EXPLANATORY STATEMENT
INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) ACT 1963
SOUTH PACIFIC FORUM FISHERIES AGENCY
(PRIVILEGES AND IMMUNITIES) REGULATIONS
STATUTORY RULES 1984 No. 476 ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR FOREIGN AFFAIRS.
The South Pacific Forum Fisheries Agency is an intergovernmental organization that was established by the South Pacific Forum Fisheries Convention in 1977. Australia has been a member of this Agency since 1979.
In the Convention no provision was made for office holders of the Agency to be accorded tax exemption in relation to salaries and emoluments received from the Agency. However, the practice of all member states, with the exception of Australia, has been to accord such exemption.
In 1983 an amendment to the Convention was adopted to provide that Agency salaries shall be exempt from taxation. Australia participated in the adoption of this amendment.
In Australia, privileges and immunities may be accorded to international organizations by regulations made under the International Organizations (Privileges and Immunities) Act 1983 (the Act).
Section 13 of the Act provides that the Governor-General may make regulations not inconsistent with the Act for matters for carrying out or giving effect to the Act. Section 4 of the Act provides that regulations may be made to declare an international organization to be an organization to which the Act applies. Section 6(1)(d) of the Act provides, furthermore, that the regulations may confer upon a person who holds an office in an international organization to which the Act applies all or any of the privileges and immunities specified in Part I of the Fourth Schedule to the Act.
The regulations enclosed herewith have been prepared in accordance with the Act to give effect within Australia to the requirement that office holders of the South Pacific Forum Fisheries Agency be accorded certain tax exemptions in relation to salaries and emoluments received from the Agency.
Statutory Rules 1984