Specialized Agencies (Privileges and Immunities) Regulations 1986 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation
(the
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 Legislation 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 series page on the Legislation Register for the compiled law.
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.
For more information about any editorial changes made in this compilation, see the endnotes.
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 series page on the Legislation Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
These Regulations are the
Specialized Agencies (Privileges and Immunities) Regulations 1986 .
In these Regulations:
Act means theInternational Organisations (Privileges and Immunities) Act 1963 .
head of a Specialized Agency means the holder of an office or the first office (if there is more than 1 office) specified in an item in column 3 of the Schedule.
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.
Specialized Agency means an agency specified in column 2 of an item in the Schedule.
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.
Each Specialized Agency is an international organisation to which the Act applies.
Each Specialized Agency:
(a) is a body corporate with perpetual succession;
(b) has the capacity to contract; and
(c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and instituting legal proceedings.
(1) Subject to subregulations (3), (4) and (5), each of the following Specialized Agencies, namely:
(a) the International Monetary Fund;
(b) the International Bank for Reconstruction and Development;
(c) the International Finance Corporation;
(d) the International Development Association,
has the privileges and immunities specified in the items, other than item 8, in the First Schedule to the Act.
(2) Subject to subregulations (3), (4) and (5), a Specialized Agency, not being a Specialized Agency specified in subregulation (1), has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.
(3) A Specialized Agency is not, by virtue of subregulation (1) or (2), as the case requires, exempt from such national, regional or municipal dues and taxes in respect of the premises of the Specialized Agency, whether owned or leased, as represent payment for specific services rendered.
(4) Where goods (not being publications of the Specialized Agency) are imported, manufactured or purchased by a Specialized Agency for sale by it, subregulation (1) or (2), as the case requires, does not operate to prevent sales tax being payable in relation to the goods by the Specialized Agency or by any other person.
(5) A Specialized Agency’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 9A(1).
(1) The office, or each of the offices, specified in Column 3 of an item in the Schedule is declared to be a high office in the Specialized Agency specified in Column 2 of that item.
(2) A person who holds, or is performing the duties of, a high office in a Specialized Agency has the privileges and immunities specified in Part I of the Second Schedule to the Act.
(3) A person who has ceased to hold, or perform the duties of, a high office in a Specialized Agency has the immunities specified in Part II of the Second Schedule to the Act.
(1) A person who is in attendance at an international conference convened by a Specialized Agency as a representative of a country (other than Australia) has the privileges and immunities specified in Part I of the Third Schedule to the Act.
(2) A person who has attended an international conference convened by a Specialized Agency as a representative of a country (other than Australia) has the immunities specified in Part II of the Third Schedule to the Act.
(1) Subject to subregulation (2), a person who holds an office in a Specialized Agency, other than a person who holds, or is performing the duties of, an office specified in Column 3 of an item in the Schedule, has the privileges and immunities specified in Part I of the Fourth Schedule to the Act.
(2) A person to whom subregulation (1) applies does not have the right to export furniture and effects free of duties when leaving Australia on the termination of his or her functions in relation to a Specialized Agency.
(3) A person who has ceased to hold an office in a Specialized Agency, other than an office specified in Column 3 of an item in the Schedule, has the immunities specified in Part II of the Fourth Schedule to the Act.
(1) A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fifth Schedule to the Act.
(2) Subregulation (1) applies to:
(a) the Food and Agriculture Organization of the United Nations;
(b) the World Health Organization;
(c) the International Maritime Organization;
(d) the World Intellectual Property Organization;
(e) the International Fund for Agricultural Development;
(f) the United Nations Industrial Development Organization.
(3) A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 3, 5 and 6 of Part I of the Fifth Schedule to the Act.
(4) Subregulation (3) applies to:
(a) the International Labour Organisation; and
(b) the International Civil Aviation Organization.
(5) A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 5 and 6 of Part I of the Fifth Schedule to the Act.
(6) Subregulation (5) applies to the United Nations Educational, Scientific and Cultural Organization.
(7) A person who has served on a committee of, or performed a mission for, a Specialized Agency to which this subregulation applies has the immunities specified in Part II of the Fifth Schedule to the Act.
(8) Subregulation (7) applies to each of the following:
(a) the International Labour Organisation;
(b) the Food and Agriculture Organization of the United Nations;
(c) the International Civil Aviation Organization;
(d) the United Nations Educational, Scientific and Cultural Organization;
(e) the World Health Organization;
(f) the International Maritime Organization;
(g) the World Intellectual Property Organization;
(h) the International Fund for Agricultural Development;
(i) the United Nations Industrial Development Organization.
(9) A person who is performing, whether alone or jointly with other persons, a temporary mission on behalf of a Specialized Agency to which this subregulation applies, has the privilege specified in paragraph 2A of Part I of the Fifth Schedule to the Act.
(10) Subregulation (9) applies to each of the following:
(a) the International Monetary Fund;
(b) the International Bank for Reconstruction and Development;
(c) the International Finance Corporation;
(d) the International Development Association.
(1) For paragraph 11C(1)(a) of the Act, the following acquisitions by a Specialized Agency 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;
(b) an acquisition of goods that are freed from duties of excise by subregulation 5(1) or (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;(d) an acquisition of any of the following, if the acquisition is subject to an arrangement between a Specialized Agency 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 a Specialized Agency is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Specialized Agency.
(3) For paragraph 11C(1)(a) of the Act, the following acquisitions by a person mentioned in subregulation (4) 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 6(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) For subregulation (3), a person is the holder of an office specified in an item in column 3 of the Schedule.
(5) However:
(a) an acquisition by a person mentioned in subregulation (4) 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 (4) 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 (4) 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.
(6) For paragraph 11C(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by a person mentioned in subregulation (7), 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.
(7) For subregulation (6), the person is a person who holds an office in a Specialized Agency specified in an item in column 2 of the Schedule (other than a person mentioned in subregulation (4)).
(8) In subparagraphs (5)(b)(i) and (c)(i) and paragraph (6)(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 Specialized Agency 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 9A(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 a Specialized Agency.
A claim for payment under regulation 9A:
(a) must be signed by, or for, the head of a Specialized Agency; 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 9A(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 Specialized Agency 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 Specialized Agency.
Note: Paragraphs 9C(e) and (f) are intended to limit the number of claims from the Specialized Agency 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 head of a Specialized Agency.
(1) A Specialized Agency may waive any privileges and immunities to which:
(a) the Specialized Agency;
(b) a person who holds or has ceased to hold an office in the Specialized Agency;
(c) a person who is serving, or has served, on a committee of the Specialized Agency; or
(d) a person who is performing, or has performed, whether alone or jointly with other persons, a mission on behalf of the Agency,
is entitled by virtue of the Act or these Regulations.
(2) The government of a country referred to in regulation 7 may waive any privileges and immunities to which a person upon whom privileges and immunities are conferred by that regulation is entitled by virtue of the Act or 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 9B(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 amendment made by Schedule 1 of the
Specialized Agencies (Privileges and Immunities) Amendment Regulations 2022 applies in relation to salaries and emoluments received on or after 1 July 2017.
(regulations 2 and 6)
1 | International Labour Organisation | Director‑General of the International Labour Office Deputy Director‑General of the International Labour Office Assistant Director‑General of the International Labour Office |
2 | Food and Agriculture Organization of the United Nations | Director‑General Deputy Director‑General Assistant Director‑General |
3 | International Civil Aviation Organization | Secretary‑General President of the Council |
4 | United Nations Educational, Scientific and Cultural Organization | Director‑General Deputy Director‑General |
5 | International Monetary Fund | Managing Director |
6 | International Bank for Reconstruction and Development | President |
7 | World Health Organization | Director‑General Deputy Director‑General Assistant Director‑General Regional Director |
8 | Universal Postal Union | Director‑General of the International Bureau |
9 | International Telecommunication Union | Secretary‑General |
10 | World Meteorological Organization | Secretary‑General |
11 | International Maritime Organization | Secretary‑General Deputy Secretary‑General Secretary of the Maritime Safety Committee |
12 | International Finance Corporation | President |
13 | International Development Association | President |
14 | World Intellectual Property Organization | Director‑General Deputy Director‑General |
15 | International Fund for Agricultural Development | President Vice‑President |
16 | United Nations Industrial Development Organization | Director‑General Deputy Director‑General |
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
The abbreviation key sets out abbreviations that may be used in the endnotes.
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.
The
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.
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
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
= | Sch = Schedule(s) |
LIA
= | 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 | |
No. = Number(s) | commenced or to be commenced |
Specialized Agencies (Privileges and Immunities) Regulations 1986 (SR 1986 No. 67) | 24 Apr 1986 (F1996B00528) | 24 Apr 1986 | |
Specialized Agencies (Privileges and Immunities) Regulations (Amendment) (SR 1986 No. 240) | 11 Sept 1986 (F1996B00529) | 11 Sept 1986 | — |
Specialized Agencies (Privileges and Immunities) Regulations (Amendment) (SR 1989 No. 341) | 7 Dec 1989 (F1996B00530) | 7 Dec 1989 | — |
Specialized Agencies (Privileges and Immunities) Regulations (Amendment) (SR 1991 No. 319) | 24 Oct 1991 (F1996B00531) | 24 Oct 1991 (r 1) | — |
Specialized Agencies (Privileges and Immunities) Regulations (Amendment) (SR 1992 No. 238) | 29 July 1992 (F1996B00532) | 29 July 1992 (r 1) | — |
International Organisations (Privileges and Immunities) Regulations Amendment (Indirect Tax Concession Scheme) Regulations 2000 (No. 1) (SR 2000 No. 201) | 31 July 2000 (F2000B00208) | Sch 23: 1 July 2000 (r 2) | r 3 |
Specialized Agencies (Privileges and Immunities) Amendment Regulations 2004 (No. 1) (SR 2004 No. 240) | 6 Aug 2004 (F2004B00263) | 30 Sept 2004 (r 2) | — |
Specialized Agencies (Privileges and Immunities) Amendment Regulation 2016 (No. 1) | 10 May 2016 (F2016L00748) | 19 Aug 2016 (s 2(1) item 1) | — |
Specialized Agencies (Privileges and Immunities) Amendment Regulations 2022 | 1 Apr 2022 (F2022L00493) | 2 Apr 2022 (s 2(1) item 1) | — |
r 1............................................. | rs No 201, 2000 |
r 2............................................. | rs No 201, 2000 |
r 3............................................. | rs No 201, 2000 |
r 5............................................. | am No 319, 1991; No 201, 2000 |
r 9............................................. | am No 240, 1986; No 341, 1989; No 238, 1992; No 240, 2004; F2016L00748; F2022L00493 |
r 9A........................................... | ad No 201, 2000 |
am No 240, 2004; F2016L00748 | |
r 9B........................................... | ad No 201, 2000 |
r 9C........................................... | ad No 201, 2000 |
r 9D........................................... | ad No 201, 2000 |
r 11............................................ | ad No 201, 2000 |
r 12............................................ | ad F2022L00493 |
Schedule.................................... | am No 240, 1986; No 341, 1989; No 238, 1992; No 240, 2004; F2016L00748 |
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