6

6 Acquisitions covered by this Determination

(1) For paragraph 10A(1)(a) of the Act, the following acquisitions are covered by this Determination: (a) an acquisition of any of the following, recorded on a single tax invoice for a taxable supply of at least $200 (including indirect tax): (i) goods (by purchase or lease); (ii) consular mail services; (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 section 7 of the Act; (ba) an acquisition of the following warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act: (i) alcohol; (ii) tobacco; (c) an acquisition of any of the following, if the acquisition is subject to an arrangement between the sending State and the Commonwealth for reimbursement of indirect tax: (i) construction or renovation services; (ii) real property; (iii) any other thing. (2) However: (a) a limitation mentioned in an item in Schedule 1 applies to an acquisition by a person mentioned in the item, if the acquisition is made for a use mentioned, in relation to that person, in the item; and (b) an acquisition of a motor vehicle for the personal use of a consular officer (but not a member of the officer’s family) of a consular post covered by this Determination is covered by this Determination only if: (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the officer received: (A) a concession under section 10A of the Act; or (B) an exemption from indirect tax under subsection 6 (1A) of the Act; or (ii) within the previous 3 years, the officer has not received: (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 6(1A) 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 a consular officer of a consular post covered by this Determination is covered by this Determination only if: (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the consular officer) received: (A) a concession under section 10A of the Act; or (B) an exemption from indirect tax under subsection 6(1A) 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 consular officer) has received: (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and (d) unless mentioned in Schedule 1, the only acquisition covered by this Determination for the personal use of a consular employee (but not a member of the family of the consular employee) of a consular post covered by this Determination, is an acquisition of a Australian‑manufactured motor vehicle: (i) within the first 6 months of the employee’s installation in Australia provided that the employee has not previously received: (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; or (ii) in exceptional circumstances to replace a motor vehicle for which the employee received: (A) a concession under section 10A of the Act; or (B) an exemption from indirect tax under subsection 6(1A) of the Act; and (e) an acquisition for the personal use of a member of the family of a consular employee of a consular post covered by this Determination is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use; and (f) the only acquisition covered by this Determination for a consular post headed by an honorary consular officer is an acquisition of alcohol or tobacco: (i) obtained in connection with a national day celebration for that consular post; and (ii) that are freed from duties of excise under section 7 of the Act. (3) In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):

exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

(4) Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if: (a) the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and (b) the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act.