 135 (4) or 135 (2) in
        the Schedule applies;

   (b)  during the tour of duty in which the member is serving in Australia
        and acquires the motor vehicle-he or she has previously imported or
        purchased one motor vehicle that was exempted from sales tax under the
        circumstances prescribed in paragraph (a), and:

        (i)    the previous motor vehicle is still owned and used by the
               member at the time of the purchase of the second motor vehicle;
               and

        (ii)   the Commissioner is satisfied that the domestic circumstances
               of the member are such that 2 motor vehicles are reasonably
               needed for use by the member and his or her family.

(3) For the purposes of subitem 135 (3) in Schedule 1 to the Act, goods
covered by item 11 in Part 1 of Schedule 4 to the Customs Tariff are
prescribed.