SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) REGULATIONS (Repealed by 216 of 2006)

REGULATION 4 (Repealed by 216 of 2006)   UNITED KINGDOM, CANADIAN AND NEW ZEALAND ARMED FORCES  

4    For the purposes of items 134, 136 and 137 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 (except a motor vehicle to which subregulation 10(1) or (2) of the Sales Tax Assessment Regulations 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 a motor vehicle or motor vehicles, and:

(i) in respect of each motor vehicle imported - the vehicle has been entered for home consumption under the Customs Act 1901 and the sales tax has been paid by the member; or
(ii) in respect of each motor vehicle purchased - the purchase price paid by the member included an amount equal to the sales tax paid or payable;

(c)  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) or (b), 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.

 

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