7Uses covered by this Determination

7 Uses covered by this Determination

(1) For subparagraph 10B(1)(b)(ii) of the Act, in relation to an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6(1)(b) or (ba), personal use by a person covered by this Determination is a use covered by this Determination.

Note: Under subsection 10B(1) of the Act, a payment under the indirect tax concession scheme must be made for an acquisition, other than an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6(1)(b) or (ba), only if, at the time of the acquisition, the acquisition was intended for the official use of the mission.

(2) However, personal use of an acquisition mentioned in subsection (1) by a person covered by this Determination is covered by this Determination only if: (a) the person is not: (i) an Australian citizen; or (ii) ordinarily resident in Australia or in an external Territory; or (b) Schedule 1 states that the acquisition is covered for the personal use of the person.