Untitled document
Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000
as amended
made under section 10A of the
Consular Privileges and Immunities Act 1972
Compilation start date: 1 August 2012
Includes amendments up to: Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2013 (No. 1)
About this compilation
This compilation
This is a compilation of the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 as in force on 1 August 2012. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 29 August 2013.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
1............ Name of Determination................................................................................................. 1
2............ Commencement............................................................................................................. 1
3............ Definitions..................................................................................................................... 1
4............ Consular post covered by this Determination................................................................ 1
5............ Persons covered by this Determination......................................................................... 2
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
Endnotes21
Endnote 1—About the endnotes 21
Endnote 2—Abbreviation key 22
Endnote 3—Legislation history 23
Endnote 4—Amendment history 25
Endnote 5—Uncommenced amendments [none] 26
Endnote 6—Modifications [none] 26
Endnote 7—Misdescribed amendments [none] 26
Endnote 8—Miscellaneous [none] 26
1 Name of Determination
This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.
2 Commencement
This Determination commences on the commencement of Schedule 7 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
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 | ||||||
| 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 | ||||||
| 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 | ||||||
| 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 (ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle | |||||
| 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 | |||||
| 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 | |||||
| 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 details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments
Endnote 6—Modifications
Endnote 7—Misdescribed amendments
Endnote 8—Miscellaneous
If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.
Abbreviation key—Endnote 2
The abbreviation key in this endnote 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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments—Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law, but the text of the amendments is included in endnote 5.
Modifications—Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments—Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous—Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
Endnote 2—Abbreviation key
| ad = added or inserted | pres = present |
| am = amended | prev = previous |
| c = clause(s) | (prev) = previously |
| Ch = Chapter(s) | Pt = Part(s) |
| def = definition(s) | r = regulation(s)/rule(s) |
| Dict = Dictionary | Reg = Regulation/Regulations |
| disallowed = disallowed by Parliament | reloc = relocated |
| Div = Division(s) | renum = renumbered |
| exp = expired or ceased to have effect | rep = repealed |
| hdg = heading(s) | rs = repealed and substituted |
| LI = Legislative Instrument | s = section(s) |
| LIA = Legislative Instruments Act 2003 | Sch = Schedule(s) |
| mod = modified/modification | Sdiv = Subdivision(s) |
| No = Number(s) | SLI = Select Legislative Instrument |
| o = order(s) | SR = Statutory Rules |
| Ord = Ordinance | Sub-Ch = Sub-Chapter(s) |
| orig = original | SubPt = Subpart(s) |
| par = paragraph(s)/subparagraph(s) | |
| /sub-subparagraph(s) |
Endnote 3—Legislation history
| Title | Gazettal or FRLI registration | Commencement | Application, saving and transitional provisions |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 | 7 June 2000 (see Gazette 2000, No. GN22) | 1 July 2000 (see s. 2) | |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) | 29 June 2000 (see Gazette 2000, No. S354) | 1 July 2000 (see s. 2) | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 2) | 1 Aug 2000 (see Gazette 2000, No. S421) | ss. 1–3 and Schedule 1: 1 July 2000 Remainder: 1 Aug 2000 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) | 17 Oct 2001 (see Gazette 2001, No. S438) | ss. 1–3 and Schedule 1: 1 July 2000 Schedule 2: 30 Nov 2000 Remainder: 17 Oct 2001 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 1) | 18 Jan 2005 (see F2005L00110) | ss. 1–3 and Schedule 1: 17 Oct 2001 Schedule 2: 31 Dec 2002 Schedule 3: 23 Jan 2003 Schedule 4: 4 Feb 2003 Remainder: 19 Jan 2005 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 2) | 14 Sept 2005 (see F2005L02626) | ss. 1–3 and Schedule 1: 1 Feb 2002 Schedule 2: 23 Apr 2003 Schedule 3: 1 Jan 2004 Schedule 4: 12 Feb 2004 Schedule 5: 1 June 2004 Schedule 6: 1 Jan 2005 Schedule 7: 9 Feb 2005 Remainder: 14 Apr 2005 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2006 (No. 1) | 17 May 2006 (see F2006L01523) | ss. 1–3 and Schedule 1: 1 Apr 2004 Schedule 2: 12 July 2005 Schedule 3: 1 Aug 2005 Schedule 4: 27 Sept 2005 Schedule 5: 18 May 2006 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2009 (No. 1) | 5 May 2009 (see F2009L01650) | ss.1–3 and Schedule 1: 1 Jan 2003 s. 4 and Schedule 2: 1 Sept 2003 s. 5 and Schedule 3: 27 May 2006 s. 6 and Schedule 4: 13 Sept 2006 s. 7 and Schedule 5: 14 Sept 2007 s. 8 and Schedule 6: 25 Sept 2007 s. 9 and Schedule 7: 12 Oct 2007 s. 10 and Schedule 8: 6 May 2009 | — |
| Privileges and Immunities Legislation Amendment Determination 2012 (No. 1) | 29 Oct 2012 (see F2012L02096) | Schedule 7: 20 Apr 2009 | — |
| Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2013 (No. 1) | 22 Aug 2013 (see F2013L01604) | 1 Aug 2012 | — |
Endnote 4—Amendment history
| Provision affected | How affected |
| s. 6...................................... | am. 2000 Nos. 1 and 2; 2006 No. 1 |
| s. 7...................................... | am. 2000 No. 1 |
| Note to s. 7(1) .................... | am. 2000 No. 1 |
| s. 8...................................... | am. 2000 No. 1 |
| Schedule 1 | |
| Schedule 1.......................... | am. 2000 Nos. 1 and 2; 2001 No. 1; 2005 Nos. 1 and 2; 2006 No. 1; 2009 No. 1; 2012 No. 1; 2013 No 1 |
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]
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