{"id":"F2000B00101","name":"Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000","slug":"consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30865,"registerId":"commonwealth-F2000B00101-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Determination","content":"#### 1 Name of Determination\n\n  This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  (1) In this Determination:\n\n> Act means the Consular Privileges and Immunities Act 1972.\n\n> member of the family or family member, in relation to a person, means any of the following members of the person’s family who forms part of the person’s household, and whose arrival has been notified to the Department of Foreign Affairs and Trade under Article 24 of the Convention:\n\n    (a) the person’s spouse;\n    (b) unmarried children up to the age of 21 years;\n    (c) unmarried children up to the age of 25 years who are undertaking full‑time studies at an Australian educational institution;\n    (d) unmarried children who are incapable of self‑support because of a physical or mental disability.\n\n> sending State, in relation to a consular post, means the overseas country which the consular post represents.\n\n> taxable supply has the meaning given by section 195‑1 of the GST Act.\n\n> tax invoice has the meaning given by section 29‑70 of the GST Act.\n\n  (2) In this Determination, unless the contrary intention appears, a reference to a consular officer (including the head of the consular post), or a consular employee, of a consular post covered by this Determination includes a member of the family of the officer or employee.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Consular post covered by this Determination","content":"#### 4 Consular post covered by this Determination\n\n  For subparagraph 10A(1)(a)(i) of the Act, a consular post representing a country mentioned in an item in Schedule 1 is a consular post covered by this Determination.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Persons covered by this Determination","content":"#### 5 Persons covered by this Determination\n\n  For subparagraph 10A(1)(a)(ii) of the Act, the following persons (in relation to a consular post covered by this Determination) are covered by this Determination:\n    (a) the head of the consular post;\n    (b) any other consular officer of the consular post;\n    (c) a consular employee of the consular post.","sortOrder":3},{"sectionNumber":"6","sectionType":"section","heading":"Acquisitions covered by this Determination","content":"#### 6 Acquisitions covered by this Determination\n\n  (1) For paragraph 10A(1)(a) of the Act, the following acquisitions are covered by this Determination:\n    (a) an acquisition of any of the following, recorded on a single tax invoice for a taxable supply of at least $200 (including indirect tax):\n    (i) goods (by purchase or lease);\n    (ii) consular mail services;\n    (iii) telecommunications services;\n    (iv) electricity or gas services;\n    (v) protection of premises services;\n    (vi) removal of goods services;\n    (vii) freight and cartage other than removal of goods;\n    (b) an acquisition of goods that are freed from duties of excise by section 7 of the Act;\n    (ba) an acquisition of the following warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act:\n    (i) alcohol;\n    (ii) tobacco;\n    (c) an acquisition of any of the following, if the acquisition is subject to an arrangement between the sending State and the Commonwealth for reimbursement of indirect tax:\n    (i) construction or renovation services;\n    (ii) real property;\n    (iii) any other thing.\n  (2) However:\n    (a) a limitation mentioned in an item in Schedule 1 applies to an acquisition by a person mentioned in the item, if the acquisition is made for a use mentioned, in relation to that person, in the item; and\n    (b) an acquisition of a motor vehicle for the personal use of a consular officer (but not a member of the officer’s family) of a consular post covered by this Determination is covered by this Determination only if:\n    (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the officer received:\n    (A) a concession under section 10A of the Act; or\n    (B) an exemption from indirect tax under subsection 6 (1A) of the Act; or\n    (ii) within the previous 3 years, the officer has not received:\n    (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and\n    (c) an acquisition of a motor vehicle for the personal use of a member of the family of a consular officer of a consular post covered by this Determination is covered by this Determination only if:\n    (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the consular officer) received:\n    (A) a concession under section 10A of the Act; or\n    (B) an exemption from indirect tax under subsection 6(1A) of the Act; or\n    (ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, no family member (except the consular officer) has received:\n    (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and\n    (d) unless mentioned in Schedule 1, the only acquisition covered by this Determination for the personal use of a consular employee (but not a member of the family of the consular employee) of a consular post covered by this Determination, is an acquisition of a Australian‑manufactured motor vehicle:\n    (i) within the first 6 months of the employee’s installation in Australia provided that the employee has not previously received:\n    (A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; or\n    (ii) in exceptional circumstances to replace a motor vehicle for which the employee received:\n    (A) a concession under section 10A of the Act; or\n    (B) an exemption from indirect tax under subsection 6(1A) of the Act; and\n    (e) an acquisition for the personal use of a member of the family of a consular employee of a consular post covered by this Determination is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use; and\n    (f) the only acquisition covered by this Determination for a consular post headed by an honorary consular officer is an acquisition of alcohol or tobacco:\n    (i) obtained in connection with a national day celebration for that consular post; and\n    (ii) that are freed from duties of excise under section 7 of the Act.\n  (3) In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):\n\n> exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.\n\n  (4) Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if:\n    (a) the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and\n    (b) the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act.","sortOrder":4},{"sectionNumber":"7","sectionType":"section","heading":"Uses covered by this Determination","content":"#### 7 Uses covered by this Determination\n\n  (1) For subparagraph 10A(1)(b)(ii) of the Act in relation to an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6 (1)(b) or (ba), personal use by a person covered by this Determination is a use covered by this Determination.\n\n> Note: Under subsection 10A(1) of the Act, a payment under the indirect tax concession scheme must be made for an acquisition, other than an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6(1)(b) or (ba), only if, at the time of the acquisition, the acquisition was intended for the official use of the consular post.\n\n  (2) However, personal use of an acquisition in subsection (1) by a person covered by this Determination is covered by this Determination only if:\n    (a) the person is not:\n    (i) an Australian citizen; or\n    (ii) ordinarily resident in Australia or in an external Territory; or\n    (b) Schedule 1 states that the acquisition is covered for the personal use of the person.","sortOrder":5},{"sectionNumber":"8","sectionType":"section","heading":"Conditions","content":"#### 8 Conditions\n\n  (1) For paragraph 10A(3)(a) of the Act, the amount mentioned in subsection 10A(1) of the Act is payable only if the following conditions are satisfied:\n    (a) the person who made the acquisition is subject to an agreement in writing between the head of the consular post and the Commonwealth to repay to the Commonwealth the amount worked out in subsection (2) if:\n    (i) for a payment in relation to an acquisition of a motor vehicle—the person disposes of the motor vehicle (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 3 years after it was acquired; or\n    (ii) for a payment in relation to an acquisition of goods other than a motor vehicle—the person disposes of the goods (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 2 years after they were acquired; or\n    (iii) for a payment in relation to any other acquisition (except an acquisition covered by paragraph 6(1)(c))—the person assigns the benefits acquired to another person (except another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;\n    (b) if the person who made the acquisition has breached a previous agreement under paragraph (a)—the person complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure the person complies with the agreement.\n  (1A) For subparagraphs (1)(a)(i) and (ii):\n    (a) a sale of goods to a finance company as part of a sale and lease‑back arrangement is not a disposal of the goods; and\n    (b) a person (the first person) is taken to have disposed of goods to which 1 of those subparagraphs applies within the period mentioned in that subparagraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if:\n    (i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and\n    (ii) the second person disposes of the goods to another person; and\n    (iii) the series of disposals of the goods to other persons continues (if necessary) until the goods are eventually acquired, within the period mentioned in that paragraph, by a person who is not entitled to the concession.\n  (2) For paragraph (1)(a), the amount to be repaid is:\n    (a) for an acquisition to which subparagraph (1)(a)(i) or (ii) applies—the proportion of the amount paid under section 10A of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and\n    (b) for an acquisition to which subparagraph (1)(a)(iii) applies—the amount paid under subsection 10A of the Act in relation to the acquisition.\n  (2A) However, for an acquisition to which subparagraph (1)(a)(i) or (ii) applies, a person is not required to repay an amount paid under section 10A of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.\n  (3) A claim for the amount to be paid under section 10A of the Act:\n    (a) must be signed by or on behalf of the head of the consular post; and\n    (b) must be sent with the invoice for the acquisition; and\n    (c) must be sent:\n    (i) for acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or\n    (ii) in any other case—to the Australian Taxation Office; and\n    (d) for acquisition of a motor vehicle or an acquisition of real property by lease—may be sent at any time after the acquisition; and\n    (e) for an acquisition of a kind mentioned in paragraph 6(1)(c), except an acquisition of real property by lease—may only be sent:\n    (i) in accordance with the arrangement mentioned in that paragraph; or\n    (ii) if the arrangement does not specify a time when a claim may be sent:\n    (A) with another claim; or\n    (B) at least 3 months after another claim from the consular post is sent; and\n    (f) for an acquisition that is not mentioned in paragraph (d) or (e)—may only be sent:\n    (i) with another claim; or\n    (ii) at least 3 months after another claim from the consular post is sent.\n\n> Note 1: Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each consular post to one in each quarter, to minimise delays in the processing of claims.\n\n> Note 2: A claim must be in an approved form, see subsections 3(1) and 10A(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.\n\n  (4) The amount mentioned in section 10A of the Act is not payable for an acquisition by a person if:\n    (a) an amount was payable for a similar acquisition; and\n    (b) the Minister tells the person in writing that, in his or her opinion, the consular post’s, or the person’s, reasonable needs were met by that acquisition.","sortOrder":6},{"sectionNumber":"9","sectionType":"section","heading":"Manner of payment","content":"#### 9 Manner of payment\n\n  For paragraph 10A(3)(b) of the Act, the amount is to be paid to a single recipient or account nominated by the head of the consular post.","sortOrder":7},{"sectionNumber":"10","sectionType":"section","heading":"Delegation","content":"#### 10 Delegation\n\n  (1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to a person the Minister’s powers under paragraphs 8(1)(b) and (4)(b) of this Determination.\n  (2) A power delegated under subsection (1), when exercised by the delegate, is taken to have been exercised by the Minister.\n  (3) A delegation of power under subsection (1) does not prevent the exercise of the power by the Minister.","sortOrder":8}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation appears tightly scoped to its original purpose of implementing tax concessions for consular posts under the Vienna Convention. The detailed motor vehicle restrictions, family member definitions, and anti-abuse provisions suggest careful calibration to prevent exploitation rather than scope creep."},"complexity_factors":["Multiple nested exceptions in section 6(2) with six separate limitation clauses (a) through (f), each with their own sub-clauses","Cross-references to at least 4 other Acts: Consular Privileges and Immunities Act 1972, GST Act, Customs Act 1901, and Income Tax Assessment Act 1997","Complex conditional logic for motor vehicle acquisitions with 3-year lookback periods and 'exceptional circumstances' tests","Defined terms include circular references ('member of the family' defined with reference to 'family member') and treaty references (Article 24 of the Convention)","Repayment calculations in section 8(2) require proportional time-based calculations","Anti-avoidance provisions in section 8(1A) tracking chains of disposals through multiple parties","Timing restrictions on claims (quarterly submission limits) with multiple exceptions in section 8(3)","Schedule 1 referenced throughout but not included in the extract, creating indeterminate scope"],"plain_english_summary":"This law sets up a **tax refund scheme for foreign consulates in Australia**. It allows consular officers and their families to get back the GST and other indirect taxes they pay on certain purchases.\n\n**Who it covers:**\n- Heads of consular posts (consuls-general, consuls, etc.)\n- Other consular officers\n- Consular employees\n- Family members living with them (spouses, children up to 21, or up to 25 if studying full-time, or children with disabilities)\n\n**What they can claim:**\n- Goods and services worth at least $200 on a single receipt (including phones, electricity, moving services, mail)\n- Alcohol and tobacco imported duty-free\n- Motor vehicles (but with strict limits — generally only one every 3 years, and only Australian-made cars for junior staff)\n- Construction and property (only if their home country agrees to pay the tax back to Australia)\n\n**Key restrictions:**\n- **Personal use claims** are only allowed if the person is **not** an Australian citizen or normally living here\n- **Honorary consuls** (part-time volunteers) can only claim alcohol and tobacco for national day celebrations\n- **Junior staff** (consular employees) can usually only claim one Australian-made car within their first 6 months\n- **Motor vehicle rules are complex**: You can't just keep claiming new cars. Generally, you must wait 3 years between claims, unless your car was stolen or written off\n\n**Paying the money back:**\nIf someone sells the goods within 2 years (or a car within 3 years) to someone who doesn't have diplomatic tax privileges, they must pay back part of the refund. The Minister can also refuse claims if they think the consulate already has enough of that item.\n\n**Why it matters:**\nThis implements Australia's obligations under the **Vienna Convention on Consular Relations** (a treaty that governs how countries treat each other's consulates). It ensures foreign diplomats don't pay Australian taxes on official business, while stopping abuse of the system through strict record-keeping and repayment rules."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Determination implements and gives detail to the indirect tax concession scheme authorised by the Consular Privileges and Immunities Act 1972. It does not expand the Act’s substantive purpose; instead it defines which posts and persons are covered, which acquisitions qualify, the procedural steps for claiming concessions, and conditions (including repayment and delegation rules). The instrument narrows or clarifies coverage through Schedule 1 limits and specific exceptions (for example, motor vehicle rules and warehoused goods transitional treatment) but does not appear to grow the scheme beyond what the Act permits."},"complexity_factors":["Multiple cross‑references to other statutes and instruments: Consular Privileges and Immunities Act 1972 (the Act), GST Act (definitions and tax invoice rules), Customs Act 1901 (warehoused goods), Income Tax Assessment Act 1997 (approved form and section references).","Schedule 1 referenced repeatedly for consular post lists and specific limitations (Schedule not provided here), creating external dependency.","Several conditional and nested exceptions in section 6 (eligibility by item, personal vs official use, motor vehicle special cases, honorary consular exceptions).","Repayment regime with time windows and pro‑rata calculations in section 8, including special lease treatment and chain‑of‑disposal anti‑avoidance rule in s 8(1A).","Procedural rules for claims with multiple recipients and differing routes (DFAT Protocol Branch for vehicles; ATO for other claims) and timing limits (s 8(3)–(3)(f)).","Delegation and discretionary powers for the Minister in section 10 and the Minister’s power to require security after breaches (s 8(1)(b)), adding administrative discretion.","Definitions that depend on notifications under Article 24 of the Convention (family member / household), which brings in international document flows (s 3).","Notes that impose practical constraints (one claim per quarter) but are not standalone operative law; they interact with main text to affect administration."],"plain_english_summary":"This Determination implements the Act’s indirect‑tax concession for listed consular posts and their staff/families by identifying who and what qualify, how claims are made and paid, and how repayment and safeguards operate (notably for vehicles). It affects consular posts, DFAT and the ATO (administration), suppliers (invoicing/claims) and, ultimately, taxpayers (cost unless reimbursed). It matters because it operationalises treaty‑based exemptions, shifts purchase incentives for eligible persons, and creates administrative and fiscal trade‑offs through repayment, security and claim‑processing rules."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000","history":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/history","analysis":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/analysis","conflicts":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/conflicts","importantCases":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/important-cases","documents":"/api/acts/consular-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/documents"}}