6Acquisitions covered by this Determination

6 Acquisitions covered by this Determination

(1) For paragraph 10B(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) diplomatic 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 9 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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 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 member of the diplomatic staff (but not a member of the staff member’s family) of a mission 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 staff member received: (A) a concession under section 10B of the Act; or (B) an exemption from indirect tax under subsection 8(1A) of the Act; or (ii) within the previous 3 years, the staff member has not received: (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 8(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 member of the diplomatic staff of a mission 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 member of the diplomatic staff) received: (A) a concession under section 10B of the Act; or (B) an exemption from indirect tax under subsection 8(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 member of the diplomatic staff) has received: (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle; and (d) unless otherwise provided in Schedule 1, an acquisition of a Australian‑manufactured motor vehicle for the personal use of a member of the administrative and technical staff of a mission covered by this Determination is covered by this Determination only if: (i) the vehicle is acquired within the first 6 months of the staff member’s installation in Australia and no family member has previously received: (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle; or (ii) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the staff member received: (A) a concession under section 10B of the Act; or (B) an exemption from indirect tax under subsection 8(1A) of the Act; and (e) an acquisition for the personal use of a member of the administrative and technical staff of a mission covered by this Determination (except an acquisition of a Australian‑manufactured motor vehicle) is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use. (3) In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):