Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2023 (Cth)

Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2023

I, Richard Marles, Deputy Prime Minister, make the following instrument.

Dated 14 July 2023

Richard Marles Deputy Prime Minister Minister for Defence

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Definitions 5 Schedules Part 2—Papua New Guinea 6 Acquisitions and payment of refund – vehicles and other goods Part 3—Singapore 7 Acquisitions and payment of refund—fuels, oils and lubricants 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative Part 4—United States of America Division 1—General 9 Acquisitions and payment of refund—motor vehicles for members of visiting force 10 Acquisitions and payment of refund—official use by a visiting force 11 Acquisitions and payment of refund—goods for commissaries Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station 13 Acquisitions and payment of refund—incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station Division 3—Joint Strike Fighter Program 14 Acquisitions and payment of refund—JSF Program Part 5—Japan 15 Acquisitions and payment of refund—activities under the Japan RAA Schedule 1—Repeals Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018

Part 1—Preliminary

1 Name This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2023