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Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000

made under section 10A of the

Consular Privileges and Immunities Act 1972

Compilation No. 9

Compilation date: 11 December 2018

Includes amendments up to: F2018L01731

Registered: 19 December 2018

This compilation includes retrospective amendments made by F2018L01731

About this compilation

This compilation

This is a compilation of the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 that shows the text of the law as amended and in force on 11 December 2018 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

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.

Application, saving and transitional provisions for provisions and amendments

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.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

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.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1............ Name of Determination................................................................................................. 1
3............ Definitions..................................................................................................................... 1
4............ Consular post covered by this Determination................................................................ 1
5............ Persons covered by this Determination......................................................................... 1
6............ Acquisitions covered by this Determination.................................................................. 2
7............ Uses covered by this Determination.............................................................................. 4
8............ Conditions..................................................................................................................... 4
9............ Manner of payment....................................................................................................... 6
10.......... Delegation..................................................................................................................... 6

Schedule 1—Details of scheme 7

Endnotes23

Endnote 1—About the endnotes 23

Endnote 2—Abbreviation key 24

Endnote 3—Legislation history 25

Endnote 4—Amendment history 27

1 Name of Determination

This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.

3 Definitions

(1) In this Determination:

Act means the Consular Privileges and Immunities Act 1972.

member of the family or family member, in relation to a person, means any of the following members of the person’s family who forms part of the person’s household, and whose arrival has been notified to the Department of Foreign Affairs and Trade under Article 24 of the Convention:

(a) the person’s spouse;

(b) unmarried children up to the age of 21 years;

(c) unmarried children up to the age of 25 years who are undertaking full‑time studies at an Australian educational institution;

(d) unmarried children who are incapable of self‑support because of a physical or mental disability.

sending State, in relation to a consular post, means the overseas country which the consular post represents.

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.

(2) In this Determination, unless the contrary intention appears, a reference to a consular officer (including the head of the consular post), or a consular employee, of a consular post covered by this Determination includes a member of the family of the officer or employee.

4 Consular post covered by this Determination

For subparagraph 10A(1)(a)(i) of the Act, a consular post representing a country mentioned in an item in Schedule 1 is a consular post covered by this Determination.

5 Persons covered by this Determination

For subparagraph 10A(1)(a)(ii) of the Act, the following persons (in relation to a consular post covered by this Determination) are covered by this Determination:

(a) the head of the consular post;

(b) any other consular officer of the consular post;

(c) a consular employee of the consular post.

6 Acquisitions covered by this Determination

(1) For paragraph 10A(1)(a) of the Act, the following acquisitions are covered by this Determination:

(a) an acquisition of any of the following, recorded on a single tax invoice for a taxable supply of at least $200 (including indirect tax):

(i) goods (by purchase or lease);

(ii) consular 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 section 7 of the Act;

(ba) an acquisition of the following warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act:

(i) alcohol;

(ii) tobacco;

(c) an acquisition of any of the following, if the acquisition is subject to an arrangement between the sending State and the Commonwealth for reimbursement of indirect tax:

(i) construction or renovation services;

(ii) real property;

(iii) any other thing.

(2) However:

(a) a limitation mentioned in an item in Schedule 1 applies to an acquisition by a person mentioned in the item, if the acquisition is made for a use mentioned, in relation to that person, in the item; and

(b) an acquisition of a motor vehicle for the personal use of a consular officer (but not a member of the officer’s family) of a consular post covered by this Determination is covered by this Determination only if:

(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the officer received:

(A) a concession under section 10A of the Act; or

(B) an exemption from indirect tax under subsection 6 (1A) of the Act; or

(ii) within the previous 3 years, the officer has not received:

(A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 6(1A) 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 consular officer of a consular post covered by this Determination is covered by this Determination only if:

(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the consular officer) received:

(A) a concession under section 10A of the Act; or

(B) an exemption from indirect tax under subsection 6(1A) 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, no family member (except the consular officer) has received:

(A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and

(d) unless mentioned in Schedule 1, the only acquisition covered by this Determination for the personal use of a consular employee (but not a member of the family of the consular employee) of a consular post covered by this Determination, is an acquisition of a Australian‑manufactured motor vehicle:

(i) within the first 6 months of the employee’s installation in Australia provided that the employee has not previously received:

(A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; or

(ii) in exceptional circumstances to replace a motor vehicle for which the employee received:

(A) a concession under section 10A of the Act; or

(B) an exemption from indirect tax under subsection 6(1A) of the Act; and

(e) an acquisition for the personal use of a member of the family of a consular employee of a consular post covered by this Determination is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use; and

(f) the only acquisition covered by this Determination for a consular post headed by an honorary consular officer is an acquisition of alcohol or tobacco:

(i) obtained in connection with a national day celebration for that consular post; and

(ii) that are freed from duties of excise under section 7 of the Act.

(3) In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):

exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

(4) Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if:

(a) the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and

(b) the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act.

7 Uses covered by this Determination

(1) For subparagraph 10A(1)(b)(ii) of the Act in relation to an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6 (1)(b) or (ba), personal use by a person covered by this Determination is a use covered by this Determination.

Note: Under subsection 10A(1) of the Act, a payment under the indirect tax concession scheme must be made for an acquisition, other than an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6(1)(b) or (ba), only if, at the time of the acquisition, the acquisition was intended for the official use of the consular post.

(2) However, personal use of an acquisition in subsection (1) by a person covered by this Determination is covered by this Determination only if:

(a) the person is not:

(i) an Australian citizen; or

(ii) ordinarily resident in Australia or in an external Territory; or

(b) Schedule 1 states that the acquisition is covered for the personal use of the person.

8 Conditions

(1) For paragraph 10A(3)(a) of the Act, the amount mentioned in subsection 10A(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 head of the consular post and the Commonwealth to repay to the Commonwealth the amount worked out in subsection (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 this Determination 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 this Determination 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 any other acquisition (except an acquisition covered by paragraph 6(1)(c))—the person assigns the benefits acquired to another person (except another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;

(b) if the person who made the acquisition 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 the person complies with the agreement.

(1A) 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.

(2) 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 10A 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 subsection 10A of the Act in relation to the acquisition.

(2A) 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 10A of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.

(3) A claim for the amount to be paid under section 10A of the Act:

(a) must be signed by or on behalf of the head of the consular post; and

(b) must be sent with the invoice for the acquisition; and

(c) must be sent:

(i) for 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 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 6(1)(c), 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 consular post 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 consular post is sent.

Note 1: Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each consular post to one in each quarter, to minimise delays in the processing of claims.

Note 2: A claim must be in an approved form, see subsections 3(1) and 10A(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.

(4) The amount mentioned in section 10A of the Act is not payable for an acquisition by a person 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 consular post’s, or the person’s, reasonable needs were met by that acquisition.

9 Manner of payment

For paragraph 10A(3)(b) of the Act, the amount is to be paid to a single recipient or account nominated by the head of the consular post.

10 Delegation

(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 8(1)(b) and (4)(b) of this Determination.

(2) A power delegated under subsection (1), when exercised by the delegate, is taken to have been exercised by the Minister.

(3) A delegation of power under subsection (1) does not prevent the exercise of the power by the Minister.

Schedule 1—Details of scheme

(section 4 and subsections 6(2) and 7(2))

Note: This Schedule lists the countries whose consular posts are covered by the Determination. The Schedule also lists any exceptions to the standard package of concessions stated in sections 6 and 7 of the Determination.

Item	Country		Person and use		Limitation
2	Argentina		A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
3	Austria		A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
4	Bangladesh		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
5	Barbados		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
6	Belgium		Note: There are no exceptions to the standard package of concessions for this country
7	Bolivia		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
8	Brazil
8.1	Any person, for the official use of the post		The concession is limited to telecommunications, electricity, gas, imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
8.2	A consular officer, for personal use		The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
10	Cameroon		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
11	Canada		Note: There are no exceptions to the standard package of concessions for this country
12	Chile		Any person, for the official use of the post, or a consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
13	China		Note: There are no exceptions to the standard package of concessions for this country
14	Colombia		Note: There are no exceptions to the standard package of concessions for this country
15	Cook Islands		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
16	Costa Rica		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
16A	Costa Rica		A consular employee or a family member of a consular employee, for personal use				As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
17	Croatia		Note: There are no exceptions to the standard package of concessions for this country
18	Cuba		Any person, for the official use of the post, or a consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
20	Czech Republic		Note: There are no exceptions to the standard package of concessions for this country
21	Denmark		A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
22	Dominican Republic		Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
22A	East Timor		Any person, for the official use of the post, or a consular officer or a family member of a consular officer, for personal use			The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
23	Ecuador		A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
24		Egypt	Note: There are no exceptions to the standard package of concessions for this country
25		El Salvador	A consular employee, or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
25A			Eritrea	Any person, for the official use of the post, or a consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
26		Estonia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
27		Ethiopia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
28		Fiji	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
29		Finland	Note: There are no exceptions to the standard package of concessions for this country
29A			Former Yugoslav Republic of Macedonia	Note: There are no exceptions to the standard package of concessions for this country
30		France
30.1		Any person, for the official use of the post		The concession is limited to furniture, furnishings, household appliances and office equipment for official premises (including the head of the post’s residence), telecommunications, real property leases, electricity and gas, removal costs for the head of the post, imported motor vehicles, Australian‑ manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
30.2		A consular officer, for personal use		The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
31		Gabon	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
32		Germany	A consular employee or a family member of a consular employee, for personal use	As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
33		Ghana	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
34		Greece	Note: There are no exceptions to the standard package of concessions for this country
34A		Guatemala	A consular employee or a family member of a consular employee, for personal use				As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
35		Haiti	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
37		Hungary	Note: There are no exceptions to the standard package of concessions for this country
38		Iceland	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
39		India	Note: There are no exceptions to the standard package of concessions for this country
40		Indonesia
40.1		Any person, for the official use of the post		The concession is limited to telecommunications, electricity, gas, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
40.2		A consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
40A		Iraq	Note: There are no exceptions to the standard package of concessions for this country
41		Ireland	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and
(b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
43		Italy	A consular employee, or a family member of a consular employee, for personal use					As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
44		Jamaica	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
45		Japan	Note: There are no exceptions to the standard package of concessions for this country
46		Kazakhstan	A member, consular employee or a family member of a consular employee, for personal use				As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
47		Kiribati	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
48		Korea, Republic of	Note: There are no exceptions to the standard package of concessions for this country
49		Latvia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
50		Lebanon
50.1		Any person, for the official use of the post			The concession is limited to: (a) Australian‑manufactured motor vehicles; and (b) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and (c) goods covered by paragraph 6(1)(b); and (d) alcohol and tobacco covered by paragraph 6(1)(ba)
50.2		A consular officer, for personal use			The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
51		Lesotho	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
52		Liberia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
53		Lithuania	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
54		Luxembourg	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
55		Madagascar	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
56		Malaysia
56.1		Any person, for the official use of the post		The concession is limited to: (a) Australian‑manufactured motor vehicles; and (b) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and (c) goods covered by paragraph 6(1)(b); and (d) alcohol and tobacco covered by paragraph 6(1)(ba); and (e) acquisitions covered by paragraph 6(1)(c)
56.2		A consular officer, for personal use		The concession is limited to: (a) Australian‑manufactured motor vehicles; and (b) services mentioned in subparagraph 6(1)(a)(vi); and (c) goods covered by paragraph 6(1)(b); and (d) alcohol and tobacco covered by paragraph 6(1)(ba)
57		Maldives	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
58		Malta	Note: There are no exceptions to the standard package of concessions for this country
59		Mauritius	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
60		Mexico	Note: There are no exceptions to the standard package of concessions for this country
61		Monaco	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
62		Mongolia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
63		Morocco	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
64		Nauru	Note: There are no exceptions to the standard package of concessions for this country
65		Nepal	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
66		Netherlands	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
67		New Zealand	Any person, for the official use of the post, or a consular officer or a family member of a consular officer, for personal use		The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
68		Norway	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
68A			Oman	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
69		Pakistan
69.1		Any person, for the official use of the post		The concession is limited to: (a) furniture and other household goods; and (b) Australian‑manufactured motor vehicles; and
(c) telecommunications services; and (d) goods covered by paragraph 6(1)(b); and (e) wine, alcohol and tobacco covered by paragraph 6(1)(ba)
69.2		A consular officer or a family member of a consular officer, for personal use		The concession is limited to: (a) furniture and other household goods; and (b) Australian‑manufactured motor vehicles; and (c) goods covered by paragraph 6(1)(b); and (d) wine, alcohol and tobacco covered by paragraph 6(1)(ba)
70		Papua New Guinea	Note: There are no exceptions to the standard package of concessions for this country.
70A		Paraguay	Any person, for the official use of the post, or a consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
71		Peru	Any person, for the official use of the post or a consular officer, for personal use		The concession provided under subparagraph 6(1)(a)(i) is limited to household goods, motor vehicles and wine
72		Philippines	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
73		Poland	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
74		Portugal	Any person, for the official use of the post, or a consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
74A		Romania	Note: There are no exceptions to the standard package of concessions for this country.
75		Russia	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
76		Samoa	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
77		San Marino	Note: There are no exceptions to the standard package of concessions for this country
77A		Serbia	A consular employee, or a family member of a consular employee, for personal use					As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

78	Seychelles	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
79	Slovakia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
80	Slovenia	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
81	Solomon Islands	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
82	Spain	Note: There are no exceptions to the standard package of concessions for this country
83	Sri Lanka	Note: There are no exceptions to the standard package of concessions for this country
84	Sweden	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
85	Switzerland	A consular employee, or a family member of a consular employee, for personal use				As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
87	Tanzania	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
88	Thailand
88.1	Any person, for the official use of the post			The concession is limited to: (a) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and (b) goods
88.2	A consular officer, for personal use			The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
89	Tonga	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
90	Trinidad and Tobago	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
91	Tunisia	Any person, for the official use of the post, or a consular officer, for personal use			The concession is limited to: (a) Australian‑manufactured motor vehicles; and (b) goods covered by paragraph 6(1)(b); and (c) alcohol and tobacco covered by paragraph 6(1)(ba)
92	Turkey	A consular employee or a family member of a consular employee, for personal use			As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
93	Tuvalu	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
94	Uganda	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
95	Ukraine	Note: There are no exceptions to the standard package of concessions for this country
95A	United Arab Emirates	Note: There are no exceptions to the standard package of concessions for this country
96	United Kingdom
96.1	Any person, for the official use of the post		The concession is limited to: (a) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and (b) goods
96.2	A consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
97	United States	A consular employee or a family member of a consular employee, for personal use		As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle
98	Uruguay
98.1	Any person, for the official use of the post		The concession is limited to: (a) consular mail services; and (b) imported motor vehicles; and (c) Australian‑manufactured motor vehicles; and (d) goods covered by paragraph 6(1)(b); and (e) alcohol and tobacco covered by paragraph 6(1)(ba); and (f) acquisitions covered by paragraph 6(1)(c)
98.2	A consular officer, for personal use		The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
99	Vanuatu	Note: There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country
100	Vietnam
100.1	Any person, for the official use of the post		The concession is limited to telecommunications, real property leases, electricity, gas, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)
100.2	A consular officer, for personal use		The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

Endnotes

Endnote 1—About the endnotes

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

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

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.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

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.

Misdescribed amendments

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.

Endnote 2—Abbreviation key

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 = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	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	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Title	Registration	Commencement	Application, saving and transitional provisions
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000	7 June 2000 (gaz 2000, No GN22)	1 July 2000 (s 2)
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1)	29 June 2000 (gaz 2000, No S354)	1 July 2000 (s 2)	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 2)	1 Aug 2000 (gaz, No S421)	ss 1–3 and Sch 1: 1 July 2000 Remainder: 1 Aug 2000	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1)	17 Oct 2001 (gaz 2001, No S438)	ss 1–3 and Sch 1: 1 July 2000 Sch 2: 30 Nov 2000 Remainder: 17 Oct 2001	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 1)	18 Jan 2005 (F2005L00110)	ss 1–3 and Sch 1: 17 Oct 2001 Sch 2: 31 Dec 2002 Sch 3: 23 Jan 2003 Sch 4: 4 Feb 2003 Remainder: 19 Jan 2005	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 2)	14 Sept 2005 (F2005L02626)	ss 1–3 and Sch 1: 1 Feb 2002 Sch 2: 23 Apr 2003 Sch 3: 1 Jan 2004 Sch 4: 12 Feb 2004 Sch 5: 1 June 2004 Sch 6: 1 Jan 2005 Sch 7: 9 Feb 2005 Remainder: 14 Apr 2005	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2006 (No. 1)	17 May 2006 (F2006L01523)	ss 1–3 and Sch 1: 1 Apr 2004 Sch 2: 12 July 2005 Sch 3: 1 Aug 2005 Sch 4: 27 Sept 2005 Sch 5: 18 May 2006	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2009 (No. 1)	5 May 2009 (F2009L01650)	ss 1–3 and Sch 1: 1 Jan 2003 s 4 and Sch 2: 1 Sept 2003 s 5 and Sch 3: 27 May 2006 s 6 and Sch 4: 13 Sept 2006 s 7 and Sch 5: 14 Sept 2007 s 8 and Sch 6: 25 Sept 2007 s 9 and Sch 7: 12 Oct 2007 s 10 and Sch 8: 6 May 2009	—
Privileges and Immunities Legislation Amendment Determination 2012 (No. 1)	29 Oct 2012 (F2012L02096)	Sch 7: 20 Apr 2009	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2013 (No. 1)	22 Aug 2013 (F2013L01604)	1 Aug 2012	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (United Arab Emirates) Determination 2018	31 Jan 2018 (F2018L00074)	Sch 1: 6 Sept 2016 (s 2(1) item 1)	—
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Costa Rica, Guatemala and Kazakhstan) Determination 2018	11 Dec 2018 (F2018L01731)	Sch 1: 1 July 2015 (s 2(1) item 2)	—

Endnote 4—Amendment history

Provision affected	How affected
s 2.............................................	rep LA s 48D
s 6.............................................	am 2000 No 1; 2000 No 2; 2006 No 1
s 7.............................................	am 2000 No 1
s 8.............................................	am 2000 No 1
Schedule 1
Schedule 1................................	am 2000 No 1; 2000 No 2; 2001 No 1; 2005 No 1; 2005 No 2; 2006 No 1; 2009 No 1; 2012 No 1; 2013 No 1; F2018L00074; F2018L01731