STATUTORY RULES
1972 No.
REGULATION UNDER THE INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) ACT 1963-1966.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the International Organizations (Privileges and Immunities) Act 1963-1966.
Dated this twenty-sixth day of October, 1972.
Governor-General.
By His Excellency’s Command,
Minister of State for Foreign Affairs.
Amendments of the Asian Development Bank (Privileges and Immunities) Regulations†
Privileges and immunities of officers of Bank other than President.
Regulation 6 of the Asian Development Bank (Privileges and Immunities) Regulations is amended—
(a) by omitting from sub-regulation (1.) the words “next succeeding sub-regulation” and inserting in their stead the words “next two succeeding sub-regulations”; and
(b) by inserting after sub-regulation (2.) the following sub-regulations:—
“(2a.) The salary and emoluments received from the Bank by a person to whom sub-regulation (1.) of this regulation applies, being a resident as defined by sub-section (1.) of section 4 of the Income Tax Ordinance 1959 of Papua New Guinea as amended and in force for the time being, are not, to the extent to which they are for services rendered in Papua New Guinea, exempt from taxation unless the person—
(a) is not an Australian citizen or an Australian protected person; and
(b) came to Papua New Guinea solely for the purpose of performing duties of the office in the Bank held by him.
“(2b.) In the last preceding sub-regulation, ‘Australian protected person’ means a person declared by regulations in force under the Citizenship Act 1948-1969 to be, for the purposes of that Act, under the protection of the Australian Government.”.
* Notified in the Commonwealth Gazette on 1972.
† Statutory Rules 1967, No. 175, as amended by Statutory Rules 1969, No. 50.
Printed by Authority by the Government Printer of the Commonwealth of Australia
16185/72—Price 5c 9/25.9.1972
Overview
The International Organizations (Privileges and Immunities) Act 1963-1966 was enacted by the Commonwealth of Australia to establish a legal framework that allows international organisations and their officials to operate within Australia without undue interference from Australian law, thereby ensuring the effective functioning of these organisations. The Act was designed to address the need for granting privileges and immunities to international organisations and their personnel to facilitate their operations in Australia. This legislation was enacted by the Parliament of Australia and its policy objective was to align Australia's domestic legal framework with its obligations under international law, particularly in relation to the operations of international organisations within its jurisdiction. The statutory rules, including the 1972 amendment, aim to refine the application of these privileges and immunities to ensure they are appropriately tailored to the specific context of international organisations operating in Australia.
Scope and Application
This statutory regulation applies to officers of the Asian Development Bank, excluding the President, with specific provisions regarding their privileges and immunities. It is pertinent to individuals residing in Papua New Guinea and receiving their salaries and emoluments from the Bank, thereby subjecting these payments to taxation under certain conditions. The regulation is an amendment to the existing Asian Development Bank (Privileges and Immunities) Regulations, extending its application to address tax exemptions for residents of Papua New Guinea. Notably, the regulation excludes Australian citizens and protected persons from its purview unless they have relocated to Papua New Guinea solely to perform their duties for the Bank. This legislation is crafted under the International Organizations (Privileges and Immunities) Act 1963-1966, thereby holding a national reach within the Commonwealth of Australia. The regulation further refines the application of privileges and immunities through subordinate instruments, ensuring clarity and precision in its enforcement.
Key Provisions
The primary operative sections of the International Organizations (Privileges and Immunities) Act 1963-1966 are amended by the Statutory Rules 1972 No. REGULATION UNDER THE INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) ACT 1963-1966. These amendments specifically address the privileges and immunities of officers of the Asian Development Bank (ADB) other than the President. Regulation 6 of the Asian Development Bank (Privileges and Immunities) Regulations is altered in two key ways. Firstly, the phrase "next succeeding sub-regulation" is replaced with "next two succeeding sub-regulations." Secondly, two new sub-regulations (2a and 2b) are added to the existing regulations. Sub-regulation 2a specifies that the salary and emoluments received by a person who is a resident of Papua New Guinea are not exempt from taxation unless certain conditions are met. These conditions include that the person is neither an Australian citizen nor an Australian protected person, and that they came to Papua New Guinea solely to perform duties for the ADB.
The obligations and requirements imposed by the Act on the parties it governs include ensuring that the privileges and immunities afforded to ADB officers are only applicable under specific circumstances. For instance, the salary and emoluments of an ADB officer who is a resident of Papua New Guinea are not exempt from taxation unless they are not Australian citizens or protected persons and they came to Papua New Guinea specifically to perform their duties. This amendment requires ADB officers who are residents of Papua New Guinea to comply with local tax laws if they do not meet the specified conditions. The Act also requires the relevant authorities to interpret and enforce the provisions of the amended regulations to ensure that the immunities and privileges are correctly applied and that any breaches are addressed appropriately.
The consequences for breaches of the amended regulations are significant. The Statutory Rules 1972 No. REGULATION UNDER THE INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) ACT 1963-1966 do not explicitly state the penalties for non-compliance. However, any breaches of the privileges and immunities provisions as outlined in the International Organizations (Privileges and Immunities) Act 1963-1966 could result in civil or criminal consequences. These could include fines, legal action, or other sanctions as determined by the relevant authorities. The precise penalties would depend on the nature and severity of the breach, as well as the jurisdiction in which it occurs. Given the importance of maintaining the integrity of international agreements and the privileges and immunities they confer, any breach could have serious implications for the individuals and organisations involved.