Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 (Cth)
Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018
made under section 105-120 in Schedule 1 to the
Taxation Administration Act 1953
Compilation No. 1
Compilation date: 17 September 2021
Includes amendments up to: F2021L01273
Registered: 11 October 2021
About this compilation
This compilation
This is a compilation of the Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 that shows the text of the law as amended and in force on 17 September 2021 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1—Preliminary 1
1............ Name............................................................................................................................. 1
3............ Authority....................................................................................................................... 1
4............ Definitions..................................................................................................................... 1
Part 2—Papua New Guinea 3
6............ Acquisitions and payment of refund—vehicles and other goods................................... 3
Part 3—Singapore 4
7............ Acquisitions and payment of refund—fuels, oils and lubricants................................... 4
8............ Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative...................................................................................................................................... 4
Part 4—United States of America 6
Division 1—General 6
9............ Acquisitions and payment of refund—motor vehicles for members of visiting force.... 6
10.......... Acquisitions and payment of refund—equipment and other property........................... 7
11.......... Acquisitions and payment of refund—goods for commissaries.................................... 7
Division 2—Pine Gap and North West Cape 9
12.......... Acquisitions and payment of refund—equipment for use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station............................... 9
13.......... Acquisitions and payment of refund—equipment to be incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station 9
Endnotes11
Endnote 1—About the endnotes 11
Endnote 2—Abbreviation key 12
Endnote 3—Legislation history 13
Endnote 4—Amendment history 14
Part 1—Preliminary
1 Name
This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018.
3 Authority
This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953.
4 Definitions
Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997:
(a) Defence Minister;
(b) indirect tax;
(c) tax invoice;
(d) visiting force.
In this instrument:
Act means the Taxation Administration Act 1953.
Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020.
commissary includes any of the following:
(a) a military sales facility;
(b) an exchange facility;
(c) an officers’ club;
(d) an enlisted person’s club;
(e) any other similar military facility.
Defence Department means the Department administered by the Defence Minister.
development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020.
member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963.
Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963.
member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963.
Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963.
Part 2—Papua New Guinea
6 Acquisitions and payment of refund—vehicles and other goods
(1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that:
(a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and
(b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea.
(2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable.
(3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force).
Part 3—Singapore
7 Acquisitions and payment of refund—fuels, oils and lubricants
(1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that:
(a) is made by the Government of Singapore or a person or body on behalf of that Government; and
(b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of:
(i) a member of a visiting force of Singapore; or
(ii) a member of a civilian component of a visiting force of Singapore.
(2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable.
(3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore.
8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative
(1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that:
(a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and
(b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative.
(2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable.
(3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account.
Part 4—United States of America
Division 1—General
9 Acquisitions and payment of refund—motor vehicles for members of visiting force
(1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that:
(a) is made by a member of a visiting force of the United States of America; and
(b) at the time of the acquisition, was intended for the use (other than commercial use) of the member.
(2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable.
(3) A refund is only payable if:
(a) if the member who acquired the motor vehicle (the second motor vehicle):
(i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or
(ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995;
the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and
(b) the motor vehicle was manufactured or assembled in Australia; and
(c) the motor vehicle:
(i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or
(ii) is exported within that 2 year period; and
(d) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and
(e) the claim for the refund:
(i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and
(ii) is given to the Defence Department with the tax invoice that relates to the acquisition.
(4) This subsection applies to the first motor vehicle if:
(a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or
(b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with:
(i) this instrument; or
(ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005.
(5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America.
Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition.
10 Acquisitions and payment of refund—equipment and other property
(1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that:
(a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
(b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America.
(2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable.
(3) A refund is only payable if:
(a) the property acquired is not for resale;
(b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America.
11 Acquisitions and payment of refund—goods for commissaries
(1) This section covers an acquisition of goods that:
(a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
(b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America.
(2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable.
(3) A refund is only payable if, in the event the acquired goods are sold:
(a) they are sold only to:
(i) a member of a visiting force of the United States of America; or
(ii) a member of a civilian component of a visiting force of the United States of America; or
(iii) a dependant of a member mentioned in subparagraph (i) or (ii); and
(b) they are not resold on the local market.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America.
Division 2—Pine Gap and North West Cape
12 Acquisitions and payment of refund—equipment for use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station
(1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that:
(a) is made by the Government of the United States of America or a person or body on behalf of that Government; and
(b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of:
(i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or
(ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station).
(2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable.
(3) A refund is only payable if:
(a) the property acquired is not for resale;
(b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station;
(c) the property acquired has become the property of the Government of the United States of America before being used.
(4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America.
13 Acquisitions and payment of refund—equipment to be incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station
(1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that:
(a) is made by the Government of the United States of America; and
(b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of:
(i) the Joint Defence Facility Pine Gap in the Northern Territory; or
(ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia.
(2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable.
(3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America.
Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
| ad = added or inserted | o = order(s) |
| am = amended | Ord = Ordinance |
| amdt = amendment | orig = original |
| c = clause(s) | par = paragraph(s)/subparagraph(s) |
| C[x] = Compilation No. x | /sub‑subparagraph(s) |
| Ch = Chapter(s) | pres = present |
| def = definition(s) | prev = previous |
| Dict = Dictionary | (prev…) = previously |
| disallowed = disallowed by Parliament | Pt = Part(s) |
| Div = Division(s) | r = regulation(s)/rule(s) |
| ed = editorial change | reloc = relocated |
| exp = expires/expired or ceases/ceased to have | renum = renumbered |
| effect | rep = repealed |
| F = Federal Register of Legislation | rs = repealed and substituted |
| gaz = gazette | s = section(s)/subsection(s) |
| LA = Legislation Act 2003 | Sch = Schedule(s) |
| LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
| (md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
| effect | SR = Statutory Rules |
| (md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
| cannot be given effect | SubPt = Subpart(s) |
| mod = modified/modification | underlining = whole or part not |
| No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
| Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 | 22 Oct 2018 (F2018L01454) | 23 Oct 2018 (s 2) | |
| Taxation Administration Amendment (Defence Related International Obligations and Other Matters — Indirect Tax Refunds) Determination 2021 | 16 Sept 2021 (F2021L01273) | 17 Sept 2021 (s 2(1) item 1) | — |
Endnote 4—Amendment history
| Provision affected | How affected |
| Part 1 | |
| s 2........................................ | rep LA s 48D |
| s 4........................................ | am F2021L01273 |
| s 5........................................ | rep LA s 48C |
| Schedule 1........................... | rep LA s 48C |
0
0
0