Foreign States Immunities (Taxation) Regulations 2018

Administered by Attorney-General's Department

Legislation au F2018L01256 Regulations In force Legislative Instrument

Legislation content

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

 

 

Overview

The Foreign States Immunities (Taxation) Regulations 2018 were made under the Foreign States Immunities Act 1985. These regulations address the problem of foreign states and their officials potentially being immune from certain Australian tax laws, which could otherwise lead to significant financial losses for the Commonwealth and its states. The enacting body is the Commonwealth of Australia's Parliament, with the policy objective being to ensure that specific tax laws apply to foreign states and their officials, thereby promoting fairness and preventing potential tax evasion. The regulations specify which tax laws do not grant immunity to foreign states and their officials, ensuring these entities are subject to Australian taxation where applicable.

Scope and Application

The Foreign States Immunities (Taxation) Regulations 2018, made under the Foreign States Immunities Act 1985, apply to foreign states and their property to the extent that they claim immunity from the operation of certain Australian tax laws. These regulations specify the Commonwealth, state, and territory tax laws in relation to which foreign states do not enjoy immunity. This includes laws such as the New Tax System (Goods and Services Tax) Act 1999, Income Tax Assessment Act 1997, Betting Tax Act 2001 (NSW), Land Tax Act 1956 (NSW), and various other specific state and territory tax laws. These regulations apply across Australia, including the Commonwealth, states, territories, and Norfolk Island, by detailing the tax laws where foreign states cannot claim immunity. There are no stated exclusions or exemptions in these regulations, and any modifications or further clarifications are to be found in subordinate instruments. The regulations came into effect on 4 September 2018, with further amendments registered on 14 March 2024, effective from 11 April 2024.

Key Provisions

The Foreign States Immunities (Taxation) Regulations 2018 (the Regulations) made under the Foreign States Immunities Act 1985 (the Act) specify certain tax laws of Australia that do not confer immunity on foreign states. These regulations identify specific tax laws in various jurisdictions, including the Commonwealth, New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory, the Northern Territory, and Norfolk Island, which are subject to taxation despite the immunity of foreign states (sections 6-15). The Regulations detail the tax laws of each jurisdiction that do not provide immunity, listing them in tables under respective sections. The Regulations impose clear obligations on foreign states and their assets, exempting them from immunity under certain tax laws specified in the Act. Foreign states and their property must comply with these tax laws, which include federal laws like the New Tax System (Goods and Services Tax) Act 1999 and state-specific laws like the Betting and Racing Act 1998 (NSW). This means that foreign states cannot claim immunity from these taxes, and their assets may be subject to taxation if they engage in activities covered by these laws. Breaching these tax laws can result in significant legal consequences. While the Regulations themselves do not explicitly state penalties, the underlying tax laws listed would impose fines, interest, and possibly other penalties for non-compliance. For instance, under the Income Tax Assessment Act 1997, penalties can include fines of up to 200% of the tax owed. Additionally, failure to comply with these tax laws can lead to civil or criminal proceedings, depending on the severity of the breach. Each of these tax laws has its own set of penalties and enforcement mechanisms, which need to be considered in the context of the Regulations.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Licensing & Registration
Enforcement Powers

Interactions

Authorises

All Versions

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.