18Application—amendments made by the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025

18 Application—amendments made by the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025

Indirect tax concession scheme—acquisitions (1) Section 11, as amended by the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025 (the amending instrument), applies in relation to the acquisition of a motor vehicle by an SKAO official on or after the day (the transition day) that is 6 months after the day (the commencement day) the amending instrument commences. (2) Section 11 also applies in relation to the acquisition of a motor vehicle by an SKAO official before the transition day, if the motor vehicle is acquired: (a) after the official’s installation in Australia; and (b) in the period that begins on 1 December 2021 and ends before the transition day. (3) For the purposes of subsection (2), section 11 applies as if paragraph 11(3)(a) did not require the vehicle to be acquired within the first 6 months of the official’s installation in Australia. Indirect tax concession scheme—conditions (4) Section 12, as amended by the amending instrument, applies in relation to the disposal of a motor vehicle by a person, on or after the commencement day, whether the vehicle was acquired before, on or after the commencement day.