SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) REGULATIONS (Repealed by 216 of 2006)

REGULATION 5 (Repealed by 216 of 2006)   UNITED STATES FORCES  

5(1)  [Kinds of goods prescribed]  

For the purposes of subitem 135(1) in Schedule 1 to the Act, goods of all kinds are prescribed, except motor vehicles.

5(2)  [Circumstances prescribed]  

For the purposes of subitem 135(2) in Schedule 1 to the Act, the following circumstances are prescribed:

(a)  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has not previously imported or purchased a motor vehicle to which subitem 135(4) or 135(2) in the Schedule applies;

(b)  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has previously imported or purchased one motor vehicle that was exempted from sales tax under the circumstances prescribed in paragraph (a), and:

(i) the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and

(ii) the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.

5(3)  [Goods prescribed]  

For the purposes of subitem 135(3) in Schedule 1 to the Act, goods covered by item 11 in Part 1 of Schedule 4 to the Customs Tariff are prescribed.