International Organisations (Privileges and Immunities - Square Kilometre Array Observatory) Amendment Regulations 2025 (Cth)

International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025

I, the Honourable Sam Mostyn AC, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 21 August 2025

Sam Mostyn AC

Governor‑General

By Her Excellency’s Command

Penny Wong

Minister for Foreign Affairs

Contents

1Name

This instrument is the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025.

2Commencement

1. (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	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	The day after this instrument is registered.	26 August 2025

Note: This table relates only to the provisions of this instrument as originally made.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.

1. (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.

3Authority

This instrument is made under the International Organisations (Privileges and Immunities) Act 1963.

4Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 1AmendmentsInternational Organisations (Privileges and ImmunitiesSquare Kilometre Array Observatory) Regulations 20201

Section 4

Insert:

permanent resident has the same meaning as in the Australian Citizenship Act 2007.

2

Paragraph 9(2)(a)

Omit “(within the meaning of the Australian Citizenship Act 2007)”.

3

At the end of section 11

Add:

1. (3)

   For the purposes of paragraph 11C(1)(a) of the Act, the acquisition of a motor vehicle by an SKAO official, for the personal use of the official or of a member of the family of the official, is covered by this instrument if:

   1. (a)

      the vehicle is acquired within the first 6 months of the official’s installation in Australia and the official has not previously received:

      1. (i)

         a concession under section 11C of the Act for the acquisition of another motor vehicle; or

      2. (ii)

         an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or

   2. (b)

      the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:

      1. (i)

         a concession under section 11C of the Act; or

      2. (ii)

         an exemption from indirect tax under section 11B of the Act.

2. (4)

   For the purposes of paragraph (3)(b), exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

3. (5)

   However, the acquisition of a motor vehicle by an SKAO official is covered by this instrument only if the official is not an Australian citizen or a permanent resident.

4

Paragraph 12(1)(a)

Omit “SKAO has entered into a written agreement with the Commonwealth”, substitute “person who made the acquisition is subject to an agreement in writing between the SKAO and the Commonwealth”.

5

Subparagraph 12(1)(a)(i)

Omit “SKAO”, substitute “person”.

6

Subparagraph 12(1)(a)(i)

Omit “a person”, substitute “another person”.

7

Subparagraph 12(1)(a)(ii)

Omit “SKAO”, substitute “person”.

8

Subparagraph 12(1)(a)(ii)

Omit “a person”, substitute “another person”.

9

Subparagraph 12(1)(a)(iii)

Omit “SKAO”, substitute “person”.

10

Subparagraph 12(1)(a)(iii)

Omit “a person”, substitute “another person”.

11

Subparagraph 12(1)(a)(iv)

Omit “SKAO”, substitute “person”.

12

Subparagraph 12(1)(a)(iv)

Omit “a person”, substitute “another person”.

13

Paragraph 12(1)(b)

Omit “SKAO” (wherever occurring), substitute “person”.

14

At the end of subsection 12(1)

Add:

Note: A person includes the SKAO: see section 6 of this instrument and section 2C of the Acts Interpretation Act 1901.

15

Paragraph 12(2)(b)

Omit “the SKAO” (first occurring), substitute “a person (the first person)”.

16

Subparagraph 12(2)(b)(i)

Repeal the subparagraph, substitute:

1. (i)

   the first person disposes of the goods to a person (the second person) who is entitled to the concession; and

17

Subparagraph 12(2)(b)(ii)

Omit “the person”, substitute “the second person”.

18

Paragraph 12(3)(a)

Omit “SKAO”, substitute “person”.

19

Subsection 12(4)

Omit “SKAO”, substitute “person”.

20

Paragraph 12(5)(b)

Repeal the paragraph, substitute:

1. (b)

   the Minister tells the person in writing that, in the Minister’s opinion, the person’s reasonable needs were met by that acquisition.

21

At the end of the instrument

Add:

Part 5—Application, saving and transitional provisions

18Application—amendments made by the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025

Indirect tax concession scheme—acquisitions

1. (1)

   Section 11, as amended by the International Organisations (Privileges and Immunities—Square Kilometre Array Observatory) Amendment Regulations 2025 (the amending instrument), applies in relation to the acquisition of a motor vehicle by an SKAO official on or after the day (the transition day) that is 6 months after the day (the commencement day) the amending instrument commences.

2. (2)

   Section 11 also applies in relation to the acquisition of a motor vehicle by an SKAO official before the transition day, if the motor vehicle is acquired:

   1. (a)

      after the official’s installation in Australia; and

   2. (b)

      in the period that begins on 1 December 2021 and ends before the transition day.

3. (3)

   For the purposes of subsection (2), section 11 applies as if paragraph 11(3)(a) did not require the vehicle to be acquired within the first 6 months of the official’s installation in Australia.

Indirect tax concession scheme—conditions

1. (4)

   Section 12, as amended by the amending instrument, applies in relation to the disposal of a motor vehicle by a person, on or after the commencement day, whether the vehicle was acquired before, on or after the commencement day.