South Pacific Regional Environmental Programme (Privileges and Immunities) Regulations 1996 (Cth)
made under the
This compilation was prepared on 9 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
South Pacific Regional Environmental Programme (Privileges and Immunities) Regulations 1996 .
(1) Subject to subregulation (2), these Regulations are taken to have commenced on 31 August 1995.
(2) Any immunity from suit conferred by these Regulations commences on gazettal of these Regulations.
In these Regulations, unless the contrary intention appears:
Act means theInternational Organisations (Privileges and Immunities) Act 1963 .
Director means the Director of the organisation.
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.
office means an office of the organisation.
organisation meeting means a meeting convened by the organisation.
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 organisation means the South Pacific Regional Environment Programme.
The organisation is an international organisation to which the Act applies.
The organisation:
(a) is a body corporate with perpetual succession; and
(b) is capable, in its corporate name:
(i) of entering into contracts; and
(ii) of acquiring, holding and disposing of real and personal property; and
(iii) of suing and being sued.
(1) Subject to this regulation, the organisation has the privileges and immunities set out in items 1, 2, 3, 4, 5, 6, 7, 9, 11 and 12 of the First Schedule to the Act.
(2) The organisation is not exempt from any Commonwealth, State, Territory or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the organisation.
(3) Subregulation (1) does not affect the liability of the organisation or another person to pay sales tax on the taxable value of goods that are not publications of the organisation.
(4) The organisation’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 10A (1).
(1) The office of Director is a high office in the organisation for the purposes of subparagraph 6 (1) (b) (i) of the Act.
(2) A person who holds, or is performing the duties of, the office of Director has the privileges and immunities set out in Part I of the Second Schedule to the Act.
(3) A person who has ceased to hold, or to perform the duties of, the office of Director has the immunity set out in Part II of the Second Schedule to the Act.
(1) A person who is accredited to, or attends, an organisation meeting as a representative of a country other than Australia has the privileges and immunities set out in Part I of the Third Schedule to the Act.
(2) A person who has ceased to be accredited to, or who has attended, an organisation meeting as a representative of a country other than Australia has the immunity set out in Part II of the Third Schedule to the Act.
(1) Subject to subregulations (2) and (3), a person who holds, or is performing the duties of, an office (other than the office of Director) has the privileges and immunities set out in items 1, 2, 3, 5, 6 and 7 in Part I of the Fourth Schedule to the Act.
(2) The salary and emoluments received from the organisation for services performed in Australia for the organisation 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 exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the organisation.
(3) A person to whom subregulation (1) applies does not have the privilege set out in item 7 of Part 1 of the Fourth Schedule to the Act if he or she is an Australian citizen.
(4) A person who has ceased to hold an office (other than the office of Director) has the immunity set out in Part II of the Fourth Schedule to the Act.
(1) A member of the staff of the organisation, other than a person who holds an office in the organisation, has the immunities set out in items 1, 2, 2A, 3, 5 and 6 in Part I of the Fifth Schedule to the Act.
(2) The salary and emoluments received from the organisation for services performed in Australia for the organisation 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 exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the organisation.
(3) A person who:
(a) has ceased to be a member of the staff of the organisation; and
(b) has not held an office in the organisation;
has the immunity set out in Part II of the Fifth Schedule to the Act.
(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the organisation 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;
(viii) services directly relating to monitoring and assessing the state of the environment in the South Pacific Region or directly relating to research into environmental issues, other than services relating to the ordinary operations of the organisation;
(b) an acquisition of goods that are freed from duties of excise by subregulation 6 (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 organisation 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 organisation is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the organisation.
(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Director 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 7 (2);
(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.
(4) However:
(a) an acquisition by the Director is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the Director, or of a member of the family of the Director; and
(b) an acquisition of a motor vehicle for the personal use of the Director is covered by these Regulations only if:
(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the Director 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 Director 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 the Director is covered by these Regulations only if:
(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the Director 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 Director 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.
(5) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person mentioned in subregulation (6), 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.
(6) For subregulation (5), a person is a person who:
(a) holds, or is performing the duties of, an office in the organisation (other than the Director); and
(b) is not an Australian citizen.
(7) In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (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 organisation 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 10A (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 organisation.
A claim for payment under regulation 10A:
(a) must be signed by, or for, the Director; 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 10A (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 organisation 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 organisation.
Note Paragraphs 10C (e) and (f) are intended to limit the number of claims from the organisation 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 Director.
(1) The organisation may waive a privilege or immunity conferred by the Act or these Regulations on:
(a) the organisation; or
(b) a person who holds, or who has ceased to hold, an office; or
(c) a person who is, or who has ceased to be, a member of the staff of the organisation.
(2) The government of a country may waive a privilege or immunity conferred by the Act or these Regulations on a person who, as a representative of that country:
(a) is accredited to, or attends, an organisation meeting; or
(b) has ceased to be accredited to, or has attended, a meeting of that kind.
(1) Subject to subregulation (2), nothing in these Regulations affects the application of any law of the Commonwealth, a State or a Territory relating to:
(a) quarantine; or
(b) the prohibition or restriction of imports into, or exports from, Australia or an External Territory of any animals, plants or goods; or
(c) public order.
(2) Subregulation (1) does not prejudice the immunity from suit or from other legal processes 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 10B (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
1996 No. 144 | 5 July 1996 | 31 Aug 1995 ( | |
2000 No. 201 | 31 July 2000 | 1 July 2000 ( | R. 3 |
| |
R. 1.......................................... | rs. 2000 No. 201 |
Heading to r. 3....................... | rs. 2000 No. 201 |
R. 3.......................................... | am. 2000 No. 201 |
R. 6.......................................... | am. 2000 No. 201 |
Rr. 10A–10D.......................... | ad. 2000 No. 201 |
R. 13........................................ | 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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