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

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Legislation au F2001B00471 Not in force Legislative Instrument

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

I, ALEXANDER DOWNER, Minister for Foreign Affairs, make this Determination under section 10B of the Diplomatic Privileges and Immunities Act 1967.

Dated 5 October 2001

ALEXANDER DOWNER

Minister for Foreign Affairs

 

Contents

Page

 1 Name of Determination 

 2 Commencement 

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

Schedule 1 Amendments taken to have commenced on 1 July 2000 

Schedule 2 Amendment taken to have commenced on 1 August 2000 

Schedule 3 Amendment taken to have commenced on 30 November 2000 

Schedule 4 Amendments commencing on gazettal 

 

 

1 Name of Determination

  This Determination is the Diplomatic 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 1 August 2000 — Schedule 2;

 (c) on 30 November 2000 — Schedule 3;

 (d) on gazettal — Schedule 4.

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

  Schedules 1, 2, 3 and 4 amend the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, as amended by:

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

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

Schedule 1 Amendments taken to have commenced on 1 July 2000

 

(section 3)

[1] Schedule 1, subitem 14.1

substitute

14.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

[2] Schedule 1, subitem 22.1

substitute

22.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) furniture, furnishings, household appliances and office equipment for official premises (including the head of mission’s residence); and

 (b) telecommunications; and

 (c) real property leases; and

 (d) electricity and gas; and

 (e) removal costs for the head of the mission; and

 (f) locally-manufactured motor vehicles; and

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

 (h) alcohol and tobacco covered by paragraph 6 (1) (ba); and

  (i) acquisitions covered by paragraph 6 (1) (c).

[3] Schedule 1, subitem 40.1

substitute

40.1

 

Any person, for the official use of the mission

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).

[4] Schedule 1, item 41

substitute

41

Malaysia

 

 

41.1

 

Any person, for the official use of the mission

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).

41.2

 

A member of the diplomatic staff, 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).

[5] Schedule 1, subitem 53.1

substitute

53.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

[6] Schedule 1, subitem 64.1

substitute

64.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

[7] Schedule 1, subitem 65.1

substitute

65.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

[8] Schedule 1, subitem 69.1

substitute

69.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

Schedule 2 Amendment taken to have commenced on 1 August 2000

 

(section 3)

[1] Schedule 1, subitem 72.1

substitute

72.1

 

Any person, for the official use of the mission

The concession is limited to:

 (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and

 (b) acquisitions covered by paragraph 6 (1) (c); and

 (c) goods.

Schedule 3 Amendment taken to have commenced on 30 November 2000

 

(section 3)

[1] Schedule 1, item 12

substitute

12

Colombia

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

Schedule 4 Amendments commencing on gazettal

 

(section 3)

[1] Schedule 1, item 3

substitute

3

Bangladesh

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

[2] Schedule 1, item 5

substitute

5

Bosnia and Herzegovina

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

[3] Schedule 1, after item 18

insert

18A

Eritrea

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

[4] Schedule 1, items 29 and 30

substitute

29

Iran

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

30

Iraq

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

[5] Schedule 1, item 48

substitute

48

Nigeria

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

[6] Schedule 1, item 77

substitute

77

Federal Republic of Yugoslavia

 

 

77.1

 

Any person, for the official use of the mission

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).

77.2

 

A member of the diplomatic staff, 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 Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) was made under section 10B of the Diplomatic Privileges and Immunities Act 1967 by the Minister for Foreign Affairs, Alexander Downer, and addresses the need to update the indirect tax concessions provided to diplomatic missions in Australia. This legislation aims to refine the scope of the concessions granted to various countries, ensuring they align with the diplomatic needs and economic considerations of the time. The objective is to maintain a balanced approach to providing tax benefits while ensuring compliance with international diplomatic practices. This legislative instrument was enacted to amend the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000, with several schedules detailing the specific changes to be implemented at different dates. The amendments include limiting the scope of the tax concessions to certain goods and services, and making specific exceptions for particular countries to ensure the scheme remains fair and effective in supporting diplomatic operations in Australia.

Scope and Application

The Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) amends the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000. This legislative instrument applies to certain persons, primarily those acting for the official use of a diplomatic mission, as well as members of the diplomatic staff for their personal use. The amendments introduce specific limitations and concessions for the acquisition of goods, services, and locally-manufactured motor vehicles for designated countries, including Bangladesh, Bosnia and Herzegovina, Eritrea, Iran, Iraq, Malaysia, and the Federal Republic of Yugoslavia. The scope of the concession is restricted to particular goods and services, such as telecommunications, real property leases, electricity, gas, and alcohol and tobacco. The amendments also include transitional provisions, with certain sections and schedules coming into effect on specified dates, including 1 July 2000, 1 August 2000, 30 November 2000, and upon gazettal. The instrument applies across Australia, as it is a Commonwealth legislation under the Diplomatic Privileges and Immunities Act 1967. The application of the legislation may be further extended or restricted through subordinate instruments, such as regulations or further determinations.

Key Provisions

The Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) amends the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000. The main operative sections of the Determination detail specific amendments to the indirect tax concession scheme for diplomatic missions in various countries. These amendments clarify the types of goods and services eligible for tax concessions, ensuring that the concessions are limited to specific categories as outlined in the schedules (sections 3 and 4). The obligations imposed by the Act include ensuring that tax concessions are only applied to the goods and services specified in the schedules. For example, under Schedule 1, the concession is limited to services mentioned in subparagraphs 6(1)(a)(ii) to (vii), acquisitions covered by paragraph 6(1)(c), and goods (Schedule 1, subitem 14.1). Additionally, Schedule 1, subitem 22.1 details that the concession for official premises includes furniture, furnishings, household appliances, office equipment, telecommunications, real property leases, electricity and gas, removal costs for the head of the mission, locally-manufactured motor vehicles, goods, alcohol, tobacco, and acquisitions covered by paragraph 6(1)(c). Similar detailed limitations are provided for other countries listed in the schedules. Any breach of the provisions outlined in the Determination could result in the loss of tax concessions that are legally entitled. While the Determination itself does not specify penalties for breach, the broader legislative framework under which it operates may impose sanctions. Typically, such breaches could lead to administrative or legal consequences, including the revocation of diplomatic privileges and potential financial liabilities for the entities involved. The exact nature and severity of penalties would be determined by the courts and relevant tax authorities based on the specific circumstances of the breach. The Determination also affects entities by ensuring compliance with the specified tax concessions for goods and services. For example, Schedule 1, subitem 40.1 restricts the concession for Malaysia to locally-manufactured motor vehicles, services, goods, alcohol, tobacco, and acquisitions. Non-compliance with these provisions could result in the denial of tax benefits, thereby affecting the financial planning and operations of diplomatic missions. In summary, the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1) sets clear parameters for the application of tax concessions to diplomatic missions in various countries, imposing obligations on entities to adhere to these specific limitations and outlining potential consequences for non-compliance.

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