Foreign States Immunities (Taxation) Regulations 2018 (Cth)

Foreign States Immunities (Taxation) Regulations 2018

made under the

Foreign States Immunities Act 1985

Compilation No. 1

Compilation date:11 April 2024

Includes amendments:F2024L00297

Registered:13 April 2024

About this compilation

This compilation

This is a compilation of the Foreign States Immunities (Taxation) Regulations 2018 that shows the text of the law as amended and in force on 11 April 2024 (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 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 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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 1Preliminary1Name

This instrument is the Foreign States Immunities (Taxation) Regulations 2018.

3Authority

This instrument is made under the Foreign States Immunities Act 1985.

5Definitions

Note: A number of expressions used in this instrument are defined in the Act, including law of Australia.

In this instrument:

Act means the Foreign States Immunities Act 1985.

Part 2Tax laws in relation to which immunity does not apply6No immunity in relation to certain tax laws of the Commonwealth

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of the Commonwealth
Item	Law
1	A New Tax System (Goods and Services Tax) Act 1999
2	A New Tax System (Luxury Car Tax) Act 1999
3	A New Tax System (Wine Equalisation Tax) Act 1999
4	Commonwealth Places (Mirror Taxes) Act 1998
5	Excise Act 1901
6	Fringe Benefits Tax Assessment Act 1986
7	Income Tax Assessment Act 1936
8	Income Tax Assessment Act 1997
9	International Tax Agreements Act 1953
10	Petroleum Resource Rent Tax Assessment Act 1987
11	Superannuation Guarantee (Administration) Act 1992
12	Taxation Administration Act 1953

7No immunity in relation to certain tax laws of New South Wales

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of New South Wales
Item	Law
1	Betting and Racing Act 1998 (NSW)
2	Betting Tax Act 2001 (NSW)
3	Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW)
4	Duties Act 1997 (NSW)
5	Emergency Services Levy Act 2017 (NSW)
6	Fire and Emergency Services Levy Act 2017 (NSW)
7	Gaming Machine Tax Act 2001 (NSW)
8	Health Insurance Levies Act 1982 (NSW)
9	Land Tax Act 1956 (NSW)
10	Land Tax Management Act 1956 (NSW)
11	Motor Vehicles Taxation Act 1988 (NSW)
12	Parking Space Levy Act 2009 (NSW)
13	Payroll Tax Act 2007 (NSW)
14	Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (NSW)
15	Taxation Administration Act 1996 (NSW)

8No immunity in relation to certain tax laws of Victoria

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of Victoria
Item	Law
1	Commonwealth Places (Mirror Taxes Administration) Act 1999 (Vic.)
2	Congestion Levy Act 2005 (Vic.)
3	Duties Act 2000 (Vic.)
4	Fire Services Property Levy Act 2012 (Vic.)
5	Gambling Regulation Act 2003 (Vic.)
6	Land Tax Act 2005 (Vic.)
7	Payroll Tax Act 2007 (Vic.)

9No immunity in relation to certain tax laws of Queensland

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of Queensland
Item	Law
1	Commonwealth Places (Mirror Taxes Administration) Act 1999 (Qld)
2	Duties Act 2001 (Qld)
3	Land Tax Act 2010 (Qld)
4	Payroll Tax Act 1971 (Qld)

10No immunity in relation to certain tax laws of Western Australia

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of Western Australia
Item	Law
1	Commonwealth Places (Mirror Taxes Administration) Act 1999 (WA)
2	Duties Act 2008 (WA)
3	Land Tax Act 2002 (WA)
4	Land Tax Assessment Act 2002 (WA)
5	Metropolitan Region Improvement Tax Act 1959 (WA)
6	Pay‑roll Tax Act 2002 (WA)
7	Pay‑roll Tax Assessment Act 2002 (WA)
8	Stamp Act 1921 (WA)
9	Taxation Administration Act 2003 (WA)

11No immunity in relation to certain tax laws of South Australia

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of South Australia
Item	Law
1	Commonwealth Places (Mirror Taxes Administration) Act 1999 (SA)
2	Emergency Services Funding Act 1998 (SA)
3	Land Tax Act 1936 (SA)
4	Payroll Tax Act 2009 (SA)
5	Stamp Duties Act 1923 (SA)
6	Taxation Administration Act 1996 (SA)

12No immunity in relation to certain tax laws of Tasmania

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of Tasmania
Item	Law
1	Commonwealth Places (Mirror Taxes Administration) Act 1999 (Tas.)
2	Duties Act 2001 (Tas.)
3	Land Tax Act 2000 (Tas.)
4	Land Tax Rating Act 2000 (Tas.)
5	Payroll Tax Act 2008 (Tas.)
6	Taxation Administration Act 1997 (Tas.)

13No immunity in relation to certain tax laws of the Australian Capital Territory

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of the Australian Capital Territory
Item	Law
1	Duties Act 1999 (ACT)
2	Emergencies Act 2004 (ACT)
3	Land Tax Act 2004 (ACT)
4	Payroll Tax Act 2011 (ACT)
5	Planning and Development Act 2007 (ACT)
6	Rates Act 2004 (ACT)
7	Taxation Administration Act 1999 (ACT)
8	Utilities Act 2000 (ACT)
9	Utilities (Network Facilities Tax) Act 2006 (ACT)

14No immunity in relation to certain tax laws of the Northern Territory

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of the Northern Territory
Item	Law
1	Payroll Tax Act 2009 (NT)
2	Stamp Duty Act 1978 (NT)
3	Taxation Administration Act 2007 (NT)

15No immunity in relation to certain tax laws of Norfolk Island

For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

Laws of Norfolk Island
Item	Law
1	Absentee Landowners Levy Act 1976 (Norfolk Island)
2	Cheques (Duty) Act 1983 (Norfolk Island)
3	Financial Institutions Levy Act 1985 (Norfolk Island)
4	Land Administration Fees Act 1996 (Norfolk Island)

Endnotes

Endnote 1About 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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2Abbreviation 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 3Legislation history

Name	Registration	Commencement	Application, saving and transitional provisions
Foreign States Immunities (Taxation) Regulations 2018	3 Sept 2018 (F2018L01256)	4 Sept 2018 (s 2(1) item 1)
Instruments Update (Autumn 2024) Regulations 2024	14 Mar 2024 (F2024L00297)	Sch 1 (items 24–26): 11 Apr 2024 (s 2(1) item 1)	—

Endnote 4Amendment history

Provision affected	How affected
Part 1
s 2.............................................	rep LA s 48D
s 4.............................................	rep LA s 48C
Part 2
s 14............................................	am F2024L00297
Schedule 1..................................	rep LA s 48C