14.3.14 Loss
on sale of private vehicle
14.3.15 Storage
rather than sale of vehicle
14.3.16 Removal
of vehicle on return to Australia
|
|
TAX ALERT: PACMATE Annex 3.B, item 53. |
||
|
1. |
A member posted overseas is entitled to be reimbursed the amount of a loss incurred on the sale of a private vehicle. All these conditions must be met. |
||
|
|
a. |
The vehicle must be owned by the member. |
|
|
|
b. |
The member bought the vehicle before the official written notice of the posting was issued. |
|
|
|
c. |
The member must sell the vehicle in |
|
|
|
d. |
The price the member obtained the vehicle for is less than the market price for a vehicle of the same model, age and similar condition. |
|
|
|
e. |
The CDF is satisfied that the member made reasonable efforts to dispose of the vehicle without incurring a loss. The CDF must consider all these criteria. |
|
|
|
i. |
How the member sought to dispose of the vehicle. |
|
|
|
ii. |
When and how widely the member advertised the vehicle for sale. |
|
|
|
iii. |
The nature and extent of offers made for the vehicle. |
|
|
|
iv. |
Particulars of the sale made by the member. |
|
|
|
v. |
Any other relevant aspect of the sale. |
|
|
2. |
The maximum entitlement under this clause is AUD 1,400. Exception: If a member buys a vehicle after date of issue of the posting order, the maximum entitlement is AUD 700. |
||
|
3. |
The member must apply in writing to the Overseas Administration Team for reimbursement. |
||
|
4. |
This entitlement applies to one private vehicle for each posting. |
||
|
5. |
A member may choose to transfer their loss on sale
entitlement from a private vehicle to a towable item. This includes a c |
||
|
Persons
who can make the decision under paragraph 14.3.14.1.e on behalf of the
Secretary/CDF: Senior ADF Representative at the overseas post A person working in the Personnel Administration Centre in - Overseas Administration Team Leader - Personnel Administration Manager Specialist - Civilian and Overseas Personnel Administration Centre Manager - Director Personnel Administration Centre |
|
|
TAX ALERT: PACMATE Annex 3.B, item 54. |
|
|
1. |
A member who is entitled to reimbursement for loss on sale of a vehicle, may choose to store the vehicle instead. All these conditions must be met. |
|
|
|
a. |
The vehicle is owned by the member, on the date the official written notice of the posting was issued. |
|
|
b. |
The vehicle is stored in a commercial storage area. Note: Any private storage with relatives or friends is not a commercial storage area. |
|
2. |
The member is entitled to be reimbursed for storage costs up to AUD 1,400. This amount includes maintenance costs included in the storage costs. |
|
|
3. |
The member must meet these costs. |
|
|
|
a. |
Transporting the vehicle from the posting location in Australia to or from the commercial storage facility. |
|
|
b. |
Preparing the vehicle for storage. |
|
|
c. |
Insurance for the vehicle, if it becomes unregistered. |
|
|
d. |
Any damage caused by or to the vehicle, if it becomes unregistered and is unsafe to drive. |
|
|
To be reimbursed under subclause 2, the member must apply in writing to the Overseas Administration Team, attaching receipts. |
|
|
4. |
A member may choose to transfer their storage
entitlement from a private vehicle to a towable item. This includes a c |
|
|
|
TAX ALERT: PACMATE Annex 3.B, item 55. |
|
|
1. |
If a member retains ownership of a vehicle in Australia during the period of posting overseas, they are entitled to a removal of the vehicle on return to Australia. |
|
|
2. |
The maximum amount that may be reimbursed is the cost of removal from the member’s last posting in Australia, to the new posting location in Australia. |
|
|
3. |
The member must meet any costs in excess of subclause 2. This includes any of these amounts. |
|
|
|
a. |
Travel costs from any other storage location. |
|
|
b. |
Insurance for the vehicle if it becomes unregistered. |
|
|
c. |
Any damage caused by or to the vehicle while it is being removed, if it becomes unregistered and is unsafe to drive. |
|
|
d. |
Any damage the vehicle causes while it is being removed if it becomes unregistered and is unsafe to drive. |
|
4. |
A member is entitled to a removal of up to two vehicles on return to Australia. The removal is to be carried out under the normal within-Australia provisions. See: Chapter 6 Part 6, Removals and storage Exception: Chapter 6 Part 6 Division 5 clause 6.6.34 provides that vehicles to be removed must be registered and roadworthy. That clause does not apply for removal on return to Australia if the member makes a written statement that the vehicle is safe to drive. |
|