8Conditions

8 Conditions

(1) For paragraph 10B(3)(a) of the Act, the amount mentioned in subsection 10B(1) of the Act is payable only if the following conditions are satisfied: (a) the person who made the acquisition is subject to an agreement in writing between the head of the mission and the Commonwealth to repay to the Commonwealth the amount worked out in subsection (2) if: (i) for a payment in relation to an acquisition of a motor vehicle—the person disposes of the motor vehicle (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 3 years after it was acquired; or (ii) for a payment in relation to an acquisition of goods other than a motor vehicle—the person disposes of the goods (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 2 years after they were acquired; or (iii) for a payment in relation to any other acquisition (except an acquisition covered by paragraph 6(1)(c))—the person assigns the benefits acquired to another person (except another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory; (b) if the person who made the acquisition has breached a previous agreement under paragraph (a)—the person complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure the person complies with the agreement. (1A) For subparagraph (1)(a)(i) or (ii): (a) a sale of goods to a finance company as part of a sale and lease‑back arrangement is not a disposal of the goods; and (b) a person (the first person) is taken to have disposed of goods to which 1 of those subparagraphs applies within the period mentioned in that subparagraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if: (i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and (ii) the second person disposes of the goods to another person; and (iii) the series of disposals of the goods to other persons continues (if necessary) until the goods are eventually acquired, within the period mentioned in that subparagraph, by a person who is not entitled to the concession. (2) For paragraph (1)(a), the amount to be repaid is: (a) for an acquisition to which subparagraph (1(a)(i) or (ii) applies—the proportion of the amount paid under section 10B of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and (b) for an acquisition to which subparagraph (1)(a)(iii) applies—the amount paid under section 10B of the Act in relation to the acquisition. (2A) However, for an acquisition to which subparagraph (1)(a)(i) or (ii) applies, a person is not required to repay an amount paid under section 10B of the Act in relation to a lease payment that relates to a period before the person disposes of the goods. (3) A claim for the amount to be paid under section 10B of the Act: (a) must be signed by or on behalf of the head of the mission; and (b) must be sent with the tax invoice for the acquisition; and (c) must be sent: (i) for acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or (ii) in any other case—to the Australian Taxation Office; and (d) for acquisition of a motor vehicle or an acquisition of real property by lease—may be sent at any time after the acquisition; and (e) for an acquisition of a kind mentioned in paragraph 6(1)(c), except an acquisition of real property by lease—may only be sent: (i) in accordance with the arrangement mentioned in that paragraph; or (ii) if the arrangement does not specify a time when a claim may be sent: (A) with another claim; or (B) at least 3 months after another claim from the mission is sent; and (f) for an acquisition that is not mentioned in paragraph (d) or (e)—may only be sent: (i) with another claim; or (ii) at least 3 months after another claim from the mission is sent.