{"id":"F1997B02258","name":"Customs Co-operation Council (Privileges and Immunities) Regulations 1979","slug":"customs-co-operation-council-privileges-and-immunities-regulations-1979","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"72 of 1979","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29538,"registerId":"commonwealth-F1997B02258-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Co-operation Council (Privileges and Immunities) Regulations 1979","content":"![Commonwealth Coat of Arms](image.001.png)\n\nCustoms Co-operation Council (Privileges and Immunities) Regulations 1979\n\nStatutory Rules 1979 No. 72 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities Act 1963\n\nThis compilation was prepared on 10 August 2000 \ntaking into account amendments up to SR 2000 No. 201\n\nPrepared by the Office of Legislative Drafting \nAttorney-General’s Department, Canberra\n\n![Commonwealth Coat of Arms](image.002.png)\n\nCustoms Co-operation Council (Privileges and Immunities) Regulations 1979\n\nStatutory Rules 1979 No. 72 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities Act 1963\n\nContents\n\nPage\n\n1 Name of Regulations \\[see Note 1\\]\n\n2 Definitions\n\n3 Act applies to Council\n\n4 Juridical personality and capacities\n\n5 Privileges and immunities of the Council\n\n6 Privileges and immunities of the Secretary General of the Council\n\n7 Privileges and immunities of the Deputy Secretary General of the Council\n\n8 Privileges and immunities of representatives to the Council\n\n9 Privileges and immunities of other officials of the Council\n\n10 Privileges and immunities of persons performing missions for Council\n\n10A Indirect tax concession scheme — acquisitions\n\n10B Indirect tax concession scheme — conditions\n\n10C Indirect tax concession scheme — claims for payment\n\n10D Indirect tax concession scheme — manner of payment\n\n11 Waiver of privileges and immunities\n\n12 Privileges and immunities subject to quarantine laws, etc\n\n13 Delegation\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the Customs Co-operation Council (Privileges and Immunities) Regulations 1979.\n\n2 Definitions\n\nIn these Regulations:\n\n> Act means the International Organisations (Privileges and Immunities) Act 1963.\n\n> Council means the Customs Co-operation Council.\n\n> member of the family or family member, in relation to a person (the first person), means a person who is:\n\n(a) a part of the first person’s household; and\n\n(b) any of the following members of the first person’s family:\n\n(i) the first person’s spouse;\n\n(ii) an unmarried child who is under the age of 21 years;\n\n(iii) an unmarried child who is under the age of 25 years and is undertaking full-time studies at an Australian educational institution;\n\n(iv) an unmarried child who is incapable of self‑support because of a physical or mental disability.\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\n3 Act applies to Council\n\nThe Council is an international organisation to which the Act applies.\n\n4 Juridical personality and capacities\n\nThe Council:\n\n(a) is a body corporate with perpetual succession;\n\n(b) has the capacity, in its corporate name, to:\n\n(i) contract;\n\n(ii) acquire, hold and dispose of real and personal property; and\n\n(iii) institute legal proceedings.\n\n5 Privileges and immunities of the Council\n\n(1) Subject to subregulations (2), (3) and (4), the Council has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.\n\n(2) The Council is not, by virtue of subregulation (1), exempt from such national, regional or municipal dues and taxes in respect of the premises of the Council, whether owned or leased, as represent payment for specific services rendered.\n\n(3) Where goods (not being publications of the Council) are imported, manufactured or purchased by the Council for sale by it, subregulation (1) does not operate to prevent sales tax being payable by the Council or by any other person upon the sale value of the goods.\n\n(4) The Council’s privileges in relation to indirect tax are limited to:\n\n(a) the exemption conferred by section 11B of the Act; and\n\n(b) concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 10A (1).\n\n6 Privileges and immunities of the Secretary General of the Council\n\n(1) The office of Secretary General of the Council is a high office in the Council.\n\n(2) A person who holds, or is performing the duties of, the office of Secretary General of the Council has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) A person who has ceased to hold, or perform the duties of, the office of Secretary General of the Council has the immunities specified in Part II of the Second Schedule to the Act.\n\n7 Privileges and immunities of the Deputy Secretary General of the Council\n\n(1) The office of Deputy Secretary General of the Council is a high office in the Council.\n\n(2) A person who holds, or is performing the duties of, the office of Deputy Secretary General of the Council has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) A person who has ceased to hold, or perform the duties of, the office of Deputy Secretary General of the Council has the immunities specified in Part II of the Second Schedule to the Act.\n\n8 Privileges and immunities of representatives to the Council\n\n(1) A person who is accredited to, or is in attendance at an international conference convened by, the Council as a representative of a country other than Australia has, while exercising his functions as such a representative, the privileges and immunities specified in Part I of the Third Schedule to the Act.\n\n(2) A person who has ceased to be accredited to, or has attended an international conference convened by, the Council as a representative of a country other than Australia has the immunities specified in Part II of the Third Schedule to the Act.\n\n9 Privileges and immunities of other officials of the Council\n\n(1) Subject to subregulation (2), a person who holds an office in the Council (not being the office of Secretary General or Deputy Secretary General of the Council) has the privileges and immunities specified in Part I of the Fourth Schedule to the Act.\n\n(2) The salary and emoluments received from the Council by a person on whom privileges and immunities are conferred by subregulation (1), being a resident of Australia within the meaning of the Income Tax Assessment Act 1936, are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person is not an Australian citizen and came to Australia solely for the purpose of performing duties of the office in the Council held by him.\n\n(3) A person who has ceased to hold an office in the Council (not being the office of Secretary General or Deputy Secretary General of the Council) has the immunities specified in Part II of the Fourth Schedule to the Act.\n\n10 Privileges and immunities of persons performing missions for Council\n\n(1) A person who is serving on a committee, or is participating in the work, of the Council or is performing, whether alone or jointly with other persons, a mission on behalf of the Council has the privileges and immunities specified in Part I of the Fifth Schedule to the Act.\n\n(2) A person who has served on a committee, or participated in the work, of the Council or has performed a mission on behalf of the Council has the immunities specified in Part II of the Fifth Schedule to the Act.\n\n10A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Council are covered by these Regulations:\n\n(a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):\n\n(i) goods (by purchase or lease);\n\n(ii) mail services;\n\n(iii) telecommunications services;\n\n(iv) electricity or gas services;\n\n(v) protection of premises services;\n\n(vi) removal of goods services;\n\n(vii) freight and cartage other than removal of goods;\n\n(viii) services directly relating to technical or economic analyses of customs systems, other than services relating to the ordinary operations of the Council;\n\n(b) an acquisition of goods that are freed from duties of excise by subregulation 5 (1);\n\n(c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations;\n\n(d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the Council and the Commonwealth for reimbursement of indirect tax:\n\n(i) construction or renovation services;\n\n(ii) real property;\n\n(iii) any other thing.\n\n(2) However, an acquisition by the Council is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Council.\n\n(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) are covered by these Regulations:\n\n(a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):\n\n(i) goods (by purchase or lease);\n\n(ii) removal of goods services;\n\n(b) an acquisition of goods that are freed from duties of excise by subregulation 6 (2) or 7 (2);\n\n(c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations.\n\n(4) For subregulation (3), the persons are:\n\n(a) Secretary General of the Council; and\n\n(b) Deputy Secretary General of the Council.\n\n(5) However:\n\n(a) an acquisition by a person mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and\n\n(b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) is covered by these Regulations only if:\n\n(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received:\n\n(A) a concession under section 11C of the Act; or\n\n(B) an exemption from indirect tax under section 11B of the Act; or\n\n(ii) within the previous 3 years, the person has not received:\n\n(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or\n\n(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and\n\n(c) an acquisition of a motor vehicle for the personal use of a member of the family of a person mentioned in subregulation (4) is covered by these Regulations only if:\n\n(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received:\n\n(A) a concession under section 11C of the Act; or\n\n(B) an exemption under section 11B of the Act; or\n\n(ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, the person has not received:\n\n(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or\n\n(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.\n\n(6) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person who holds an office in the Council (other than a person who holds an office mentioned in subregulation (4)), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:\n\n(a) the vehicle is acquired within the first 6 months of the person’s installation in Australia and the person has not previously received:\n\n(i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or\n\n(ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or\n\n(b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:\n\n(i) a concession under section 11C of the Act; or\n\n(ii) an exemption from indirect tax under section 11B of the Act.\n\n(7) In subparagraphs (5) (b) (i) and (c) (i) and paragraph (6) (b):\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> Note Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.\n\n10B Indirect tax concession scheme — conditions\n\n(1) For paragraph 11C (3) (a) of the Act, the amount mentioned in subsection 11C (1) of the Act is payable only if the following conditions are satisfied:\n\n(a) the person who made the acquisition is subject to an agreement in writing between the Council and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (2) if:\n\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 these Regulations 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\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 these Regulations 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\n(iii) for a payment in relation to an acquisition of services or any other acquisition (except an acquisition covered by paragraph 10A (1) (d)) — the person assigns the services to another person (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;\n\n(b) if the person 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 that the person complies with the agreement.\n\n(2) For subparagraphs (1) (a) (i) and (ii):\n\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\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\n(i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and\n\n(ii) the second person disposes of the goods to another person; and\n\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\n(3) For paragraph (1) (a), the amount to be repaid is:\n\n(a) for an acquisition to which subparagraph (1) (a) (i) or (ii) applies — the proportion of the amount paid under section 11C 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\n(b) for an acquisition to which subparagraph (1) (a) (iii) applies — the amount paid under section 11C of the Act in relation to the acquisition.\n\n(4) 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 11C of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.\n\n(5) The amount mentioned in subsection 11C (1) of the Act is not payable if:\n\n(a) an amount was payable for a similar acquisition; and\n\n(b) the Minister tells the person in writing that, in his or her opinion, the person’s reasonable needs were met by that acquisition.\n\n(6) In this regulation, person includes the Council.\n\n10C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 10A:\n\n(a) must be signed by, or for, the Secretary General of the Council; and\n\n(b) must be sent with the tax invoice for the acquisition; and\n\n(c) must be sent:\n\n(i) for an acquisition of a motor vehicle — to the Protocol Branch of the Department of Foreign Affairs and Trade; or\n\n(ii) in any other case — to the Australian Taxation Office; and\n\n(d) for an acquisition of a motor vehicle or an acquisition of real property by lease — may be sent at any time after the acquisition; and\n\n(e) for an acquisition of a kind mentioned in paragraph 10A (1) (d), except an acquisition of real property by lease — may only be sent:\n\n(i) in accordance with the arrangement mentioned in that paragraph; or\n\n(ii) if the arrangement does not specify a time when a claim may be sent:\n\n(A) with another claim; or\n\n(B) at least 3 months after another claim from the Council is sent; and\n\n(f) for an acquisition that is not mentioned in paragraph (d) or (e) — may only be sent:\n\n(i) with another claim; or\n\n(ii) at least 3 months after another claim from the Council.\n\n> Note Paragraphs 10C (e) and (f) are intended to limit the number of claims from the Council to one in each quarter, to minimise delays in the processing of claims.\n\n10D Indirect tax concession scheme — manner of payment\n\nFor paragraph 11C (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by, or for, the Secretary General of the Council.\n\n11 Waiver of privileges and immunities\n\n(1) The Council may waive any privileges and immunities to which:\n\n(a) the Council; or\n\n(b) a person who holds or is performing the duties of, or has ceased to hold or perform the duties of, the office of Secretary General of the Council,\n\nis entitled by virtue of the Act or these Regulations.\n\n(2) The Secretary General to the Council may waive any privileges and immunities to which:\n\n(a) the Deputy Secretary General of the Council; or\n\n(b) a person upon whom privileges and immunities are conferred by subregulation 9 (1) or (3) or subregulation 10 (1) or (2),\n\nis entitled by virtue of the Act or these Regulations.\n\n(3) The government of a country may waive any privileges and immunities to which a person who is accredited to, or is in attendance at an international conference convened by, the Council as a representative of that country, or who has ceased to be accredited to the Council, or has attended such a conference, as a representative of that country, is entitled by virtue of the Act or these Regulations.\n\n12 Privileges and immunities subject to quarantine laws, etc\n\nNothing in these Regulations affects the application of any law of the Commonwealth or of a Territory relating to quarantine, or prohibiting or restricting the importation into, or the exportation from, Australia or that Territory, as the case may be, of any animals, plants or goods, but this regulation does not prejudice the immunity from suit or from other legal process conferred by these Regulations.\n\n13 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 10B (1) (b) and (5) (b) of these Regulations.\n\n(2) A power delegated under subregulation (1), when exercised by the delegate, is taken to have been exercised by the Minister.\n\n(3) A delegation of power under subregulation (1) does not prevent the exercise of the power by the Minister.\n\n> Notes to the Customs Co-operation Council (Privileges and Immunities) Regulations 1979\n\n> Note 1\n\n> Note: The Customs Co-operation Council (Privileges and Immunities) Regulations 1979 (in force under the International Organisations (Privileges and Immunities Act 1963) as shown in this compilation comprise Statutory Rules 1979 No. 72 amended as indicated in the Tables below.\n\n> Note: See Table A for information about application, saving or transitional provisions.\n\n> Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ---------------------- | --------------------------------------------- |\n| 1979 No. 72 | 17 May 1979 | 17 May 1979 | |\n| 2000 No. 201 | 31 July 2000 | 1 July 2000 (see r. 2) | R. 3 |\n\n> Note: Table of Amendments\n\n```html\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

Rr. 1–3...............

rs. 2000 No. 201

R. 5.................

am. 2000 No. 201

Rr. 10A–10D...........

ad. 2000 No. 201

R. 13................

ad. 2000 No. 201

\n```\n\n> Note: Table A\n\n Application, saving or transitional provisions\n\nStatutory Rules 2000 No. 201\n\n3 Purpose of Regulations\n\nThese Regulations amend Regulations made under the International Organisations (Privileges and Immunities) Act 1963 (the Act) to apply the indirect tax concession scheme under section 11C of the Act to the organisations covered by those Regulations and officers and high officers of those organisations.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The Regulations were expanded beyond a straightforward application of the Act to the Council by the 2000 amendments which added a detailed indirect tax concession scheme (regs 10A–10D). The added provisions extend the operational scope to include: an itemised list of covered acquisitions, procedural and documentary requirements for reimbursement claims, repayment and security conditions (including specific time windows and pro rata repayment formulas), and administrative routing of claims to DFAT or the ATO. In other words, the instrument grew from primarily defining immunities and legal personality (regs 3–5, 6–10) to also prescribing a substantive, conditional tax reimbursement framework and enforcement mechanics (regs 10A–10D, 11–13) (see Table A and the notes about Statutory Rules 2000 No. 201)."},"complexity_factors":["Multiple cross-references to the International Organisations (Privileges and Immunities) Act 1963 and its First–Fifth Schedules (regs 5–10)","References to external taxation legislation: GST Act definitions (taxable supply, tax invoice) and Income Tax Assessment Act 1936 residency rules (reg 2; reg 9(2))","Indirect tax concession scheme with detailed, nested conditions and exceptions spanning regs 10A–10D (including special rules for motor vehicles, personal use, and time-limited disposal clawbacks)","Repayment calculations with pro rata formulae and series-of-disposals anti-avoidance rule (reg 10B(2)–(3))","Multiple administrative pathways and recipients for claims (ATO vs DFAT Protocol Branch) and quarterly-lodgement limits (reg 10C)","Ministerial discretion and delegation power with potential requirement for security (reg 10B, reg 13)","Several narrowly-worded qualifications and carve-outs (e.g. service-charge exemptions at premises reg 5(2); sales-tax on resale reg 5(3); quarantine preservation reg 12)","Distinct categories of persons with different post‑service continuing immunities (regs 6–10) requiring cross-checking against the Act's schedule parts","Amendments and transitional material (2000 amendments added regs 10A–10D), increasing interpretive history to consider"],"plain_english_summary":"**What this instrument does (mechanically):**\n\n- It applies the International Organisations (Privileges and Immunities) Act 1963 to the Customs Co-operation Council (called \"the Council\" here) and sets out the specific legal effects of that application (regs 3–5). In short, it gives the Council corporate legal personality and the particular privileges and immunities listed in the Act's schedules, with stated limits (reg 4–5).\n\n- It specifies which people connected with the Council get which immunities: the Secretary General and Deputy Secretary General (high officers) (reg 6–7); foreign country representatives attending Council conferences (reg 8); other Council officials (reg 9); and persons performing missions or committee work for the Council (reg 10). For each category, the Regulations point to the relevant parts of the Act's schedules for the exact privileges and any continuing immunities after the person leaves office (regs 6–10).\n\n- It inserts a detailed indirect tax concession scheme for the Council and certain officers (regs 10A–10D). That scheme: (a) lists the types of purchases covered (10A); (b) sets conditions under which the Commonwealth will reimburse indirect tax (10B); (c) sets documentary and lodgement rules for claims (10C); and (d) prescribes how payments are to be made (10D).\n\n- It allows the Council and authorised officers to waive privileges and immunities in particular ways (reg 11), preserves quarantine and biosecurity laws despite the immunities (reg 12), and permits the Minister to delegate certain powers (reg 13).\n\n\n**Who it affects:**\n\n- The Customs Co-operation Council as an organisation (reg 3–5).\n- Senior Council officers: Secretary General and Deputy Secretary General (reg 6–7).\n- Council officials and persons performing missions or attending Council meetings (reg 8–10).\n- Australian agencies that process indirect tax concessions and payments: the Australian Taxation Office (ATO), the Department of Foreign Affairs and Trade (Protocol Branch) for motor-vehicle and real-property claims, and the Minister who can impose conditions or require security (regs 10C, 10D, 10B, 13).\n- Suppliers and service providers who sell to the Council or eligible officers (reg 10A, reg 5(3)).\n\n\n**Why it matters (practical effects and mechanisms):**\n\n- Confers legal personality and specified immunities so the Council can operate and be sued or enter contracts only as prescribed (reg 4–5). That matters for property holding, contracting, and litigation.\n\n- Establishes a concrete indirect tax concession process (regs 10A–10D) that affects cash flows and record-keeping:\n - The Council (and certain officers) can obtain reimbursement of indirect tax (e.g. GST) for listed acquisitions if conditions are met (reg 10A; note references section 11C of the Act).\n - Claims must be supported by tax invoices and signed by or for the Secretary General; motor vehicle and real property lease claims go to the DFAT Protocol Branch, other claims to the ATO (reg 10C).\n - The Commonwealth pays reimbursements to a recipient/account nominated by the Secretary General (reg 10D).\n - The scheme includes clawback rules: reimbursements must be repaid (in whole or in proportion) if the goods or vehicles are disposed of within specified periods to persons not entitled to the concession (reg 10B(1)–(3)). The Minister can require written agreements and security to enforce repayment (reg 10B(1)(a),(b)).\n\n- Limits and exceptions are explicit: e.g. the Council is not exempt from charges that are payment for specific services at its premises (reg 5(2)); sales of goods for resale are not shielded from sales tax obligations (reg 5(3)); quarantine and import/export controls still apply despite immunities (reg 12).\n\n\n**Who pays and who decides:**\n\n- The Commonwealth funds reimbursements under the Act (through the Commissioner of Taxation under s 11C of the Act as referenced in reg 10A and notes). If conditions for repayment are triggered, the individual or the Council may be contractually required to repay amounts to the Commonwealth (reg 10B).\n\n- Decisions about eligibility, timing and conditions for reimbursement involve multiple actors:\n - The Secretary General signs claims and nominates the account for payment (reg 10C, 10D).\n - Claims are processed by either the ATO or DFAT’s Protocol Branch depending on the nature of the acquisition (reg 10C).\n - The Minister can impose written conditions, require security, and delegate those powers (reg 10B, reg 13).\n\n\n**Costs, incentives and trade-offs (implementation risk and compliance burdens):**\n\n- Administrative cost and compliance burden fall on: the Council (to maintain tax invoices, ensure purchases are \"for official use\" or \"personal use\" where applicable), officers who must enter written agreements and potentially provide security, and Australian agencies (ATO and DFAT) that must verify and process claims (reg 10C, 10B).\n\n- The reimbursements reduce the Council's effective indirect tax costs. That creates an incentive for claimants to classify acquisitions as eligible and to retain and produce accurate tax invoices (reg 10A, 10C). The clawback rules (reg 10B) and the Minister's power to require security are the Commonwealth's mechanisms to limit misuse.\n\n- Implementation risk includes verifying the intended use at the time of acquisition (reg 10A(2),(5)(a)), monitoring subsequent disposals to enforce repayment conditions (reg 10B), and the potential administrative lag caused by quarterly claim limits (reg 10C(e),(f)).\n\n- Effects on private businesses: suppliers must issue tax invoices and bow to the Council’s entitlement to immunity or reimbursement procedures where applicable (reg 10C; reg 5(3) clarifies that sales tax on goods sold by the Council can still apply). The Regulations do not remove normal commercial freedoms but impose record, invoicing and dealing rules where concessions apply.\n\n\n**Key cross-references (where the precise legal effect is detailed):**\n\n- Privileges and immunities are mainly given by reference to the First–Fifth Schedules of the International Organisations (Privileges and Immunities) Act 1963 (see regs 5–10).\n- The indirect tax concession scheme operates under section 11B/11C of the Act and uses GST definitions from the GST Act (reg 2; regs 10A–10D).\n\n\n**Practical takeaway:**\n\n- The Regulations make the Customs Co-operation Council an entity with corporate capacity and defined immunities and give its officers prescribed privileges. They also establish a formal, conditional process for indirect tax reimbursement and repayment, allocate administrative roles between the Secretary General, the ATO and DFAT, and preserve public health/biosecurity laws. The main operational impacts are on record-keeping, claims processing, and potential repayment obligations if concession conditions are later breached (see regs 4–5, 6–10, 10A–10D, 11–13)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The original 1979 Regulations were relatively straightforward, granting standard diplomatic privileges and immunities. The 2000 amendments (SR 2000 No. 201) significantly expanded the scope by adding regulations 10A-10D, which created a detailed indirect tax concession scheme for GST refunds. This transformed the instrument from a simple immunities framework into a complex tax administration mechanism with specific monetary thresholds ($200 minimum), claim procedures, quarterly submission limits, and clawback provisions for early disposal of goods. The addition of regulation 13 (delegation powers) also expanded administrative scope."},"complexity_factors":["Heavy cross-referencing to the International Organisations (Privileges and Immunities) Act 1963, with multiple Schedules (First through Fifth) that are not reproduced in these Regulations","Nested conditional logic in regulations 10A-10D, particularly around motor vehicle acquisitions with multiple sub-conditions (exceptional circumstances, 3-year rules, family member eligibility)","21 defined terms across the instrument, including complex definitions like 'member of the family' with four sub-categories (spouse, under-21, under-25 student, disabled)","Multiple waiver mechanisms (regulation 11) with different authorities able to waive different privileges depending on the person's role","Interaction between exemption provisions (section 11B) and concession scheme (section 11C) requiring careful parsing of which applies when","Temporal conditions (6-month installation window for some officials, 2-year and 3-year disposal restrictions, quarterly claim limitations)","Anti-avoidance provisions in regulation 10B(2) tracking chains of disposal through multiple parties"],"plain_english_summary":"This legislation gives special legal protections and tax breaks to the **Customs Co-operation Council** (now called the World Customs Organization) and its staff operating in Australia.\n\n**What it does:**\n- **Legal status**: Makes the Council a legal 'person' that can own property, sign contracts, and sue or be sued in Australian courts.\n- **Tax exemptions**: Shields the Council from most taxes, customs duties, and indirect taxes (like GST) on official purchases and imports.\n- **Staff protections**: Gives the Secretary-General, Deputy Secretary-General, other officials, and representatives from member countries immunity from certain Australian laws, taxes, and legal proceedings while doing their jobs.\n- **GST refunds**: Sets up a detailed scheme where the Council and its top two officials can claim refunds for GST paid on specific purchases over $200, including cars, household goods, and services—provided they meet strict conditions.\n\n**Who it affects:**\n- The Customs Co-operation Council itself (its headquarters are in Brussels, but this covers its Australian operations).\n- Senior officials like the Secretary-General and Deputy Secretary-General.\n- Representatives from other countries attending Council meetings in Australia.\n- Australian government agencies that must process tax exemptions and refunds.\n\n**Why it matters:**\nThis is standard diplomatic protocol. Australia, as a member of this international customs body, agrees to treat the organization and its representatives the same way other member countries do—free from local interference so they can work on harmonizing global customs procedures. The 2000 amendments added the GST refund system after Australia introduced the Goods and Services Tax."},"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/customs-co-operation-council-privileges-and-immunities-regulations-1979","history":"/api/acts/customs-co-operation-council-privileges-and-immunities-regulations-1979/history","analysis":"/api/acts/customs-co-operation-council-privileges-and-immunities-regulations-1979/analysis","conflicts":"/api/acts/customs-co-operation-council-privileges-and-immunities-regulations-1979/conflicts","importantCases":"/api/acts/customs-co-operation-council-privileges-and-immunities-regulations-1979/important-cases","documents":"/api/acts/customs-co-operation-council-privileges-and-immunities-regulations-1979/documents"}}