(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Tribunal or a member of the Tribunal engaged on business of the Tribunal are covered by these Regulations:
(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)

services consisting of the removal of goods;

(b)

an acquisition of goods that are freed from duties of excise by paragraph 17 (1) (a);

(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 these Regulations.

(2) However:

(a)

an acquisition mentioned in subregulation (1) is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Tribunal, the personal use of a member of the Tribunal, or the personal use of a member of the family of the member of the Tribunal; and

(b) an acquisition of a motor vehicle for the official use of the Tribunal or the personal use of a member of the Tribunal is covered by these Regulations only if:
(i) within the previous 3 years, the Tribunal or member of the Tribunal has not received:

(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or

(ii) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the Tribunal or member of the Tribunal received:

(A) a concession under section 11C of the Act; or
(B) an exemption from indirect tax under section 11B of the Act; and

(c) an acquisition of a motor vehicle for the personal use of a member of the family of a member of the Tribunal is covered by these Regulations only if:
(i) the family member is eligible to hold a driver's licence that is valid in Australia and, within the previous 3 years, the family member has not received:

(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or
(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member; or

(ii) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the family member received:

(A) a concession under section 11C of the Act; or
(B) an exemption under section 11B of the Act.

(3) In subparagraphs (2) (b) (ii) and (c) (ii):

"exceptional circumstances", in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

Note
Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.