25Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15)

25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15)

By-law (1) This section may be cited as Customs By‑law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period‑‑such longer period as the Collector has approved in writing. Definitions (6) In this section:

member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada.

member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom.