International Court of Justice (Privileges and Immunities) Regulations 1967 (Cth)
made under the
This compilation was prepared on 7 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
Page
• • • • • • • • • • • • •
These Regulations are the
International Court of Justice (Privileges and Immunities) Regulations 1967 .
Act means theInternational Organisations (Privileges and Immunities) Act 1963 .
Court means the International Court of Justice established by the Charter of the United Nations.
member of the family orfamily member , 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.
Registrar means the Registrar of the Court.
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.
(1) A member of the Court has:
(a) when engaged on the business of the Court;
(b) when on a journey in connexion with the exercise of his functions as a member of the Court; or
(c) if he is not an Australian citizen, when residing in Australia for the purpose of holding himself permanently at the disposal of the Court,
the privileges and immunities specified in Part I of the Second Schedule to the Act.
(2) A person who has ceased to be a member of the Court:
(a) has the immunities specified in Part II of the Second Schedule to the Act; and
(b) is exempted from taxation in respect of any salary, allowances or compensation received from the Court.
(1) A person who holds the office of Registrar, or is performing the duties of that office, has, while on the business of the Court or while on a journey in connexion with the exercise of the functions of that office, the privileges and immunities specified in Part I of the Second Schedule to the Act.
(2) A person who has ceased to hold, or perform the duties of, the office of Registrar has the immunities specified in Part II of the Second Schedule to the Act.
(1) A person who holds an office in the Court, other than the office of Registrar, has, while on the business of the Court or while on a journey in connexion with the performance of the functions of his office:
(a) the privileges and immunities specified in paragraphs
1 to 5 (inclusive) of Part I of the Fourth Schedule to the Act; and
(b) the following privileges, namely, the like repatriation facilities (including repatriation facilities for a spouse and any dependent relatives) in time of international crisis as are accorded to an official of comparable rank forming part of a diplomatic mission.
(2) The salary and emoluments received from the Court by a person to whom the last preceding subregulation applies, being a resident of Australia within the meaning of the
Income Tax Assessment Act 1936-1967 , are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person is not an Australian citizen and came to Australia solely for the purpose of performing duties of the office in the Court held by him.(5) Subject to the next succeeding subregulation, a person who holds an office in the Court, other than the office of Registrar, has the privileges and immunities specified in paragraph 7 of Part I of the Fourth Schedule to the Act.
(6) The last preceding subregulation does not apply to or in relation to a person who is an Australian citizen.
(7) A person who has ceased to hold an office in the Court, other than the office of Registrar, has the immunities specified in Part II of the Fourth Schedule to the Act.
(1) A person, not being an Australian citizen or a person acting on behalf of the Government of Australia, has:
(a) while appearing before the Court as agent, counsel or advocate; or
(b) while proceeding on a journey in connexion with such an appearance,
the privileges and immunities specified in paragraphs 1 to 6 (inclusive) of Part I of the Third Schedule to the Act.
(2) A person, not being an Australian citizen or a person acting on behalf of the Government of Australia, who has concluded his appearance before the Court as agent, counsel or advocate has the immunities specified in Part II of the Third Schedule to the Act.
(3) For the purposes of this regulation, the Third Schedule to the Act has effect in relation to a person as if the words “in his capacity as agent, counsel or advocate before the Court” were substituted for the words “in his capacity as such a representative” in paragraph 2 of Part I and in Part II of that Schedule.
(1) A person has:
(a) while acting as an assessor of the Court;
(b) while appearing as a witness or an expert before the Court; or
(c) while performing a mission by order of the Court,
and while on a journey in connexion with such a duty, the privileges and immunities specified in paragraphs 1 to 5 (inclusive) of Part I of the Fifth Schedule to the Act.
(2) A person referred to in the last preceding subregulation who has ceased to perform the duties referred to in that subregulation has the immunities specified in Part II of the Fifth Schedule to the Act.
(3) For the purposes of this regulation, the Fifth Schedule to the Act has effect in relation to a person:
(a) as if the words “while acting as an assessor of the Court, while appearing as a witness or an expert before the Court or while performing a mission by order of the Court” were substituted for the words “in serving on the committee, participating in the work or performing the mission” in paragraph 2 of Part I and in Part II of that Schedule; and
(b) as if the word “Court” were substituted for the word “organisation” in paragraph 4 of Part I of that Schedule.
(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (2) 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) removal of goods services;
(b) an acquisition of goods that are freed from duties of excise by subregulation 3 (1) or 4 (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.
(2) For subregulation (1), the persons are:
(a) a member of the Court; and
(b) a person who holds the office of Registrar.
(3) However:
(a) an acquisition by a person mentioned in subregulation (2) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and
(b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (2) is covered by these Regulations only if:
(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption from indirect tax under section 11B of the Act; or
(ii) within the previous 3 years, the person has not received:
(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and
(c) an acquisition of a motor vehicle for the personal use of a member of the family of a person mentioned in subregulation (2) is covered by these Regulations only if:
(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption under section 11B of the Act; or
(ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, the person has not received:
(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or
(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.
(4) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person who holds an office in the Court (other than the office of Registrar), 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.
(5) In subparagraphs (3) (b) (i) and (c) (i) and paragraph (4) (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 agrees in writing 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 — 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.
A claim for payment under regulation 7A:
(a) must be signed by, or for, the Registrar; 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 that is subject to an arrangement between the Registrar and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease — may only be sent:
(i) in accordance with the arrangement; 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 Commonwealth Secretariat 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 Registrar.
Note Paragraphs 7C (e) and (f) are intended to limit the number of claims from the Registrar to one in each quarter, to minimise delays in the processing of claims.
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 Registrar.
(1) In this regulation,
the appropriate authority means:(a) in relation to the Registrar — the Court;
(b) in relation to an official of the Court other than the Registrar — the Registrar acting with the approval of the President of the Court;
(c) in relation to an agent, counsel or advocate — the government of the country on behalf of which he is, or was, appearing before the Court; and
(d) in relation to any other person, not being a member of the Court, referred to in these Regulations — the Court, or, if the Court is not then sitting, the President of the Court.
(2) The appropriate authority in relation to a particular person may waive any privileges or immunities to which that person is entitled by virtue of the Act or these Regulations.
Nothing in these Regulations affects the application of any law of the Commonwealth or a Territory of the Commonwealth, including the Territory of Nauru, relating to quarantine, or prohibiting or restricting the importation into, or the exportation from, Australia or that Territory, as the case may be, of any animals, plants or goods, but this regulation does not prejudice the immunity from suit or from civil or criminal process conferred by 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 7B (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
For all relevant information pertaining to application,
saving or transitional provisions
1967 No. 80 | 29 June 1967 | 29 June 1967 | |
1986 No. 73 | 24 Apr 1986 | 24 Apr 1986 | — |
2000 No. 201 | 31 July 2000 | 1 July 2000 ( | R. 3 |
| |
Rr. 1–2.................................... | rs. 2000 No. 201 |
R. 5.......................................... | am. 1986 No. 73 |
R. 7.......................................... | am. 2000 No. 201 |
Rr. 7A–7D............................... | ad. 2000 No. 201 |
R. 10........................................ | 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.
0
0
0