European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992 (Cth)
made under the
This compilation was prepared on 10 August 2000
taking into account amendments up to SR 2000 No. 201
Prepared by the Office of Legislative Drafting
Attorney-General’s Department, Canberra
made under the
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These Regulations are the
European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992 .
In these Regulations:
Act means theInternational Organisations (Privileges and Immunities) Act 1963 .
Bank means the European Bank for Reconstruction and Development.
member of the family , in relation to a person (thefirst person ), means a person who is:
(a) a part of the first person’s household; and
(b) any of the following members of the first person’s family:
(i) the first person’s spouse;
(ii) an unmarried child who is under the age of 21 years;
(iii) an unmarried child who is under the age of 25 years and is undertaking full-time studies at an Australian educational institution;
(iv) an unmarried child who is incapable of self‑support because of a physical or mental disability.
taxable supply has the meaning given by section 195-1 of the GST Act.
tax invoice has the meaning given by section 29-70 of the GST Act.
The Bank is an international organisation to which the Act applies.
The Bank:
(a) is a body corporate; and
(b) may sue and, subject to subregulation 5 (2), be sued in its corporate name; and
(c) has the capacity, in its corporate name:
(i) to contract; and
(ii) to acquire, hold and dispose of real and personal property.
(1) Subject to subregulations (2) and (3), the Bank has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7 and 11 of the First Schedule to the Act.
(2) The immunity conferred by subregulation (1) only extends to immunity from a suit or other legal process begun or pursued by:
(a) a member of the Bank; or
(b) a person whose right to begin or pursue the suit or other legal process has passed to the person from a member of the Bank.
The Bank’s privileges in relation to indirect tax are limited to:
(a) the exemption conferred by section 11B of the Act; and
(b) concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 9A (1).
6 Privileges and immunities of certain officeholders, officers and employees of the Bank (1) Subject to subregulations (2), (3) and (4), a person who:
(a) holds the office of Governor, Director or Alternate in the Bank; or
(b) is another officer or employee of the Bank;
has the privileges and immunities specified in paragraphs 1, 2, 3, 4 5, and 6 of Part I of the Fourth Schedule to the Act.
(2) A person does not have the immunity from suit and other legal process conferred by subregulation (1) in respect of recovery of damages for any damage, injury or death arising from a road traffic accident in which:
(a) the person was involved; or
(b) property of the person was involved.
(3) The salary and emoluments received from the Bank by a person:
(a) to whom subregulation (1) applies; and
(b) who is a resident of Australia within the meaning of the
Income Tax Assessment Act 1936 ;are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person came to Australia only for the purpose of rendering those services.
(4) The immunity conferred by subregulation (1) in respect of paragraphs 2, 3, 4 and 5 does not extend to a person who is an Australian citizen or a permanent resident of Australia.
A person who has ceased to be a person to whom subregulation 6 (1) applies has the immunities specified in Part II of the Fourth Schedule to the Act.
(1) Subject to subregulation (2), a person who:
(a) is serving on a committee of the Bank; or
(b) is participating in the work of the Bank; or
(c) is performing, whether alone or jointly with other persons, a mission on behalf of the Bank;
and is not a person on whom privileges and immunities are conferred by regulation 6, has the privileges and immunities specified in paragraphs 2 and 3 of Part I of the Fifth Schedule to the Act.
(2) A person does not have the immunity from suit and other legal process conferred by subregulation (1) in respect of recovery of damages for any damage, injury or death arising from a road traffic accident in which:
(a) the person was involved; or
(b) property of the person was involved.
A person who has ceased to be a person to whom subregulation 8 (1) applies has the immunities specified in Part II of the Fifth Schedule to the Act.
(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Bank are covered by these Regulations:
(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;
(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;
(b) an acquisition goods that are freed from duties of excise by subregulation 5 (1);
(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;(d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the Bank and the Commonwealth for reimbursement of indirect tax:
(i) construction or renovation services;
(ii) real property;
(iii) any other thing.
(2) However, an acquisition by the Bank is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Bank.
(3) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person mentioned in subregulation (4), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:
(a) the vehicle is acquired within the first 6 months of the person’s installation in Australia and the person has not previously received:
(i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
(ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or
(b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:
(i) a concession under section 11C of the Act; or
(ii) an exemption from indirect tax under section 11B of the Act.
(4) For subregulation (3), the persons are:
(a) a person who holds one of the following offices in the Bank:
(i) Governor;
(ii) Director;
(iii) Alternate; and
(b) any other officer or employee of the Bank.
(5) In paragraph (3) (b):
exceptional circumstances , in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.Note Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.
(1) For paragraph 11C (3) (a) of the Act, the amount mentioned in subsection 11C (1) of the Act is payable only if the following conditions are satisfied:
(a) the person who made the acquisition is subject to an agreement in writing between the Bank and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (2) if:
(i) for a payment in relation to an acquisition of a motor vehicle — the person disposes of the motor vehicle (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 within 3 years after it was acquired; or
(ii) for a payment in relation to an acquisition of goods other than a motor vehicle — the person disposes of the goods (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 within 2 years after they were acquired; or
(iii) for a payment in relation to an acquisition of services or any other acquisition (except an acquisition covered by paragraph 9A (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;
(b) if the person has breached a previous agreement under paragraph (a) — the person complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure that the person complies with the agreement.
(2) For subparagraphs (1) (a) (i) and (ii):
(a) a sale of goods to a finance company as part of a sale and lease-back arrangement is not a disposal of the goods; and
(b) a person (the
first person ) is taken to have disposed of goods to which 1 of those subparagraphs applies within the period mentioned in that subparagraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if:(i) the first person disposes of the goods to a person (the
second person ) who is entitled to the concession; and(ii) the second person disposes of the goods to another person; and
(iii) the series of disposals of the goods to other persons continues (if necessary) until the goods are eventually acquired, within the period mentioned in that paragraph, by a person who is not entitled to the concession.
(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 11C 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 11C of the Act in relation to the acquisition.
(4) However, for an acquisition to which subparagraph (1) (a) (i) or (ii) applies, a person is not required to repay an amount paid under section 11C of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.
(5) The amount mentioned in subsection 11C (1) of the Act is not payable if:
(a) an amount was payable for a similar acquisition; and
(b) the Minister tells the person in writing that, in his or her opinion, the person’s reasonable needs were met by that acquisition.
(6) In this regulation,
person includes the Bank.9C Indirect tax concession scheme — claims for payment A claim for payment under regulation 9A:
(a) must be signed by, or for, the Governor of the Bank; and
(b) must be sent with the tax invoice for the acquisition; and
(c) must be sent:
(i) for an acquisition of a motor vehicle — to the Protocol Branch of the Department of Foreign Affairs and Trade; or
(ii) in any other case — to the Australian Taxation Office; and
(d) for an acquisition of a motor vehicle or an acquisition of real property by lease — may be sent at any time after the acquisition; and
(e) for an acquisition of a kind mentioned in paragraph 9A (1) (d), except an acquisition of real property by lease — may only be sent:
(i) in accordance with the arrangement mentioned in that paragraph; or
(ii) if the arrangement does not specify a time when a claim may be sent:
(A) with another claim; or
(B) at least 3 months after another claim from the Bank is sent; and
(f) for an acquisition that is not mentioned in paragraph (d) or (e) — may only be sent:
(i) with another claim; or
(ii) at least 3 months after another claim from the Bank.
Note Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Bank to one in each quarter, to minimise delays in the processing of claims.9D Indirect tax concession scheme — manner of payment For paragraph 11C (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by, or for, the Governor of the Bank.
(1) The government of a country that is a member of the Bank may waive any privileges or immunities to which a person who is, or has ceased to be, a person to whom paragraph 6 (1) (a) applies as a representative of the country is entitled because of these Regulations.
(2) An organisation that is a member of the Bank may waive any privileges or immunities to which a person who is, or has ceased to be, a person to whom paragraph 6(1)(a) applies as a representative of the organisation is entitled because of these Regulations.
(3) The Bank may waive any privileges or immunities to which:
(a) the Bank; or
(b) a person who is, or has ceased to be, a person described in 6 (1) (b); or
(c) a person who is, or has ceased to be, a person described in subregulation 8 (1);
is entitled because of these Regulations.
(1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to a person the Minister’s powers under paragraphs 9B (1) (b) and (5) (b) of these Regulations.
(2) A power delegated under subregulation (1), when exercised by the delegate, is taken to have been exercised by the Minister.
(3) A delegation of power under subregulation (1) does not prevent the exercise of the power by the Minister.
The
1992 No. 110 | 28 Apr 1992 | 28 Apr 1992 | |
2000 No. 201 | 31 July 2000 | 1 July 2000 ( | R. 3 |
| |
Rr. 1–3.................................... | rs. 2000 No. 201 |
R. 5.......................................... | am. 2000 No. 201 |
Rr. 9A–9D............................... | ad. 2000 No. 201 |
R. 11........................................ | ad. 2000 No. 201 |
Table A Application, saving or transitional provisions
These Regulations amend Regulations made under the
International Organisations (Privileges and Immunities) Act 1963 (theAct ) to apply the indirect tax concession scheme under section 11C of the Act to the organisations covered by those Regulations and officers and high officers of those organisations.
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