(1) For the purposes of paragraph 105-125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in section 58, of the kind mentioned in subsection (2) is specified.
(2) The acquisition must be:
(a) an acquisition that is permitted by the international agreement relevant to the entity; and
(b) an acquisition of:
(i) a thing the supply of which is a taxable supply; or
(ii) wine on which the entity has borne wine tax (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999 ).