Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1)

Administered by Department of Foreign Affairs and Trade

Legislation au F2000B00176 Not in force Legislative Instrument

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Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1)

I, ALEXANDER JOHN GOSSE DOWNER, Minister for Foreign Affairs, make this Determination under section 10A of the Consular Privileges and Immunities Act 1972.

Dated 27 June 2000

ALEXANDER DOWNER

Minister for Foreign Affairs

 

1 Name of Determination

  This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1).

2 Commencement

  This Determination commences on the commencement of the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.

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

  Schedule 1 amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.

 

Schedule 1 Amendments

Do not delete: Schedule Part Placeholder

(section 3)

[1] After paragraph 6 (1) (b)

insert

 (ba) an acquisition of 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;

[2] Subparagraph 6 (2) (b) (i)

omit

to replace a motor vehicle that has been stolen or damaged beyond repair and

insert

in exceptional circumstances to replace a motor vehicle

[3] Sub-subparagraph 6 (2) (b) (ii) (B)

omit

a motor vehicle

insert

another motor vehicle

[4] Subparagraph 6 (2) (c) (i)

omit

to replace a motor vehicle that has been stolen or damaged beyond repair and

insert

in exceptional circumstances to replace a motor vehicle

[5] Sub-subparagraph 6 (2) (c) (ii) (B)

omit

a motor vehicle

insert

another motor vehicle

[6] Subparagraph 6 (2) (d) (i)

substitute

 (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

[7] Subparagraph 6 (2) (d) (ii)

omit

to replace a motor vehicle that has been stolen or damaged beyond repair and

insert

in exceptional circumstances to replace a motor vehicle

[8] After subsection 6 (2)

insert

 (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.

[9] Subsection 7 (1)

omit

(b),

insert

(b) or (ba),

[10] Subsection 7 (1), note

omit

(b),

insert

(b) or (ba),

[11] Subparagraph 8 (1) (a) (i)

omit

the same privileges and immunities under this Determination

insert

an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions

[12] Subparagraph 8 (1) (a) (ii)

omit

the same privileges and immunities under this Determination

insert

an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions

[13] Subparagraph 8 (1) (a) (iii)

omit

the same privileges and immunities under this Determination

insert

an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions

[14] After subsection 8 (1)

insert

 (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.

[15] Paragraph 8 (2) (a)

omit

for the acquisition

insert

in relation to the acquisition

[16] Paragraph 8 (2) (b)

omit

for the acquisition

insert

in relation to the acquisition

[17] After subsection 8 (2)

insert

 (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.

[18] Schedule 1, item 2

substitute

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

Note   There are no exceptions to the standard package of concessions for this country

[19] Schedule 1, item 8

substitute

8

Brazil

 

 

8.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, electricity, gas, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[20] Schedule 1, after item 18

insert

19

Cyprus

Note   There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

[21] Schedule 1, item 21

substitute

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] Schedule 1, item 30

substitute

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, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[23] Schedule 1, after item 31

insert

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

[24] Schedule 1, after item 33

insert

34

Greece

Note   There are no exceptions to the standard package of concessions for this country

[25] Schedule 1, item 41

substitute

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, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

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

[26] Schedule 1, after item 42

insert

43

Italy

Note   There are no exceptions to the standard package of concessions for this country

[27] Schedule 1, after item 49

insert

50

Lebanon

 

 

50.1

 

Any person, for the official use of the post

The concession is limited to services mentioned in paragraph 6 (1) (a), locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

50.2

 

A consular officer, for personal use

The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[28] Schedule 1, item 64

substitute

64

Nauru

Note   There are no exceptions to the standard package of concessions for this country

[29] Schedule 1, item 66

substitute

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

[30] Schedule 1, items 71 and 72

substitute

71

Peru

 

 

71.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, electricity, gas, protection of premises services, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

71.2

 

A consular officer, for personal use

The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

72

Philippines

 

 

72.1

 

Any person, for the official use of the post

The concession is limited to services mentioned in paragraph 6 (1) (a) and goods

72.2

 

A consular officer, for personal use

The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[31] Schedule 1, after item 74

insert

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

[32] Schedule 1, after item 81

insert

82

Spain

 

 

82.1

 

Any person, for the official use of the post

The concession is limited to services mentioned in paragraph 6 (1) (a) and goods

82.2

 

A consular officer, for personal use

The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[33] Schedule 1, after item 87

insert

88

Thailand

 

 

88.1

 

Any person, for the official use of the post

The concession is limited to services mentioned in paragraph 6 (1) (a) and goods

88.2

 

A consular officer, for personal use

The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[34] Schedule 1, item 92

substitute

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

[35] Schedule 1, item 97

substitute

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

[36] Schedule 1, item 100

substitute

100

Vietnam

 

 

100.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, electricity, gas, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

[37] Additional amendments

Items 9, 12, 14, 18, 24, 42, 46, 56, 67, 69, 70, 74, 96, 98 and 101 in Schedule 1 are amended by omitting from column 4 ‘vehicles and goods that are freed from duties of excise by section 7 of the Act’ and inserting ‘vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)’.

 

Overview

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) was enacted to address gaps in the existing framework governing indirect tax concessions for consular officers and their staff. This legislative instrument amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, providing more specific guidelines on the types of acquisitions eligible for tax concessions and the conditions under which these concessions can be applied. Made under section 10A of the Consular Privileges and Immunities Act 1972 by Alexander Downer, the Minister for Foreign Affairs, the determination seeks to clarify and refine the application of indirect tax concessions for the benefit of consular officers and their staff, ensuring compliance with international obligations while facilitating smoother diplomatic relations. The amendments aim to streamline the process and reduce ambiguities, thereby supporting the smooth operation of diplomatic missions in Australia.

Scope and Application

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 to modify the indirect tax concessions available to certain consular officers, consular employees, and their family members from specific countries. The amendments apply to the acquisition of various goods and services for both personal and official use, with some restrictions and conditions. The Determination specifies the types of goods and services eligible for tax concessions, including acquisitions for official use and personal use, with particular attention to the replacement of motor vehicles under exceptional circumstances. It also includes provisions to clarify the conditions under which certain disposals of goods do not trigger a requirement to repay amounts paid under the Act and to address the sale of goods in sale and lease-back arrangements. This Determination applies to consular personnel from specific countries, with varying conditions and restrictions, and is effective from the commencement of the original Determination in 2000. The application of the Act is further defined and potentially extended through subordinate instruments, which can provide additional details or modifications to the scope and conditions of the indirect tax concessions.

Key Provisions

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, primarily by expanding the scope of indirect tax concessions for consular personnel. Specifically, it adds acquisitions of warehoused goods to the list of exempt items under Article 50 and Article 62 of the Convention and section 5 of the Act (Schedule 1, item 1). It also modifies the conditions under which motor vehicles can be replaced, allowing for replacement in exceptional circumstances rather than only when the original vehicle has been stolen or damaged beyond repair (Schedule 1, items 2-5). Additionally, it expands the types of goods eligible for concession, including telecommunications, electricity, gas, and locally-manufactured motor vehicles, among others (Schedule 1, items 2, 8, 30, etc.). This Determination imposes specific obligations on consular personnel and their family members regarding the acquisition and use of goods and services in Australia. It mandates that the acquisition of certain goods, such as motor vehicles, must occur within six months of installation in Australia and that no family member can have previously received a concession for another vehicle (Schedule 1, items 2, 8, 21, etc.). It also restricts the types of goods and services eligible for indirect tax concessions for official use, such as telecommunications, electricity, and locally-manufactured motor vehicles (Schedule 1, items 8.1, 30.1, 71.1, etc.). There are no explicit provisions detailing offences, penalties, or consequences for breaching the terms of this Determination. However, breaches of the underlying Consular Privileges and Immunities Act 1972 or related legislation could result in civil or criminal penalties, including fines and imprisonment, depending on the nature and severity of the breach. The specific penalties would be determined by the courts based on the relevant laws at the time of the offence.

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