{"id":"F2000B00100","name":"Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000","slug":"diplomatic-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":30864,"registerId":"commonwealth-F2000B00100-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 Diplomatic 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 Diplomatic Privileges and Immunities Act 1967.\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 10 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 mission, means the overseas country which the mission 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 member of the diplomatic staff (including a head of mission), or the administrative and technical staff, of a mission covered by this Determination includes a member of the staff member’s family.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Missions covered by this Determination","content":"#### 4 Missions covered by this Determination\n\n  For subparagraph 10B(1)(a)(i) of the Act, a mission representing a country mentioned in an item in Schedule 1 is a mission 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 10B(1)(a)(ii) of the Act, the following persons (in relation to a mission covered by this Determination) are covered by this Determination:\n    (a) the head of the mission;\n    (b) any other member of the diplomatic staff of the mission;\n    (c) a member of the administrative and technical staff of the mission.","sortOrder":3},{"sectionNumber":"6","sectionType":"section","heading":"Acquisitions covered by this Determination","content":"#### 6 Acquisitions covered by this Determination\n\n  (1) For paragraph 10B(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) diplomatic 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 9 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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 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 member of the diplomatic staff (but not a member of the staff member’s family) of a mission 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 staff member received:\n    (A) a concession under section 10B of the Act; or\n    (B) an exemption from indirect tax under subsection 8(1A) of the Act; or\n    (ii) within the previous 3 years, the staff member has not received:\n    (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 8(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 member of the diplomatic staff of a mission 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 member of the diplomatic staff) received:\n    (A) a concession under section 10B of the Act; or\n    (B) an exemption from indirect tax under subsection 8(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 member of the diplomatic staff) has received:\n    (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle; and\n    (d) unless otherwise provided in Schedule 1, an acquisition of a Australian‑manufactured motor vehicle for the personal use of a member of the administrative and technical staff of a mission covered by this Determination is covered by this Determination only if:\n    (i) the vehicle is acquired within the first 6 months of the staff member’s installation in Australia and no family member has previously received:\n    (A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or\n    (B) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle; or\n    (ii) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the staff member received:\n    (A) a concession under section 10B of the Act; or\n    (B) an exemption from indirect tax under subsection 8(1A) of the Act; and\n    (e) an acquisition for the personal use of a member of the administrative and technical staff of a mission covered by this Determination (except an acquisition of a Australian‑manufactured motor vehicle) is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use.\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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 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 10B(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 10B(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 mission.\n\n  (2) However, personal use of an acquisition mentioned 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 10B(3)(a) of the Act, the amount mentioned in subsection 10B(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 mission 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 subparagraph (1)(a)(i) or (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 subparagraph, 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 10B 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 section 10B 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 10B 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 10B of the Act:\n    (a) must be signed by or on behalf of the head of the mission; and\n    (b) must be sent with the tax 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 mission 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 mission is sent.\n\n> Note 1: Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each mission 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 10B(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.\n\n  (4) The amount mentioned in section 10B 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 mission’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 10B(3)(b) of the Act, the amount is to be paid to a single recipient or account nominated by the head of the mission.","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":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This Determination appears tightly scoped to its original purpose of implementing indirect tax concessions for diplomatic missions. The detailed motor vehicle restrictions, anti-avoidance provisions, and claim frequency limits suggest careful calibration to prevent abuse rather than scope creep. The reference to Schedule 1 for country-specific limitations indicates the mechanism remains targeted."},"complexity_factors":["Multiple nested exceptions in section 6(2) with five separate sub-paragraphs (a)-(e) each containing their own conditions","Cross-references to the Diplomatic Privileges and Immunities Act 1967, GST Act, Customs Act 1901, Income Tax Assessment Act 1997, and the Vienna Convention","Defined terms include circular definitions and external statutory references ('taxable supply' and 'tax invoice' reference GST Act)","Complex conditional logic for motor vehicle acquisitions with 3-year lookback periods and 'exceptional circumstances' tests","Repayment calculations in section 8(2) require proportional time-based calculations","Anti-avoidance provisions in section 8(1A) tracking chains of disposal through multiple parties","Multiple timing restrictions for claims (quarterly limitations, specific arrangements for different acquisition types)","Schedule 1 referenced throughout but not included in this excerpt, creating incomplete context"],"plain_english_summary":"This legislation sets up a tax refund scheme for foreign diplomats in Australia. It allows certain diplomatic staff and their families to get back the GST and other indirect taxes they pay on specific purchases like cars, household goods, alcohol, and tobacco.\n\n**Who it covers:**\n- Heads of foreign diplomatic missions (embassies/high commissions)\n- Diplomatic staff and their families\n- Administrative and technical staff (with more limited benefits)\n- Only missions from countries listed in Schedule 1 (not shown in this excerpt)\n\n**What purchases qualify:**\n- Goods worth $200+ per invoice (including leases)\n- Diplomatic mail, phone, electricity, and gas services\n- Removal and freight services\n- Alcohol and tobacco from customs warehouses\n- Motor vehicles (with strict limits—generally one every 3 years, or replacements in 'exceptional circumstances' like theft)\n- Construction and property (only if there's a reimbursement agreement)\n\n**Key restrictions:**\n- Australian citizens and permanent residents generally can't claim for personal use\n- If you sell a car within 3 years (or other goods within 2 years), you must pay back part of the tax refund\n- Claims must go through the embassy and are limited to roughly one per quarter\n- Administrative staff face extra limits—they can usually only buy one Australian-made car within their first 6 months\n\n**Why it matters:**\nThis implements Australia's international obligations under the Vienna Convention on Diplomatic Relations. Diplomats don't pay tax in their host country, so this scheme refunds GST they would otherwise pay, while preventing abuse through strict record-keeping and repayment rules."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Determination operationalises and constrains the entitlement created by subparagraph 10B(1)(a) of the Act by specifying eligible missions, persons, acquisitions and uses, and by adding procedural and repayment conditions (see ss4–8). It does not, on its face, expand the statutory entitlement beyond the Act; rather it defines eligibility, timing, repayment mechanics and administrative routes, while reserving additional limits to Schedule 1 and ministerial discretion (ss6; s8; s10)."},"complexity_factors":["Multiple cross‑references to other statutes and definitions (Diplomatic Privileges and Immunities Act 1967; GST Act definitions of 'taxable supply' and 'tax invoice') (s3).","Layered eligibility: separate tests for missions, staff categories and family membership with notification requirements (ss4–5; s3 definition of 'member of the family').","Detailed list of covered acquisitions plus special categories (goods, services, warehoused alcohol/tobacco, real property, construction) and reimbursement arrangements (s6(1)(a)–(c), 6(1)(ba), 6(1)(c)).","Complex, conditional rules for motor vehicles with differing tests for diplomatic staff, family members and administrative/technical staff, time windows and 'exceptional circumstances' (s6(2)(b)–(d), s6(3)).","Uses limited by residency/citizenship and Schedule 1 exceptions (personal vs official use rules) (s7(1)–(2); s6(2)(a); Schedule 1 referenced).","Repayment and security regime: written repayment agreements, time‑based pro rata calculations, lease vs sale distinctions, and anti‑circumvention rules for chained disposals (s8(1)–(2A)).","Operational constraints on claims: signature by head of mission, supporting tax invoice, routing of claims to DFAT or ATO, quarterly claim frequency limits and approved‑form requirement (s8(3); s9; notes).","Ministerial discretion and delegation powers over repayment refusals/requirements create administrative discretion and potential variability (s8(4); s10).","Unspecified content in Schedule 1 increases interpretive work for officials and applicants because limits and exceptions are externally listed (s6(2)(a); s7(2)(b)).","Special transitional rule for warehoused goods entered before a historical date adds an archival eligibility layer (s6(4))."],"plain_english_summary":"This Determination sets out which foreign diplomatic missions, which mission staff and their family members, and which purchases are eligible for indirect‑tax concessions (GST and similar) under the Diplomatic Privileges and Immunities Act. It explains eligible uses, claim procedures, repayment obligations if goods are sold within time limits, and who receives payments. The Commonwealth meets concession payments but requires written agreements, claim forms signed by heads of mission, and ministerial oversight of repayments and exceptions (see ss.3,6–9)."}},"importantCases":[],"_links":{"self":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000","history":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/history","analysis":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/analysis","conflicts":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/conflicts","importantCases":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/important-cases","documents":"/api/acts/diplomatic-privileges-and-immunities-indirect-tax-concession-scheme-determination-2000/documents"}}