Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations (Amendment) 1997 No. 394
EXPLANATORY STATEMENT
Statutory Rules 1997 No. 394
Issued by the Authority of the Minister for Foreign Affairs
International Organisations (Privileges and Immunities) Act 1963
Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations (Amendment)
Section 13 of the International Organisations (Privileges and Immunities) Act 1963 (the Act) provides that the Governor-General may make regulations, not inconsistent with the Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for the carrying out or giving effect to the Act.
The Commission for the Conservation of Antarctic Marine Living Resources ("the Commission") was established by an agreement concluded at Canberra on 20 May 1980 and which entered into force on 7 April 1982.
The Headquarters Agreement between the Government of Australia and the Commission ("the Headquarters Agreement") giving effect to the decision of the Commission to establish its Secretariat and headquarters in Hobart has been in force since 1986.
The purpose of the Regulations is to give effect to an outstanding provision in the Headquarters Agreement concerning the exemption from sales tax of certain goods purchased by the Commission. Although regulations were made under the Act in 1983 - the Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations ("the principal Regulations"), the Act did not until recently permit the exemption from sales tax of goods purchased by international organisations such as the Commission, so that the provision has hitherto been implemented by means of a taxation ruling issued by the Commissioner of Taxation. The Foreign Affairs and Trade Legislation Amendment Act 1997, which received the Royal Assent on 17 October 1997, inserted into the Act a new section 11A, subsection (1) of which permits regulations to be made providing for sales tax not to be payable in respect of goods sold to an international organisation with its headquarters in Australia, if the goods purchased by the organisation are necessary for its official use.
The Regulations give effect in Australian law to this remaining provision of the Headquarters Agreement by exempting goods sold to the Commission from liability to sales tax, if the goods purchased by the Commission are necessary for its official use. They also effect a number of minor technical amendments.
Details of the Regulations are as follows:
Regulation 1 provides for the principal Regulations to be amended by these Regulations.
Regulation 2 updates the principal Regulations by inserting a definition of "serious offence" in the interpretation provisions, whose effect is to replace the existing reference to the law of the Australian Capital Territory with a reference to the law of the Jervis Bay Territory.
Regulation 3 is a consequential amendment to Regulation 4, amending existing regulation 5 (hitherto the source of all the Commission's privileges and immunities) to make clear that newly inserted regulation 9AA is now also to be such a source.
Regulation 4 inserts into the principal Regulations a new regulation 9AA exempting from liability to sales tax goods purchased by the Commission for its official use that are necessary for the conduct of its business.
Regulations 5 and 6 are consequential to Regulation 2, repealing provisions in the principal Regulations substantially reproduced by the amendment effected by Regulation 2.
Regulation 7 rectifies a drafting error in the principal Regulations.
Regulation 8 updates the principal Regulations to reflect an orthographical change in the name of the Act brought about by the Foreign Affairs and Trade Legislation Amendment Act 1997.
The Regulations commence on Gazettal.
Overview
The Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations (Amendment) 1997, enacted under the authority of the Minister for Foreign Affairs, aim to address a gap in the existing legislative framework concerning the tax exemptions of goods purchased by the Commission for the Conservation of Antarctic Marine Living Resources. The Act that these Regulations amend is the International Organisations (Privileges and Immunities) Act 1963. The problem these Regulations seek to solve is the exemption from sales tax of certain goods purchased by the Commission, which was previously implemented through a taxation ruling issued by the Commissioner of Taxation, rather than through regulations under the Act. The policy objective is to bring the existing taxation ruling into alignment with the Act, ensuring that the Commission's tax exemptions are legally and formally recognised in Australian law. The Regulations make several technical amendments and clarify the sources of the Commission’s privileges and immunities, ultimately providing a comprehensive legal framework for the tax exemptions required for the official use of goods by the Commission.
Scope and Application
The Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations (Amendment) 1997 No. 394 applies to the Commission for the Conservation of Antarctic Marine Living Resources, established by the agreement concluded at Canberra on 20 May 1980. The regulations provide for the amendment of the principal regulations to reflect changes made by the Foreign Affairs and Trade Legislation Amendment Act 1997, and to give effect to the outstanding provision in the Headquarters Agreement concerning the exemption from sales tax of certain goods purchased by the Commission. The regulations apply to the Commission, its officials, and its agents, and cover the conduct of its business. The regulations have a national jurisdictional reach, applying throughout Australia. The regulations exempt from liability to sales tax goods purchased by the Commission for its official use that are necessary for the conduct of its business. The regulations also contain minor technical amendments and consequential changes to the principal regulations. The regulations are made under section 13 of the International Organisations (Privileges and Immunities) Act 1963, and commence on Gazettal.
Key Provisions
The Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations (Amendment) 1997 No. 394, under section 13 of the International Organisations (Privileges and Immunities) Act 1963, introduce amendments to the existing regulations concerning the Commission for the Conservation of Antarctic Marine Living Resources. Regulation 1 amends the principal regulations by incorporating the changes proposed in these new regulations. Regulation 2 introduces a definition of "serious offence" in the interpretation section, updating the reference from the Australian Capital Territory to the Jervis Bay Territory. Regulation 3 adjusts Regulation 4 to clarify that newly inserted Regulation 9AA is now a source of the Commission's privileges and immunities. Regulation 4 adds a new Regulation 9AA, which exempts goods sold to the Commission from sales tax if they are necessary for its official use. Regulations 5 and 6 are minor amendments that repeal provisions in the principal regulations that were substantially updated by Regulation 2. Regulation 7 corrects a drafting error in the principal regulations. Regulation 8 updates the principal regulations to reflect an orthographical change in the name of the Act brought about by the Foreign Affairs and Trade Legislation Amendment Act 1997. These regulations come into effect on the date of their gazette.
The obligations and requirements imposed by these Regulations are primarily concerned with ensuring the smooth operation of the Commission for the Conservation of Antarctic Marine Living Resources in Australia. They clarify the definition of "serious offence" and update the reference from the Australian Capital Territory to the Jervis Bay Territory, ensuring that legal interpretations are consistent and up-to-date. Regulation 3 ensures that the newly inserted Regulation 9AA is recognised as a source of the Commission's privileges and immunities, maintaining the legal framework that protects the Commission from certain taxes and legal actions. Regulation 4 provides a crucial exemption from sales tax for goods that are necessary for the official use of the Commission, which is essential for its operational efficiency. Regulations 5 and 6 remove redundant provisions, ensuring that the regulations remain concise and relevant. Regulation 7 corrects a technical error, ensuring the accuracy of the legal text. Regulation 8 updates the regulations to reflect the most recent legislative changes, ensuring compliance with the latest legal standards.
There are no specific offences, penalties, or civil/criminal consequences outlined in these Regulations. However, the compliance with the regulations is essential for the Commission to maintain its legal status and privileges in Australia. Failure to adhere to these regulations could potentially lead to legal challenges regarding the Commission's tax exemptions and immunities. The precise consequences of non-compliance would depend on the specific circumstances and would be determined by the relevant authorities, but they could include the loss of tax exemptions and other privileges granted under the International Organisations (Privileges and Immunities) Act 1963. The penalties for such breaches would be determined by the relevant laws and regulations, but they could include fines or other administrative actions as deemed appropriate by the Australian government.