Sales Tax (Exemptions and Classifications) Act 1992
Item 138: [Singapore forces]Item 138: [Singapore forces]
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Item 138: [Singapore forces]
(1) The following imported goods, if they are covered by item 8 in Schedule 4 to the Customs Tariff: (a) personal effects, furniture or household goods of: (i) a member of a Singapore force; or (ii) a member of the civilian component; or (iii) a dependant of such a member; (b) motor vehicles for use by: (i) a member of a Singapore force; or (ii) a member of the civilian component; or (iii) a dependant of such a member.
Note: [local entry only]
(2) In this Item, Singapore force, civilian component and dependant have the same meanings as in the agreement between Australia and Singapore concerning the status of Singapore forces in Australia.