Schedule 1 Amendments

(regulation 3)

[1] Subregulation 3 (1), definition of State office

substitute

State office includes the TECO offices in Sydney, Melbourne and Brisbane.

[2] Regulation 7, heading

substitute

7 Privileges and immunities of persons associated with TECO

[3] Subregulation 7 (1)

substitute

(1) Officers of the Canberra office (other than the Representative) have the privileges and immunities mentioned in items 1 to 10 (inclusive) in Schedule 2 to the Act.

(1A) Members of the family of an officer of the Canberra office (other than the Representative) have the privileges and immunities mentioned in items 1 to 10 (inclusive) in
Schedule 2 to the Act.

[4] Paragraph 8 (4) (a)

omit

Representative; or

insert

Representative or the head of a State office; or

[5] Paragraph 9 (3) (a)

omit

Representative; or

insert

Representative or the head of a State office; or

[6] Paragraph 11A (1) (a)

substitute

(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) mail services for TECO;

(iii) telecommunications services;

(iv) electricity or gas services;

(v) protection of premises services;

(vi) removal of goods services;

(vii) freight and cartage other than removal of goods;

[7] Paragraph 11A (1) (c)

substitute

(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;

[8] Paragraph 11A (3) (a)

substitute

(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) removal of goods services;

[9] Paragraph 11A (3) (c)

substitute

[10] Subparagraph 11A (4) (c) (i)

omit

the officer

insert

a family member (except the officer)

[11] Subparagraph 11A (4) (c) (ii)

omit

the officer has not

insert

no family member (except the officer) has

[12] Sub-subparagraph 11A (4) (c) (ii) (A)

omit

for the personal use of a family member

[13] Sub-subparagraph 11A (4) (c) (ii) (B)

omit

for the personal use of a family member

[14] Subparagraph 11B (1) (a) (ii)

omit

acquired;

insert

acquired; or

[15] After subparagraph 11B (1) (a) (ii)

insert

(iii) for a payment in relation to an acquisition of services or any other acquisition (except for an acquisition covered by paragraph 11A (1) (d)) — the person assigns the services to another person (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;

[16] Subregulation 11B (3)

substitute

(3) For paragraph (1) (a), the amount to be repaid is:

(a) for an acquisition to which subparagraph (1) (a) (i) or (ii) applies — the proportion of the amount paid under
section 12A of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and

(b) for an acquisition to which subparagraph (1) (a) (iii) applies — the amount paid under section 12A of the Act in relation to the acquisition.

[17] Schedule 2, heading

substitute

Schedule 2 Limitations and conditions — persons associated with TECO

(regulation 7)

[18] Schedule 2, item 1

omit

Notes

1. These Regulations amend Statutory Rules 1998 No. 300, as amended by 2000 No. 203.

2. Notified in the Commonwealth of Australia Gazette on 29 August 2002.