International Sugar Organization (Privileges and Immunites) Regulations
Statutory Rules 1978 No. 213 as amended
made under the
International Organizations (Privileges and Immunities) Act 1963
This compilation was prepared on 25 January 2001
taking into account amendments up to SR 1984 No. 463
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
Page
1 Citation [see Note 1]
2 Interpretation
3 International Organizations (Privileges and Immunities) Act to apply to the Organization
4 Organization to have juridical personality and legal capacities
5 Holders of office in the Organization to have tax exemption
Notes
1 Citation [see Note 1]
These Regulations may be cited as the International Sugar Organization (Privileges and Immunities) Regulations.
2 Interpretation
In these Regulations, unless the contrary intention appears:
the Act mean the International Organizations (Privileges and Immunities) Act 1963.
the Organization means the International Sugar Organization.
3 International Organizations (Privileges and Immunities) Act to apply to the Organization
The Organization is declared to be an international organization to which the Act applies.
4 Organization to have juridical personality and legal capacities
The Organization:
(a) is a body corporate with perpetual succession;
(b) has the capacity to contract; and
(c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and of instituting legal proceedings.
5 Holders of office in the Organization to have tax exemption
A person who:
(a) is a resident of Australia within the meaning of the Income Tax Assessment Act 1936; and
(b) holds an office in the Organization that is an office to which paragraph 6 (1) (d) of the Act applies;
shall, on so much of the salaries and emoluments received by him from the Organization as are in respect of the performance outside Australia of the duties of his office, be exempt from taxation.
Notes to the International Sugar Organization (Privileges and Immunites) Regulations
Note 1
The International Sugar Organization (Privileges and Immunites) Regulations (in force under the International Organizations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1978 No. 213 amended as indicated in the Tables below.
Table of Statutory Rules
Year and
number | Date of notification
in Gazette | Date of
commencement | Application, saving or
transitional provisions |
1978 No. 213 | 21 Nov 1978 | 21 Nov 1978 | |
1982 No. 153 | 30 June 1982 | 30 June 1982 | — |
1984 No. 463 | 21 Dec 1984 | 21 Dec 1984 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 2................. | am. 1984 No. 463 |
R. 5................. | ad. 1982 No. 153 |
Overview
The International Sugar Organization (Privileges and Immunities) Regulations 1978, as amended, were enacted to provide the International Sugar Organization with privileges and immunities under Australian law. These regulations were made under the International Organizations (Privileges and Immunities) Act 1963, an Act of the Commonwealth Parliament, to ensure that the International Sugar Organization is treated in a manner consistent with other international organisations operating in Australia. The primary objective of these regulations is to affirm the juridical personality of the International Sugar Organization, thereby enabling it to engage in legal proceedings, own property, and contract under Australian law. Additionally, the regulations extend tax exemptions to residents of Australia who hold certain offices within the International Sugar Organization, specifically for salaries and emoluments earned from duties performed outside Australia. This ensures that the organisation and its officials can operate effectively without undue financial burdens imposed by Australian taxation laws.
Scope and Application
The International Sugar Organization (Privileges and Immunities) Regulations, made under the International Organizations (Privileges and Immunities) Act 1963, apply to the International Sugar Organization, conferring upon it juridical personality and the legal capacities of a body corporate with perpetual succession, the ability to contract, and the capacity to acquire, hold, and dispose of property, as well as to institute legal proceedings. The Regulations extend the application of the International Organizations (Privileges and Immunities) Act to the International Sugar Organization, thereby recognising its status as an international body. The Act applies to the Organization, providing it with the necessary legal framework to operate effectively on an international level. Additionally, the Regulations provide tax exemptions for certain individuals holding office within the Organization who perform their duties outside Australia, ensuring that their income related to such duties is exempt from Australian taxation. These provisions collectively support the Organisation's international operations and the financial arrangements of its officials.
Key Provisions
The International Sugar Organization (Privileges and Immunities) Regulations (SR 1978 No. 213) provide specific provisions for the International Sugar Organization (the "Organization") under the International Organizations (Privileges and Immunities) Act 1963 (the "Act"). The Regulations establish that the Organization is subject to the Act, granting it juridical personality and legal capacities (Regulation 3). These include the ability to act as a body corporate with perpetual succession (Regulation 4(a)), the capacity to contract (Regulation 4(b)), and the ability to acquire, hold, and dispose of real and personal property and to institute legal proceedings (Regulation 4(c)). Moreover, Regulation 5 extends tax exemption to residents of Australia who hold office within the Organization, provided these offices fall under the category specified in section 6(1)(d) of the Act, and the remuneration pertains to duties performed outside Australia.
The Regulations impose certain obligations on the Organization, ensuring it maintains its status as a legal entity capable of fulfilling its functions under international law. Specifically, it must adhere to the provisions of the Act to maintain its privileges and immunities. This includes ensuring its officials, as defined by the Act, are afforded the specified tax exemptions. Additionally, the Organization must ensure that it operates in compliance with the terms set out in the Regulations, which are designed to uphold its legal and functional integrity on the international stage.
Failure to comply with the provisions of the Act and the Regulations could lead to serious consequences. Under the Act, any actions that undermine the Organization's privileges and immunities could result in legal challenges or sanctions. The precise nature and severity of these consequences would depend on the specific breach and the jurisdiction in which it occurs. Although the Regulations themselves do not explicitly outline penalties, violations of the Act could lead to civil or criminal liabilities, including fines and other sanctions as prescribed by the relevant laws of Australia. The exact penalties would be determined by the courts based on the nature and impact of the breach.