International Tribunal for the Law of the Sea (Privileges and Immunities) Regulations 1998 (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
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These Regulations are the
International Tribunal for the Law of the Sea (Privileges and Immunities) Regulations 1998 .
These Regulations commence on gazettal.
In these Regulations, unless the contrary intention appears:
Act means theInternational Organisations (Privileges and Immunities) Act 1963 .
member means a member of the Tribunal.
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.
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.
Tribunal means the International Tribunal established by Annex VI of the United Nations Convention on the Law of the Sea done at Montego Bay on 10 December 1982.
(1) A member of the Tribunal engaged on business of the Tribunal has the privileges and immunities mentioned in the Second Schedule to the Act as if the member were a high officer, or former high officer, as mentioned in the Schedule.
(2) However, subregulation (1) does not extend to immunity from civil or criminal process:
(a) for the recovery of damages for damage, injury or death resulting from an accident involving a motor vehicle owned or driven by the member; or
(b) in relation to the commission of an offence, by the member, under a law of the Commonwealth, a State or a Territory, relating to motor traffic, motor vehicles or the use of a motor vehicle.
(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 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), a person is a member of the Tribunal engaged on business of the Tribunal.
(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) In subparagraphs (3) (b) (i) and (c) (i):
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 person 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 — 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 4A:
(a) must be signed by the member of the Tribunal incurring the expense; 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 — may be sent at any time after the acquisition; and
(e) for an acquisition of anything other than a motor vehicle — may only be sent:
(i) with another claim; or
(ii) at least 3 months after another claim from the Tribunal.
Note Paragraph 4C (e) is intended to limit the number of claims from the Tribunal 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 the member of the Tribunal.
The Tribunal may waive a privilege or immunity conferred by the Act or these Regulations on a member of the Tribunal.
(1) Subject to subregulation (2), nothing in these Regulations affects the application of a law about:
(a) quarantine; or
(b) importation into, or exportation from, Australia or an External Territory.
(2) However, subregulation (1) does not affect any immunity from civil or criminal process.
(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 4B (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
1998 No. 41 | 25 Mar 1998 | 25 Mar 1998 | |
2000 No. 201 | 31 July 2000 | 1 July 2000 ( | R. 3 |
| |
R. 3.......................................... | am. 2000 No. 201 |
Rr. 4A–4D............................... | ad. 2000 No. 201 |
R. 7.......................................... | 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
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