11Indirect tax concession scheme—acquisitions

11 Indirect tax concession scheme—acquisitions

(1) For the purposes of paragraph 11C(1)(a) of the Act, the following acquisitions made by or on behalf of the SKAO are covered by this instrument: (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax): (i) goods (by purchase or lease); (ii) 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 7 of this instrument; (c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by this instrument; (d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the SKAO and the Commonwealth for reimbursement of indirect tax: (i) construction or renovation services; (ii) real property; (iii) any other thing. (2) However, an acquisition made by or on behalf of the SKAO is covered by this instrument only if, at the time of the acquisition, it was intended for official activities of the SKAO. (3) For the purposes of paragraph 11C(1)(a) of the Act, the acquisition of a motor vehicle by an SKAO official, for the personal use of the official or of a member of the family of the official, is covered by this instrument if: (a) the vehicle is acquired within the first 6 months of the official’s installation in Australia and the official has not previously received: (i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or (b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received: (i) a concession under section 11C of the Act; or (ii) an exemption from indirect tax under section 11B of the Act. (4) For the purposes of paragraph (3)(b), exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair. (5) However, the acquisition of a motor vehicle by an SKAO official is covered by this instrument only if the official is not an Australian citizen or a permanent resident.