{"id":"F1997B01688","name":"Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations","slug":"association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"150 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29302,"registerId":"commonwealth-F1997B01688-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations","content":"![](image.001.png)\n\nStatutory Rules 1982 No.1501\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nAssociation of Iron Ore Exporting Countries  \n(Privileges and Immunities) Regulations\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the International Organizations (Privileges and Immunities) Act 1963.\n\nDated 25 June 1982.\n\nZELMAN COWEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nMARGARET GUILFOYLE\n\nMinister of State for Finance  \nfor and on behalf of the  \nMinister of State for Foreign Affairs\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations.\n\nInterpretation\n\n2. In these Regulations, unless the contrary intention appears—\n\n> “the Act” means the International Organizations (Privileges and Immunities) Act 1963;\n\n> “the Organization” means the Association of Iron Ore Exporting Countries.\n\nAct to apply to Organization\n\n3. The Organization is declared to be an international organization to which the Act applies.\n\nHolders of office in the Organization to have tax exemption\n\n4. A person who—\n\n(a) is a resident of Australia within the meaning of the Income Tax Assessment Act 1936; and\n\n(b) holds an office in the Organization that is an office to which paragraph 6 (1) (d) of the Act applies,\n\nshall, 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.\n\n> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 30 June 1982.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"These Regulations are narrowly tailored to accomplish a single, specific extension of the principal Act to the Association of Iron Ore Exporting Countries and to grant a limited tax exemption for certain Australian resident office‑holders. They do not broaden the subject matter beyond that original, discrete purpose and do not add additional powers, reporting obligations, or wider categories of beneficiaries beyond what is stated in the text."},"complexity_factors":["Very short instrument (4 substantive clauses: citation, interpretation, application, tax exemption)","Only 2 defined terms in interpretation section (\"the Act\", \"the Organization\")","Single operational provision (s 4) with a few cross‑references","Cross‑references to two external Acts: International Organizations (Privileges and Immunities) Act 1963 and Income Tax Assessment Act 1936","Dependent on paragraph 6(1)(d) of the principal Act for scope of covered offices (external legal interpretation required)","Conditionally limited tax exemption (applies only to portion of salary for duties performed outside Australia)","Fact‑intensive compliance requirement: residency status and apportionment of income","Minimal procedural detail (no appeal, enforcement or administrative provisions in these Regulations)"],"plain_english_summary":"This instrument declares the Association of Iron Ore Exporting Countries an “international organization” under the International Organizations (Privileges and Immunities) Act 1963 and grants a targeted tax exemption: Australian residents holding certain offices in the Organization are exempt from Australian tax on the portion of their salary attributable to duties performed outside Australia. It affects the Organization, those office‑holders and federal revenue by creating a narrow fiscal concession."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This legislation remains tightly scoped to its original purpose: granting specific tax privileges to the Association of Iron Ore Exporting Countries. It has not expanded beyond this narrow remit. Notably, the organization itself became defunct shortly after these regulations were made (the cartel collapsed in the mid-1980s), rendering the regulations effectively obsolete, though they remain on the statute books."},"complexity_factors":["Only 4 operative sections total","Just 2 defined terms ('the Act' and 'the Organization')","Single cross-reference to the Income Tax Assessment Act 1936 for residency test","Single cross-reference to parent Act (International Organizations (Privileges and Immunities) Act 1963) for determining which offices qualify","Simple conditional structure: exemption applies only if (a) AND (b) AND duties performed outside Australia","No nested exceptions or complex procedural requirements"],"plain_english_summary":"This legislation gives special tax breaks to Australian residents who work for an international iron ore cartel called the Association of Iron Ore Exporting Countries (APEF in French).\n\n**What it does:**\n- Declares this iron ore exporting group to be an \"international organization\" under Australian law\n- Gives Australian tax residents who hold senior positions in this organization a specific tax exemption\n- The exemption only applies to salary earned while working **outside** Australia for the organization\n\n**Who it affects:**\n- Australian residents employed by the Association of Iron Ore Exporting Countries\n- Specifically those in senior roles (defined elsewhere in the parent Act as high-ranking officials)\n\n**Why it matters:**\nThis is part of Australia's practice of granting privileges to international bodies to encourage them to operate here. The tax exemption prevents double taxation for Australians working abroad for this specific commodity cartel. The Association of Iron Ore Exporting Countries was a short-lived attempt by iron ore exporters (similar to OPEC for oil) to coordinate pricing and production in the early 1980s."}},"importantCases":[],"_links":{"self":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations","history":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations/history","analysis":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations/analysis","conflicts":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations/conflicts","importantCases":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations/important-cases","documents":"/api/acts/association-of-iron-ore-exporting-countries-privileges-and-immunities-regulations/documents"}}