Foreign States Immunities (Taxation) Regulations 2018
made under the
Foreign States Immunities Act 1985
Compilation No. 1
Compilation date: 11 April 2024
Includes amendments: F2024L00297
Registered: 13 April 2024
About this compilation
This compilation
This is a compilation of the Foreign States Immunities (Taxation) Regulations 2018 that shows the text of the law as amended and in force on 11 April 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1—Preliminary
1 Name
3 Authority
5 Definitions
Part 2—Tax laws in relation to which immunity does not apply
6 No immunity in relation to certain tax laws of the Commonwealth
7 No immunity in relation to certain tax laws of New South Wales
8 No immunity in relation to certain tax laws of Victoria
9 No immunity in relation to certain tax laws of Queensland
10 No immunity in relation to certain tax laws of Western Australia
11 No immunity in relation to certain tax laws of South Australia
12 No immunity in relation to certain tax laws of Tasmania
13 No immunity in relation to certain tax laws of the Australian Capital Territory
14 No immunity in relation to certain tax laws of the Northern Territory
15 No immunity in relation to certain tax laws of Norfolk Island
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Part 1—Preliminary
1 Name
This instrument is the Foreign States Immunities (Taxation) Regulations 2018.
3 Authority
This instrument is made under the Foreign States Immunities Act 1985.
5 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including law of Australia.
In this instrument:
Act means the Foreign States Immunities Act 1985.
Part 2—Tax laws in relation to which immunity does not apply
6 No immunity in relation to certain tax laws of the Commonwealth
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of the Commonwealth | |
Item | Law |
1 | A New Tax System (Goods and Services Tax) Act 1999 |
2 | A New Tax System (Luxury Car Tax) Act 1999 |
3 | A New Tax System (Wine Equalisation Tax) Act 1999 |
4 | Commonwealth Places (Mirror Taxes) Act 1998 |
5 | Excise Act 1901 |
6 | Fringe Benefits Tax Assessment Act 1986 |
7 | Income Tax Assessment Act 1936 |
8 | Income Tax Assessment Act 1997 |
9 | International Tax Agreements Act 1953 |
10 | Petroleum Resource Rent Tax Assessment Act 1987 |
11 | Superannuation Guarantee (Administration) Act 1992 |
12 | Taxation Administration Act 1953 |
7 No immunity in relation to certain tax laws of New South Wales
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of New South Wales | |
Item | Law |
1 | Betting and Racing Act 1998 (NSW) |
2 | Betting Tax Act 2001 (NSW) |
3 | Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW) |
4 | Duties Act 1997 (NSW) |
5 | Emergency Services Levy Act 2017 (NSW) |
6 | Fire and Emergency Services Levy Act 2017 (NSW) |
7 | Gaming Machine Tax Act 2001 (NSW) |
8 | Health Insurance Levies Act 1982 (NSW) |
9 | Land Tax Act 1956 (NSW) |
10 | Land Tax Management Act 1956 (NSW) |
11 | Motor Vehicles Taxation Act 1988 (NSW) |
12 | Parking Space Levy Act 2009 (NSW) |
13 | Payroll Tax Act 2007 (NSW) |
14 | Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (NSW) |
15 | Taxation Administration Act 1996 (NSW) |
8 No immunity in relation to certain tax laws of Victoria
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of Victoria | |
Item | Law |
1 | Commonwealth Places (Mirror Taxes Administration) Act 1999 (Vic.) |
2 | Congestion Levy Act 2005 (Vic.) |
3 | Duties Act 2000 (Vic.) |
4 | Fire Services Property Levy Act 2012 (Vic.) |
5 | Gambling Regulation Act 2003 (Vic.) |
6 | Land Tax Act 2005 (Vic.) |
7 | Payroll Tax Act 2007 (Vic.) |
9 No immunity in relation to certain tax laws of Queensland
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of Queensland | |
Item | Law |
1 | Commonwealth Places (Mirror Taxes Administration) Act 1999 (Qld) |
2 | Duties Act 2001 (Qld) |
3 | Land Tax Act 2010 (Qld) |
4 | Payroll Tax Act 1971 (Qld) |
10 No immunity in relation to certain tax laws of Western Australia
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of Western Australia | |
Item | Law |
1 | Commonwealth Places (Mirror Taxes Administration) Act 1999 (WA) |
2 | Duties Act 2008 (WA) |
3 | Land Tax Act 2002 (WA) |
4 | Land Tax Assessment Act 2002 (WA) |
5 | Metropolitan Region Improvement Tax Act 1959 (WA) |
6 | Pay‑roll Tax Act 2002 (WA) |
7 | Pay‑roll Tax Assessment Act 2002 (WA) |
8 | Stamp Act 1921 (WA) |
9 | Taxation Administration Act 2003 (WA) |
11 No immunity in relation to certain tax laws of South Australia
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of South Australia | |
Item | Law |
1 | Commonwealth Places (Mirror Taxes Administration) Act 1999 (SA) |
2 | Emergency Services Funding Act 1998 (SA) |
3 | Land Tax Act 1936 (SA) |
4 | Payroll Tax Act 2009 (SA) |
5 | Stamp Duties Act 1923 (SA) |
6 | Taxation Administration Act 1996 (SA) |
12 No immunity in relation to certain tax laws of Tasmania
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of Tasmania | |
Item | Law |
1 | Commonwealth Places (Mirror Taxes Administration) Act 1999 (Tas.) |
2 | Duties Act 2001 (Tas.) |
3 | Land Tax Act 2000 (Tas.) |
4 | Land Tax Rating Act 2000 (Tas.) |
5 | Payroll Tax Act 2008 (Tas.) |
6 | Taxation Administration Act 1997 (Tas.) |
13 No immunity in relation to certain tax laws of the Australian Capital Territory
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of the Australian Capital Territory | |
Item | Law |
1 | Duties Act 1999 (ACT) |
2 | Emergencies Act 2004 (ACT) |
3 | Land Tax Act 2004 (ACT) |
4 | Payroll Tax Act 2011 (ACT) |
5 | Planning and Development Act 2007 (ACT) |
6 | Rates Act 2004 (ACT) |
7 | Taxation Administration Act 1999 (ACT) |
8 | Utilities Act 2000 (ACT) |
9 | Utilities (Network Facilities Tax) Act 2006 (ACT) |
14 No immunity in relation to certain tax laws of the Northern Territory
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of the Northern Territory | |
Item | Law |
1 | Payroll Tax Act 2009 (NT) |
2 | Stamp Duty Act 1978 (NT) |
3 | Taxation Administration Act 2007 (NT) |
15 No immunity in relation to certain tax laws of Norfolk Island
For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.
Laws of Norfolk Island | |
Item | Law |
1 | Absentee Landowners Levy Act 1976 (Norfolk Island) |
2 | Cheques (Duty) Act 1983 (Norfolk Island) |
3 | Financial Institutions Levy Act 1985 (Norfolk Island) |
4 | Land Administration Fees Act 1996 (Norfolk Island) |
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
Endnote 2—Abbreviation key
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
Name | Registration | Commencement | Application, saving and transitional provisions |
Foreign States Immunities (Taxation) Regulations 2018 | 3 Sept 2018 (F2018L01256) | 4 Sept 2018 (s 2(1) item 1) |
|
Instruments Update (Autumn 2024) Regulations 2024 | 14 Mar 2024 (F2024L00297) | Sch 1 (items 24–26): 11 Apr 2024 (s 2(1) item 1) | — |
Endnote 4—Amendment history
Provision affected | How affected |
Part 1 |
|
s 2..................... | rep LA s 48D |
s 4..................... | rep LA s 48C |
Part 2 |
|
s 14.................... | am F2024L00297 |
Schedule 1................ | rep LA s 48C |