Diplomatic and Consular Privileges Amendment Act 1988

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No. 15 of 1988

An Act to amend the Diplomatic Privileges and Immunities Act 1967 and the Consular Privileges and Immunities Act 1972, and for related purposes

[Assented to 11 May 1988]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Diplomatic and Consular Privileges Amendment Act 1988.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.

PART II—AMENDMENT OF THE DIPLOMATIC PRIVILEGES AND IMMUNITIES ACT 1967

3. In this Part, “Principal Act” means the Diplomatic Privileges and Immunities Act 19671

Application of amendments

4. The amendments of the Principal Act made by sections 5 and 7 apply, and shall be deemed to have applied, in relation to purchases made on or after 1 July 1987.

Interpretation

5. Section 4 of the Principal Act is amended by inserting in subsection (1) the following definitions:

“ ‘prescribed overseas country’ means an overseas country prescribed by the regulations for the purposes of this definition;

‘registered person’ has the same meaning as in the Sales Tax Assessment Act (No. 1) 1930”.

Vienna Convention on Diplomatic Relations to have force of law

6. Section 7 of the Principal Act is amended by inserting in paragraph (2) (h) “and Trade” after “of Foreign Affairs”.

7. After section 10 of the Principal Act the following section is inserted:

Exemption from sales tax for prescribed overseas mission

“10a. (1) Subject to this section, sales tax imposed under a law relating to sales tax is not payable in respect of goods that are:

(a) purchased directly from a registered person by, or on behalf of, the head of a mission of a prescribed overseas country;

(b) at the date of purchase, intended for the official use of the mission; and

“(2) Subsection (1) does not apply in respect of goods that are intended for the official use of a mission where, by virtue of subsection (1), sales tax was not payable on any other goods of the same kind, or of a similar kind, intended for the official use of the mission and the Treasurer, by instrument in writing, declares that, in his or her opinion, the reasonable requirements of the mission have been adequately met by the other goods.

“(3) The head of a mission may agree with the Commonwealth that where, by virtue of subsection (1), sales tax is not payable on goods:

(a) the head of the mission will, if the goods are sold or otherwise disposed of in Australia or in an external Territory within 2 years after the date of purchase, pay to the Commonwealth, unless the Treasurer otherwise determines, an amount equal to the sales tax

that, but for subsection (1), would have been payable in respect of the goods; and

(b) the head of the mission will, if the head or a former head of the mission has agreed to the condition set out in paragraph (a) in relation to other goods and has not fulfilled that condition—comply with such further conditions if any, as the Treasurer, by instrument in writing, determines (which may include a condition that the head of the mission gives security, satisfactory to the Treasurer, that he or she will comply with the agreement).”.

References to the Minister for Industry, Technology and Commerce to replace references to the Minister for Industry and Commerce

8. The Principal Act is amended as set out in Schedule 1.

PART III—AMENDMENT OF THE CONSULAR PRIVILEGES AND IMMUNITIES ACT 1972

9. In this Part, “Principal Act” means the Consular Privileges and Immunities Act 19722.

Application of amendments

10. The amendments of the Principal Act made by sections 11 and 12 apply, and shall be deemed to have applied, in relation to purchases made on or after 1 July 1987.

Interpretation

11. Section 3 of the Principal Act is amended by inserting in subsection (1) the following definitions:

“ ‘prescribed overseas country’ means an overseas country prescribed by the regulations for the purposes of this definition;

‘registered person’ has the same meaning as in the Sales Tax Assessment Act (No. 1) 1930.”.

12. After section 8 of the Principal Act the following section is inserted:

Exemption from sales tax for prescribed overseas consular post

“8a. (1) Subject to this section, sales tax imposed under a law relating to sales tax is not payable in respect of goods that are:

(a) purchased directly from a registered person by, or on behalf of, the head of a consular post of a prescribed overseas country;

(b) at the date of purchase, intended for the official use of the consular post; and

“(2) Subsection (1) does not apply in respect of goods that are intended for the official use of a consular post where, by virtue of subsection (1), sales tax was not payable on any other goods of the same kind, or of a similar kind, intended for the official use of the consular post and the Treasurer, by instrument in writing, declares that, in his or her opinion, the reasonable requirements of the consular post have been adequately met by the other goods.

“(3) The head of a consular post may agree with the Commonwealth that where, by virtue of subsection (1), sales tax is not payable on goods:

(a) the head of the consular post will, if the goods are sold or otherwise disposed of in Australia or in an external Territory within 2 years after the date of purchase, pay to the Commonwealth, unless the Treasurer otherwise determines, an amount equal to the sales tax that, but for subsection (1), would have been payable in respect of the goods; and

(b) the head of the consular post will, if the head or a former head of the consular post has agreed to the condition set out in paragraph (a) in relation to other goods and has not fulfilled that condition— comply with such further conditions if any, as the Treasurer, by instrument in writing, determines (which may include a condition that the head of the consular post gives security, satisfactory to the Treasurer, that he or she will comply with the agreement).”.

References to the Minister for Industry, Technology and Commerce to replace references to the Minister for Industry and Commerce

13. The Principal Act is amended as set out in Schedule 2.

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SCHEDULE 1 Section 8

AMENDMENT OF THE DIPLOMATIC PRIVILEGES AND IMMUNITIES ACT 1967 TO REPLACE REFERENCES TO THE MINISTER FOR INDUSTRY AND COMMERCE WITH REFERENCES TO THE MINISTER FOR INDUSTRY, TECHNOLOGY AND COMMERCE

The Diplomatic Privileges and Immunities Act 1967 is amended by omitting from the following provisions “Minister for Industry and Commerce” and substituting “Minister for Industry, Technology and Commerce”:

Subsection 8 (2), paragraphs 8 (3) (a) and (b), subsection 9 (2) and paragraphs 9 (3) (a) and (b).

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SCHEDULE 2 Section 13

AMENDMENT OF THE CONSULAR PRIVILEGES AND IMMUNITIES ACT 1972 TO REPLACE REFERENCES TO THE MINISTER FOR INDUSTRY AND COMMERCE WITH REFERENCES TO THE MINISTER FOR INDUSTRY, TECHNOLOGY AND COMMERCE

The Consular Privileges and Immunities Act 1972 is amended by omitting from the following provisions “Minister for Industry and Commerce” and substituting “Minister for Industry, Technology and Commerce”:

Paragraph 6 (1) (a), subparagraphs 6 (1) (b) (i) and (ii), paragraphs 6 (2) (c) and 7 (2) (c), subsection 7 (3) and paragraphs 7 (4) (a) and (b).

NOTES

1. No. 16, 1967, as amended. For previous amendments, see No. 69, 1972; No. 216, 1973; No. 91, 1976; No. 155, 1979; Nos. 41 and 70, 1980; Nos. 26 and 80, 1982; and No. 65, 1985.

2. No. 62, 1972, as amended. For previous amendments, see No. 216, 1973; No. 91, 1976; No. 155, 1979; No. 70, 1980; Nos. 26, 80 and 115, 1982; No. 65, 1985; and No. 76, 1987.

[Minister’s second reading speech made in—

House of Representatives on 17 February 1988

Senate on 17 March 1988]

Overview

The Diplomatic and Consular Privileges Amendment Act 1988 was enacted to amend the Diplomatic Privileges and Immunities Act 1967 and the Consular Privileges and Immunities Act 1972, and to address certain issues related to the taxation of goods purchased for official use by diplomatic and consular missions of prescribed overseas countries. The Act was assented to on 11 May 1988 by the Queen, in accordance with the authority of the Parliament of the Commonwealth of Australia. The primary objective of the Act is to exempt certain goods from sales tax when purchased for official use by diplomatic and consular missions, provided that these goods are subject to an agreement between the head of the mission or post and the Commonwealth. The Act also includes provisions for the payment of sales tax in certain circumstances, as well as the replacement of references to the Minister for Industry and Commerce with references to the Minister for Industry, Technology and Commerce in the amended Acts.

Scope and Application

The Diplomatic and Consular Privileges Amendment Act 1988 amends the Diplomatic Privileges and Immunities Act 1967 and the Consular Privileges and Immunities Act 1972 to modify the tax implications for diplomatic and consular missions and posts of prescribed overseas countries. Specifically, the Act exempts certain goods purchased directly from a registered person by or on behalf of the head of a mission or consular post of a prescribed overseas country from sales tax, provided the goods are intended for the official use of the mission or post and are subject to an agreement with the Commonwealth. The exemptions apply to purchases made on or after 1 July 1987. The Act also includes provisions for the payment of sales tax if the goods are sold or disposed of within two years of purchase, and it allows the Treasurer to declare that the reasonable requirements of a mission or post have been met by other goods, thereby excluding them from the exemption. The Act applies to the Commonwealth of Australia, including its external territories, and extends to cover any amendments made through subordinate instruments, such as regulations prescribing overseas countries for the purposes of the Act.

Key Provisions

The Diplomatic and Consular Privileges Amendment Act 1988 amends the Diplomatic Privileges and Immunities Act 1967 and the Consular Privileges and Immunities Act 1972. The main provisions of the Act include the introduction of an exemption from sales tax for goods purchased by or on behalf of the head of a mission or consular post of a prescribed overseas country, intended for the official use of the mission or consular post and subject to an agreement with the Commonwealth (sections 10a and 8a). These amendments apply to purchases made on or after 1 July 1987. The Act also introduces definitions of "prescribed overseas country" and "registered person" for the purposes of the Acts (sections 5 and 11), and makes technical amendments to replace references to the Minister for Industry and Commerce with references to the Minister for Industry, Technology and Commerce (Schedules 1 and 2). The obligations imposed by the Act on parties governed by it include the requirement for the head of a mission or consular post to agree with the Commonwealth that if the goods are sold or otherwise disposed of within 2 years of the purchase, they will pay an amount equal to the sales tax that would have been payable (sections 10a(3)(a) and 8a(3)(a)). Furthermore, if the head or a former head has agreed to this condition in relation to other goods and has not fulfilled that condition, they must comply with any further conditions determined by the Treasurer (sections 10a(3)(b) and 8a(3)(b)). These obligations are designed to ensure that the benefits of the sales tax exemption are not abused and that the Commonwealth is compensated if the goods are sold or disposed of within the specified period. The Act also imposes potential consequences for breach of its provisions. Although the Act does not explicitly state the penalties for breach, it is likely that any breach of the conditions set out in sections 10a(3) and 8a(3) could result in civil or criminal liability under other relevant legislation, such as the Crimes Act 1914 or the Taxation Administration Act 1953. The specific penalties for such breaches would depend on the nature and severity of the breach, as well as any applicable provisions in other legislation.

Area of Law: International Law
Instrument: Act
Concepts: Commencement Provisions; Exemptions & Exclusions; Reporting & Disclosure Obligations

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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