15Gifts made by certain persons connected with undertakings of the United States Government

##### 15 Gifts made by certain persons connected with undertakings of the United States Government (1) In this section, unless the contrary intention appears: > approved project means the establishment, maintenance or operation of the North West Cape naval communication station or of the Joint Defence Space Research Facility. > Australia includes the Territories. > civilian accompanying the United States Forces means a person (not being a member of the United States Forces, an Australian citizen or a person ordinarily resident in Australia) who: (a) is an employee: (i) of the United States Forces; or (ii) of, or of a body conducting, a club or other facility established for the benefit or welfare of members of the United States Forces or of persons accompanying those Forces and which is recognized by the Government of the United States of America as a non‑appropriated fund activity; or (b) is serving with an organization that, with the approval of the Australian Government, accompanies the United States Forces in Australia. > dependant, in relation to a person, means: (a) the spouse of that person; or (b) a relative, other than the spouse, of that person who is wholly or partly dependent for support on that person; but, in the case of a person who, immediately before becoming such a spouse or relative, was ordinarily resident in Australia, does not include that person so long as that person continues to be ordinarily resident in Australia. > foreign contractor means a person who is a party to a prescribed contract and is not: (a) a company incorporated in Australia; (b) an Australian citizen; or (c) a person, other than a company, who is ordinarily resident in Australia. > foreign employee means a person who: (a) is an employee of a foreign contractor; or (b) is a director of a company that is a foreign contractor; and is not an Australian citizen or ordinarily resident in Australia. > Joint Defence Space Research Facility means the undertaking the establishment of which is provided for by an agreement dated 9 December 1966 between the Government of Australia and the Government of the United States of America. > North West Cape naval communication station means the naval communication station the establishment of which is provided for by the agreement approved by the United States Naval Communication Station Agreement Act 1963. > personal property does not include: (a) property held as, or for the purpose of, an investment; (b) copyright; (c) property arising out of the grant of letters patent for an invention, or the registration of a trade mark or an industrial design; or (d) property held in connexion with the carrying on of a business other than a business carried on for prescribed purposes. > prescribed contract means: (a) a contract to which the Government of the United States of America is a party in connexion with an approved project; or (b) a contract made for purposes connected with the performance of a contract referred to in paragraph (a). > prescribed purposes means: (a) in relation to a foreign contractor or foreign employee—purposes relating to the performance of a prescribed contract; (aa) in relation to a United States employee—purposes relating to an approved project; and (b) in relation to a member of the United States Forces or a civilian accompanying the United States Forces—purposes relating to the carrying on of activities agreed upon between the Australian Government and the Government of the United States of America. > United States employee means a person who is employed by the Government of the United States of America and is not: (a) a member of the United States Forces; (b) a civilian accompanying the United States Forces; (c) an Australian citizen; or (d) a person ordinarily resident in Australia. > United States Forces means the armed forces of the Government of the United States of America. (2) For the purposes of this section, a foreign contractor, foreign employee or United States employee who is in Australia, or is carrying on business in Australia, solely for prescribed purposes does not cease to be in Australia solely for those purposes, or to be carrying on business in Australia solely for those purposes, by reason of anything undertaken or done by him in connexion with an undertaking in Australia of the Government of the United States of America, other than an approved project, agreed upon between the Australian Government and the Government of the United States of America. (3) For the purposes of this Act, a person shall not be taken to have become domiciled in Australia at the commencement of, or during, any period in which that person was: (a) a foreign contractor, a foreign employee, a member of the United States Forces, a civilian accompanying the United States Forces or a United States employee who was in Australia solely for prescribed purposes; or (b) a dependant of such a contractor, employee, member or civilian; except, in the case of a woman, by reason of marriage to a man domiciled in Australia. (4) Subsection (3) does not apply in respect of, or of a part of, a period in which a person was, or was a dependant of, a foreign contractor, a foreign employee, a civilian accompanying the United States Forces or a United States employee if the person was not a citizen of, and was not domiciled in, the United States of America during that period or that part of that period, as the case may be. (5) Gift duty is not payable in respect of a gift made by a person of personal property that, at the time of the making of the gift, was held by him in Australia solely by reason of his having been, at that time: (a) a foreign contractor, a foreign employee, a member of the United States Forces, a civilian accompanying the United States Forces or a United States employee who was in Australia solely for prescribed purposes; or (b) a dependant of such a contractor, employee, member or civilian; if that gift is, or has been, subject to gift tax under the law of the United States of America.