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

Administered by Department of Foreign Affairs and Trade

Legislation au F2000B00175 Not in force Legislative Instrument

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Diplomatic 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 10B of the Diplomatic Privileges and Immunities Act 1967.

Dated 26 June 2000

ALEXANDER DOWNER

Minister for Foreign Affairs

 

1 Name of Determination

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

2 Commencement

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

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

  Schedule 1 amends the Diplomatic 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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 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] Sub-subparagraph 6 (2) (d) (i) (B)

omit

a motor vehicle

insert

another motor vehicle

[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 subparagraph (1) (a) (i) or (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 subparagraph, 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 10B 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 1

substitute

1

Argentina

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

2

Austria

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

[19] Schedule 1, item 6

substitute

6

Brazil

 

 

6.1

 

Any person, for the official use of the mission

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)

6.2

 

A member of the diplomatic staff, 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 13

insert

14

Cyprus

 

 

14.1

 

Any person, for the official use of the mission

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

14.2

 

A member of the diplomatic staff, 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)

[21] Schedule 1, item 16

substitute

16

Denmark

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[22] Schedule 1, item 22

substitute

22

France

 

 

22.1

 

Any person, for the official use of the mission

The concession is limited to furniture, furnishings, household appliances and office equipment for official premises (including the head of mission’s residence), telecommunications, real property leases, electricity and gas, removal costs for the head of the mission, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

22.2

 

A member of the diplomatic staff, 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

Germany

A member or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

24

Greece

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

[23] Schedule 1, after item 26

insert

27

India

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

28

Indonesia

 

 

28.1

 

Any person, for the official use of the mission

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)

28.2

 

A member of the diplomatic staff, 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)

[24] Schedule 1, item 31

substitute

31

Ireland

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[25] Schedule 1, after item 32

insert

34

Italy

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

[26] Schedule 1, after item 39

insert

40

Lebanon

 

 

40.1

 

Any person, for the official use of the mission

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)

40.2

 

A member of the diplomatic staff, 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)

[27] Schedule 1, item 46

substitute

46

Netherlands

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[28] Schedule 1, items 52 and 53

substitute

52

Peru

 

 

52.1

 

Any person, for the official use of the mission

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)

52.2

 

A member of the diplomatic staff, 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)

53

Philippines

 

 

53.1

 

Any person, for the official use of the mission

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

53.2

 

A member of the diplomatic staff, 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)

[29] Schedule 1, after item 56

insert

57

Russia

A member or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[30] Schedule 1, after item 63

insert

64

South Africa

 

 

64.1

 

Any person, for the official use of the mission

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

64.2

 

A member of the diplomatic staff, 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)

65

Spain

 

 

65.1

 

Any person, for the official use of the mission

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

65.2

 

A member of the diplomatic staff, 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 68

insert

69

Thailand

 

 

69.1

 

Any person, for the official use of the mission

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

69.2

 

A member of the diplomatic staff, 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)

[32] Schedule 1, item 70

substitute

70

Turkey

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[33] Schedule 1, item 73

substitute

73

United States of America

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

 

 

 

(b) no family member has received:

 (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

 (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle

[34] Schedule 1, item 76

substitute

76

Vietnam

 

 

76.1

 

Any person, for the official use of the mission

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)

76.2

 

A member of the diplomatic staff, 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)

[35] Schedule 1, after item 77

insert

78

Zimbabwe

Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use

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

[36] Additional amendments

Items 3, 5, 8, 10, 12, 17, 18, 20, 29, 30, 32, 35, 36, 38, 41, 45, 47, 48, 50, 51, 55, 58, 60, 61, 71, 72, 74, 75 and 77 in Schedule 1 are amended by omitting from column 4 ‘vehicles and goods that are freed from duties of excise by section 9 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 Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) was enacted to amend the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, aligning it with the Diplomatic Privileges and Immunities Act 1967. This legislation was introduced to address specific issues regarding indirect tax concessions for diplomatic staff and their families, ensuring consistency and fairness in the application of tax exemptions. The Determination was made by Alexander Downer, the Minister for Foreign Affairs, under section 10B of the Diplomatic Privileges and Immunities Act 1967. The primary policy objective was to refine the indirect tax concession scheme to provide clarity and specificity regarding the types of goods and services eligible for tax exemptions, particularly for diplomatic missions and their staff in Australia.

Scope and Application

The Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) applies to specific diplomatic missions and their personnel in Australia, offering indirect tax concessions as outlined in the Diplomatic Privileges and Immunities Act 1967. This determination modifies the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 to provide more defined and specific exemptions and limitations on indirect tax concessions for various goods and services for diplomatic missions and their staff. The scope of this determination includes the acquisition of warehoused goods, motor vehicles, and other goods, with particular attention to the timing and circumstances of acquisitions, such as replacements of stolen or damaged vehicles, and limitations on the acquisition of motor vehicles by diplomatic and administrative staff members and their families. The determination also provides for certain exceptions and exclusions, such as specific limitations on the types of goods and services that can be exempt from indirect taxes for certain countries, and specifies conditions under which certain sales and leases are not considered disposals for tax purposes. The application of this determination is national in scope, applying across Australia and is effective from the commencement of the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000. This determination can be further extended or modified through subordinate instruments, allowing for adjustments to the indirect tax concessions based on changing circumstances or policy considerations.

Key Provisions

The Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1) amends the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 to modify the scope of indirect tax concessions for diplomatic missions and their staff. The amendments include adding acquisitions of warehoused goods to the list of exempt items, altering the conditions for replacing stolen or damaged motor vehicles, and specifying indirect tax concessions for certain countries. These changes introduce new categories of exempt goods and services, clarify the circumstances under which motor vehicles can be replaced, and provide detailed exemptions for specific countries. This Determination imposes specific obligations on diplomatic missions and their staff regarding the acquisition of goods and services. For instance, it mandates that acquisitions of warehoused goods, such as those covered by the exemption from customs duties under the Convention, are exempt from indirect taxes. It also specifies conditions under which motor vehicles can be replaced, such as in cases where the original vehicle has been stolen or damaged beyond repair or under exceptional circumstances. Additionally, the Determination details the indirect tax concessions available for various countries, including limitations on the types of goods and services that can be exempt from indirect taxes. Failure to comply with the provisions of this Determination may result in penalties. Although the specific penalties are not detailed in the text, breaches of the Diplomatic Privileges and Immunities Act 1967, under which this Determination is made, can lead to criminal or civil consequences. The penalties for breaches can include fines and, in some cases, imprisonment, depending on the severity and nature of the breach. The exact penalties would be determined in the context of the broader Act and applicable law.

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