Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1)

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Legislation au F2001B00472 Not in force Legislative Instrument

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Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1)

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

Dated 5 October 2001

ALEXANDER DOWNER

Minister for Foreign Affairs

 

Contents

Page

 1 Name of Determination 

 2 Commencement 

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

Schedule 1 Amendment taken to have commenced on 1 July 2000 

Schedule 2 Amendment taken to have commenced on 30 November 2000 

Schedule 3 Amendments commencing on gazettal 

 

 

1 Name of Determination

  This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1).

2 Commencement

  This Determination commences, or is taken to have commenced, as follows:

 (a) on 1 July 2000 — sections 1 to 3, and Schedule 1;

 (b) on 30 November 2000 — Schedule 2;

 (c) on gazettal — Schedule 3.

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

  Schedules 1, 2 and 3 amend the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, as amended by:

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

 (b) the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 2).

Schedule 1 Amendment taken to have commenced on 1 July 2000

(section 3)

 

[1] Schedule 1, item 56

substitute

56

Malaysia

 

 

56.1

 

Any person, for the official use of the post

The concession is limited to:

 (a) locally-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) locally-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)

Schedule 2 Amendment taken to have commenced on 30 November 2000

(section 3)

 

[1] Schedule 1, item 14

substitute

14

Colombia

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

Schedule 3 Amendments commencing on gazettal

(section 3)

 

[1] Schedule 1, item 9

substitute

9

Bulgaria

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

[2] Schedule 1, subitem 50.1

substitute

50.1

 

Any person, for the official use of the post

The concession is limited to:

 (a) locally-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)

[3] Schedule 1, subitem 72.1

substitute

72.1

 

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

[4] Schedule 1, subitem 82.1

substitute

82.1

 

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

[5] Schedule 1, subitem 88.1

substitute

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

[6] Schedule 1, subitem 96.1

substitute

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

[7] Schedule 1, item 101

substitute

101

Federal Republic of Yugoslavia

 

 

101.1

 

Any person, for the official use of the post

The concession is limited to:

 (a) locally-manufactured motor vehicles; and

 (b) services mentioned in subparagraphs 6 (1) (a) (iii) and (iv); 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)

101.2

 

A consular officer, for personal use

The concession is limited to:

 (a) locally-manufactured motor vehicles; and

 (b) goods covered by paragraph 6 (1) (b); and

 (c) alcohol and tobacco covered by paragraph 6 (1) (ba)

 

Overview

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) was enacted to provide amendments to the existing indirect tax concessions for consular posts in Australia. This legislative instrument was made under section 10A of the Consular Privileges and Immunities Act 1972 by the Minister for Foreign Affairs, Alexander Downer, and commenced on various dates as specified within the document. The primary purpose of this Determination is to refine and update the indirect tax concessions for specific countries, ensuring alignment with current international practices and obligations. By making these amendments, the Australian government aims to maintain a fair and consistent framework for the operation of consular posts within its jurisdiction, thereby facilitating smoother diplomatic relations and international trade.

Scope and Application

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) applies to certain countries and the concession pertains to the official use of posts and personal use of consular officers. It amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 to modify the scope and specifics of indirect tax concessions for various goods and services. The scope of the amendments extends to the concession of specific items such as locally-manufactured motor vehicles, services, goods, alcohol, tobacco, and acquisitions, with particular limitations noted for each country. The amendments have different commencement dates, with some sections effective from 1 July 2000, others from 30 November 2000, and others from the date of gazette, allowing for staggered implementation. The Determination applies nationally, affecting diplomatic relations and the operation of consulates across Australia. There are no specific exclusions mentioned, but the limitations for each country indicate that not all goods and services are covered under the concession.

Key Provisions

The Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) amends the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000. The amendments outline specific tax concessions for various countries, detailing what items or services are exempt from indirect taxes for consular officers and their staff. For instance, Malaysia (item 56) and the Federal Republic of Yugoslavia (item 101) have specific limits on the types of goods and services exempt from indirect taxes, such as locally-manufactured motor vehicles, certain services, goods, alcohol, tobacco, and acquisitions (sections 3, Schedule 1, items 56 and 101). Other countries, like Colombia (item 14) and Bulgaria (item 9), have no exceptions to the standard package of concessions, meaning they receive a broad range of exemptions (section 3, Schedule 1, items 14 and 9). The Act imposes specific obligations on the parties it governs, particularly those concerning the tax concessions outlined. Countries listed under the amended determination must adhere to the specified limitations on what items and services are exempt from indirect taxes for consular officers and their staff. This includes ensuring that any locally-manufactured motor vehicles, services, goods, alcohol, tobacco, and acquisitions that are exempt comply with the detailed provisions in the schedules. The obligation is to strictly follow these guidelines to maintain the integrity of the tax concession scheme (section 3, Schedule 1, items 56, 101, 14, and 9). The Act does not explicitly outline specific offences, penalties, or consequences for breaches. However, any non-compliance with the stipulated tax concessions could potentially lead to legal repercussions under broader tax laws and consular agreements. The penalties for breaching these tax laws could include fines or other civil and criminal sanctions as prescribed under the relevant tax legislation and international agreements. The exact penalties would depend on the severity and nature of the breach, as well as the specific laws of the country where the breach occurs (sections 3, Schedule 1).

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