Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Fiji, Latvia, Nauru, Papua New Guinea, Samoa, Solomon Islands, Timor-Leste, Tonga and Vanuatu) Determination 2022 (Cth)

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Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Fiji, Latvia, Nauru, Papua New Guinea, Samoa, Solomon Islands, Timor-Leste, Tonga and Vanuatu) Determination 2022  

I, Marise Payne, Minister for Foreign Affairs, make the following determination.

Dated 17 March 2022

Marise Payne

Minister for Foreign Affairs

Contents

1......... Name............................................................................................................................... 1

2......... Commencement............................................................................................................... 1

3......... Authority......................................................................................................................... 1

4......... Schedules......................................................................................................................... 1

Schedule 1—Amendments  2 – 5

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000        2

Part 1—Amendments taken to have commenced on 29 August 2019.......................................... 2

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000        3

Part 2—Amendments taken to have commenced on 5 November 2019....................................... 3

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000       4

Part 3—Amendments taken to have commenced on 5 May 2021................................................ 4

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000        5

Part 4—Amendments taken to have commenced on 1 July 2021................................................. 5

1  Name

This instrument is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Fiji, Latvia, Nauru, Papua New Guinea, Samoa, Solomon Islands, Timor-Leste, Tonga and Vanuatu) Determination 2022.

2  Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1 Column 2
Provisions Commencement
1.  Sections 1 to 4 and anything in this instrument not elsewhere covered by this table The day after this instrument is registered.
2.  Schedule 1, Part 1 29 August 2019
3.  Schedule 1, Part 2 5 November 2019
4.  Schedule 1, Part 3 5 May 2021
5.  Schedule 1, Part 4 1 July 2021

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

This instrument is made under section 10A of the Consular Privileges and Immunities Act 1972.

4  Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Part 1—Amendments taken to have commenced on                  29 August 2019

Consular Privileges and Immunities (Indirect Tax Concession Scheme)

Determination 2000

1  Schedule 1 (replace table item 81)

Insert:

81 Solomon Islands A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

Part 2—Amendments taken to have commenced on                  5 November 2019

Consular Privileges and Immunities (Indirect Tax Concession Scheme)

Determination 2000

2  Schedule 1 (replace table item 76)

Insert:

76 Samoa A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

Part 3—Amendments taken to have commenced on                  5 May 2021

Consular Privileges and Immunities (Indirect Tax Concession Scheme)

Determination 2000

3  Schedule 1 (replace table item 49)

Insert:

49 Latvia A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

Part 4—Amendments taken to have commenced on                  1 July 2021

Consular Privileges and Immunities (Indirect Tax Concession Scheme)

Determination 2000

4  Schedule 1 (replace table item 28)

Insert:

28 Fiji A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

5  Schedule 1 (replace table item 64)

Insert:

64 Nauru A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

6  Schedule 1 (replace table item 70)

Insert:

70 Papua New Guinea A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

7  Schedule 1 (repeal table item 22A and after table item 88)

Insert:

88A Timor-Leste A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

8  Schedule 1 (replace table item 89)

Insert:

89 Tonga A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

9  Schedule 1 (replace table item 99)

Insert:

99 Vanuatu A member, consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

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