{"id":"F1996B00671","name":"European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992","slug":"european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"110 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28878,"registerId":"commonwealth-F1996B00671-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992","content":"![Commonwealth Coat of Arms](image.001.png)\n\nEuropean Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992\n\nStatutory Rules 1992 No. 110 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.001.png)\n\nEuropean Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992\n\nStatutory Rules 1992 No. 110 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 Bank\n\n4 Bank to have juridical personality and legal capacities\n\n5 Privileges and immunities of the Bank\n\n6 Privileges and immunities of certain officeholders, officers and employees of the Bank\n\n7 Immunities of former officeholders, officers and employees of the Bank\n\n8 Privileges and immunities of certain persons connected with the Bank\n\n9 Immunities of certain persons formerly connected with the Bank\n\n9A Indirect tax concession scheme — acquisitions\n\n9B Indirect tax concession scheme — conditions\n\n9C Indirect tax concession scheme — claims for payment\n\n9D Indirect tax concession scheme — manner of payment\n\n10 Waiver of privileges or immunities\n\n11 Delegation\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992.\n\n2 Definitions\n\nIn these Regulations:\n\n> Act means the International Organisations (Privileges and Immunities) Act 1963.\n\n> Bank means the European Bank for Reconstruction and Development.\n\n> member of the family, 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 Bank\n\nThe Bank is an international organisation to which the Act applies.\n\n4 Bank to have juridical personality and legal capacities\n\nThe Bank:\n\n(a) is a body corporate; and\n\n(b) may sue and, subject to subregulation 5 (2), be sued in its corporate name; and\n\n(c) has the capacity, in its corporate name:\n\n(i) to contract; and\n\n(ii) to acquire, hold and dispose of real and personal property.\n\n5 Privileges and immunities of the Bank\n\n(1) Subject to subregulations (2) and (3), the Bank has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7 and 11 of the First Schedule to the Act.\n\n(2) The immunity conferred by subregulation (1) only extends to immunity from a suit or other legal process begun or pursued by:\n\n(a) a member of the Bank; or\n\n(b) a person whose right to begin or pursue the suit or other legal process has passed to the person from a member of the Bank.\n\n(3) The Bank’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 9A (1).\n\n6 Privileges and immunities of certain officeholders, officers and employees of the Bank\n\n(1) Subject to subregulations (2), (3) and (4), a person who:\n\n(a) holds the office of Governor, Director or Alternate in the Bank; or\n\n(b) is another officer or employee of the Bank;\n\nhas the privileges and immunities specified in paragraphs 1, 2, 3, 4 5, and 6 of Part I of the Fourth Schedule to the Act.\n\n(2) A person does not have the immunity from suit and other legal process conferred by subregulation (1) in respect of recovery of damages for any damage, injury or death arising from a road traffic accident in which:\n\n(a) the person was involved; or\n\n(b) property of the person was involved.\n\n(3) The salary and emoluments received from the Bank by a person:\n\n(a) to whom subregulation (1) applies; and\n\n(b) who is a resident of Australia within the meaning of the Income Tax Assessment Act 1936;\n\nare not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person came to Australia only for the purpose of rendering those services.\n\n(4) The immunity conferred by subregulation (1) in respect of paragraphs 2, 3, 4 and 5 does not extend to a person who is an Australian citizen or a permanent resident of Australia.\n\n7 Immunities of former officeholders, officers and employees of the Bank\n\nA person who has ceased to be a person to whom subregulation 6 (1) applies has the immunities specified in Part II of the Fourth Schedule to the Act.\n\n8 Privileges and immunities of certain persons connected with the Bank\n\n(1) Subject to subregulation (2), a person who:\n\n(a) is serving on a committee of the Bank; or\n\n(b) is participating in the work of the Bank; or\n\n(c) is performing, whether alone or jointly with other persons, a mission on behalf of the Bank;\n\nand is not a person on whom privileges and immunities are conferred by regulation 6, has the privileges and immunities specified in paragraphs 2 and 3 of Part I of the Fifth Schedule to the Act.\n\n(2) A person does not have the immunity from suit and other legal process conferred by subregulation (1) in respect of recovery of damages for any damage, injury or death arising from a road traffic accident in which:\n\n(a) the person was involved; or\n\n(b) property of the person was involved.\n\n9 Immunities of certain persons formerly connected with the Bank\n\nA person who has ceased to be a person to whom subregulation 8 (1) applies has the immunities specified in Part II of the Fifth Schedule to the Act.\n\n9A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Bank 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(b) an acquisition 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 Bank 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 Bank is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Bank.\n\n(3) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person 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(4) For subregulation (3), the persons are:\n\n(a) a person who holds one of the following offices in the Bank:\n\n(i) Governor;\n\n(ii) Director;\n\n(iii) Alternate; and\n\n(b) any other officer or employee of the Bank.\n\n(5) In paragraph (3) (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\n9B 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 Bank 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 9A (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 Bank.\n\n9C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 9A:\n\n(a) must be signed by, or for, the Governor of the Bank; 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 9A (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 Bank 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 Bank.\n\n> Note Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Bank to one in each quarter, to minimise delays in the processing of claims.\n\n9D 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 Governor of the Bank.\n\n10 Waiver of privileges or immunities\n\n(1) The government of a country that is a member of the Bank may waive any privileges or immunities to which a person who is, or has ceased to be, a person to whom paragraph 6 (1) (a) applies as a representative of the country is entitled because of these Regulations.\n\n(2) An organisation that is a member of the Bank may waive any privileges or immunities to which a person who is, or has ceased to be, a person to whom paragraph 6(1)(a) applies as a representative of the organisation is entitled because of these Regulations.\n\n(3) The Bank may waive any privileges or immunities to which:\n\n(a) the Bank; or\n\n(b) a person who is, or has ceased to be, a person described in 6 (1) (b); or\n\n(c) a person who is, or has ceased to be, a person described in subregulation 8 (1);\n\nis entitled because of these Regulations.\n\n11 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 9B (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 European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992\n\n> Note 1\n\n> Note: The European Bank for Reconstruction and Development (Privileges and Immunities) Regulations 1992 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1992 No. 110 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| 1992 No. 110   | 28 Apr 1992                    | 28 Apr 1992            |                                               |\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<table cellspacing=\"0\" cellpadding=\"0\" style=\"border-collapse:collapse\"><tbody><tr><td colspan=\"2\" style=\"width:354.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmendHead\" style=\"margin-right:0pt\"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td></tr><tr><td style=\"width:111.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableColHead\"><span>Provision affected</span></p></td><td style=\"width:233pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableColHead\"><span>How affected</span></p></td></tr><tr><td style=\"width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>Rr. 1–3</span><span style=\"width:83.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block\">...............</span></p></td><td style=\"width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>rs. 2000 No. 201</span></p></td></tr><tr><td style=\"width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>R. 5</span><span style=\"width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block\">.................</span></p></td><td style=\"width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>am. 2000 No. 201</span></p></td></tr><tr><td style=\"width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>Rr. 9A–9D</span><span style=\"width:71.38pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block\">.............</span></p></td><td style=\"width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>ad. 2000 No. 201</span></p></td></tr><tr><td style=\"width:111.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt; margin-bottom:3pt\"><span>R. 11</span><span style=\"width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block\">................</span></p></td><td style=\"width:233pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt; margin-bottom:3pt\"><span>ad. 2000 No. 201</span></p></td></tr></tbody></table>\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_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":5,"scope_assessment":{"changed":true,"description":"The original 1992 Regulations were relatively straightforward, granting standard diplomatic immunities and legal personality. The 2000 amendments (SR 2000 No. 201) significantly expanded the scope by adding regulations 9A-9D, which created a complex indirect tax concession scheme. This transformed the instrument from a simple immunities framework into a detailed tax administration mechanism with quarterly claim limits, repayment agreements, security requirements, and intricate tracing rules for asset disposals. The addition of regulation 11 (delegation powers) also expanded administrative machinery. This expansion was driven by Australia's GST introduction in 2000, but it substantially increased the regulatory burden and operational complexity beyond the original immunities purpose."},"complexity_factors":["Heavy reliance on external schedules: The Regulations constantly refer to 'First Schedule', 'Fourth Schedule', and 'Fifth Schedule' of the parent Act without reproducing their content, forcing readers to cross-reference the International Organisations (Privileges and Immunities) Act 1963","Nested conditional logic in the indirect tax scheme (regulations 9A-9D): Multiple layers of conditions including minimum purchase thresholds ($200), timing restrictions (6 months for car purchases), family member definitions with age/study criteria, and clawback provisions requiring repayment if goods are sold within 2-3 years","Complex disposal tracing rules: Regulation 9B(2)(b) creates a multi-step chain rule where disposal to an entitled person who then disposes to a non-entitled person counts as the original person disposing to the non-entitled person","Multiple waiver mechanisms: Three different entities can waive privileges (member governments, member organisations, and the Bank itself) with subtly different scopes in regulation 10","Residency and citizenship carve-outs: Several provisions contain exceptions based on Australian tax residency status, citizenship, or permanent residency that modify the general immunity rules","Dual claim pathways: Regulation 9C splits claims between the Department of Foreign Affairs (for cars) and the Australian Taxation Office (for everything else) with different timing rules"],"plain_english_summary":"This legislation gives special legal protections and tax breaks to the **European Bank for Reconstruction and Development (EBRD)** and its staff operating in Australia.\n\n**What it does:**\n- **Legal status**: Makes the EBRD a legal 'person' that can own property, sign contracts, and sue (or be sued) in Australian courts.\n- **Immunity from lawsuits**: The Bank generally can't be sued in Australian courts, and its senior officials (Governors, Directors, Alternates) and employees get personal immunity from being sued or prosecuted while doing their job.\n- **Tax exemptions**: The Bank doesn't pay certain taxes, and its staff can get refunds on GST (Goods and Services Tax) for official purchases over $200, plus special deals on importing cars.\n- **Road traffic exception**: Despite their immunity, Bank officials **can** still be sued for car accidents they cause.\n- **Australian citizens exception**: If a Bank employee is an Australian citizen or permanent resident, they don't get immunity from being arrested or having their home searched.\n\n**Who it affects:**\n- The EBRD itself (a development bank focused on Eastern Europe and Central Asia)\n- Senior Bank officials posted to Australia\n- Bank employees and their families\n- People doing temporary work for the Bank (committees, missions)\n\n**Why it matters:**\nThis is standard diplomatic practice. Australia gives these protections to international organisations so they can operate here without being bogged down in local legal disputes or double-taxed. The 2000 amendments added a detailed GST refund system to match Australia's new tax system introduced in 2000."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Yes. The Regulations were amended (2000) to add an indirect tax concession and reimbursement scheme (regs 9A–9D) and related administrative and delegation provisions. The original instrument primarily defined legal personality, privileges and immunities for the Bank and its personnel; the 2000 changes extended the Regulations’ scope to specify detailed tax‑concession eligibility, claims procedures, repayment obligations and ministerial/delegation powers. That amendment broadened the instrument from a narrow immunities regime into an operational tax‑administration instrument interacting with the GST system, the ATO and DFAT, increasing administrative reach and fiscal implications (see regs 9A–9D, reg 11 and accompanying Note)."},"complexity_factors":["11 regulations with multiple subregulations (regs 1–11)","Cross-references to multiple other Acts and Schedules: International Organisations (Privileges and Immunities) Act 1963 (primary), GST Act (sections 195‑1 and 29‑70), Income Tax Assessment Act 1936, Customs Act 1901","Defined terms with operational effect (eg. 'member of the family', 'taxable supply', 'tax invoice', 'Bank') (reg 2)","Conditional immunities and exceptions (eg. immunity limited against suits only by members or assigns (reg 5(2)); road-traffic exception (regs 6(2), 8(2)); residency and citizenship tax exceptions (regs 6(3)–(4)))","Relatively dense indirect tax concession scheme (regs 9A–9D) with multiple eligibility categories, timing rules, repayment formulas and exceptions","Repayment mechanics with proportional calculation and series-of-disposals anti-avoidance rule (reg 9B(2)–(4))","Claims procedure and timing constraints, split routing of claims to DFAT or the ATO depending on the acquisition (reg 9C)","Ministerial discretion and delegation power affecting enforcement and security requirements (reg 11 and reg 9B(1)(b))","Amendments added later (2000) that insert entire Parts (9A–9D) increasing cross‑agency interaction and administrative complexity"],"plain_english_summary":"**What these Regulations do (mechanics)\n\n- Give the European Bank for Reconstruction and Development (\"the Bank\") formal legal standing in Australia: it is a body corporate that can sue and be sued and can hold property (reg 4).\n\n- Grant the Bank specified privileges and immunities under the International Organisations (Privileges and Immunities) Act 1963 (the Act). Those immunities are subject to limits in these Regulations, including limits on who may bring legal proceedings that are barred by immunity (regs 5(1)–(2)).\n\n- Grant specified privileges and immunities to Bank officeholders, officers and employees (reg 6), and to certain other persons connected with the Bank such as committee members or mission participants (reg 8). Immunities for former officeholders and formerly connected persons are preserved in reduced form (regs 7 and 9).\n\n- Carve out particular exceptions and limits to immunities: for example, immunity from suit does not cover recovery of damages for injury, death or property damage arising from road traffic accidents in which the person or their property was involved (regs 6(2) and 8(2)). Salaries and emoluments paid by the Bank to residents of Australia are taxable (subject to a narrow exception) (reg 6(3)), and immunity from tax on salaries does not apply to Australian citizens or permanent residents (reg 6(4)).\n\n- Apply an indirect tax concession scheme (a GST/indirect-tax reimbursement system) to specified classes of acquisitions by the Bank and by certain Bank officers (regs 9A–9D). The scheme:\n  - Identifies which acquisitions are eligible (e.g. certain goods and services, locally-manufactured motor vehicles acquired for personal use by certain officers under timing and purpose rules) (reg 9A);\n  - Conditions payment of reimbursement on written agreements to repay in specified circumstances (for example, disposal of vehicles within 3 years, or goods within 2 years) and on other safeguards the Minister may require (reg 9B);\n  - Sets out how claims must be made (signed by or for the Governor, supplied with a tax invoice, directed to the Protocol Branch of DFAT for motor vehicles or the ATO for other claims, and limited to roughly one claim per quarter) (reg 9C);\n  - Requires reimbursement to be paid to a single recipient or nominated account (reg 9D).\n\n- Allow waiver of privileges or immunities by the Bank, its member governments or member organisations (reg 10).\n\n- Allow the Minister to delegate certain supervisory powers under the repayment/condition rules (reg 11).\n\n\nWho is affected\n\n- The Bank itself (reg 3–5): receives corporate status and a set of immunities and privileges.\n- Bank officeholders, officers and employees (reg 6): receive immunities described in the Fourth Schedule to the Act, subject to exclusions (road traffic incidents, taxation for residents, and no tax immunity for Australian citizens or permanent residents).\n- Persons serving on Bank committees, participating in its work, or on Bank missions (reg 8): receive a narrower set of immunities.\n- Former officeholders or formerly connected persons (regs 7 and 9): retain specified residual immunities.\n- Suppliers, vendors and Australian tax authorities: affected by the indirect tax concession scheme (regs 9A–9D) because eligible acquisitions can lead to reimbursement of indirect tax (for example GST) and the ATO/DFAT will process claims and payments.\n\n\nWhy it matters (purpose claim and practical effects)\n\n- The Regulations implement the Act’s framework for international organisations by specifying precisely what privileges, immunities and legal capacities the Bank and associated persons have in Australia (see reg 5 and reg 6). The attached Note to these Regulations records that an explicit 2000 amendment aimed to apply the Act’s indirect tax concession scheme to organisations covered by these Regulations and to officers of those organisations.\n\n- Economically and administratively, the Regulations do two main things:\n  1. Define legal immunities and limits for the Bank and its people (who pays and who decides): Australia (through its law) grants those immunities; the Bank and its personnel receive them; courts, police and regulators must respect them except where the Regulations exclude immunity. This changes how disputes, enforcement and taxation interact with the Bank (regs 4–9).\n  2. Provide an indirect tax concession and reimbursement mechanism (regs 9A–9D): the Bank (or eligible officers) can recover indirect tax (for example GST) paid on covered acquisitions by claiming reimbursement. The Commonwealth (through the ATO or DFAT acting under directions and subject to ministerial safeguards) processes and pays those claims. Where the concession is conditional, the claimant must enter an agreement to repay if specified resale or disposal events occur within set timeframes (reg 9B).\n\n\nCosts, incentives, trade‑offs and practical risks (mechanisms, not judgments)\n\n- Foregone tax revenue vs administrative cost: the concession shifts the indirect tax burden away from the Bank and certain officers (regs 9A–9D). The Commonwealth forgoes revenue (or reimburses paid tax) but imposes administrative controls (claim procedures, timing limits, repayment obligations) to limit misuse (regs 9B–9C).\n\n- Concentrated benefits, diffuse costs: the beneficiaries are concentrated (the Bank and named officers). The fiscal cost is dispersed across the Commonwealth’s tax base (reg 9A–9B). The Regulations attempt to limit private gain (e.g. repayment rules in reg 9B) and to restrict eligible acquisitions to official use (reg 9A(2)).\n\n- Compliance and transaction costs on claimants and administrators: claimants must collect tax invoices, secure written agreements, and follow timing rules for claims (reg 9C). The ATO/DFAT must verify claims and may rely on the Minister’s delegated powers to require security (reg 11 and reg 9B(1)(b)).\n\n- Effects on suppliers and competition: suppliers to the Bank may effectively receive the same price but the Bank’s net cost is lower where indirect tax is reimbursed; suppliers selling to commercial customers face no change. The Regulations do not mandate supplier behaviour, but they can change demand patterns for tax‑exempt purchasers (regs 9A–9D).\n\n- Limits on immunity reduce some moral hazard: the Regulations exclude immunity for road traffic damage claims (regs 6(2), 8(2)) and limit tax immunity for Australian residents and citizens (reg 6(3)–(4)), which narrows the scope for abuse where local law enforcement or tax collection interests are implicated.\n\n- Delegation and discretion: the Minister may delegate powers under reg 9B, which centralises enforcement discretion in the executive (reg 11). That creates administrative flexibility but also places weight on procedural safeguards for requiring repayments or security.\n\n\nConcrete behavioural consequences (who pays, who decides, what changes)\n\n- Who pays: the Commonwealth (through reimbursements) pays indirect tax that otherwise would have been collected; individual officers pay tax on Bank salaries if they are Australian residents (reg 6(3)). Claimants may have to repay reimbursements if they dispose of items within the specified periods (reg 9B(1)).\n\n- Who decides: the Governor of the Bank must sign claims (reg 9C(a)); the ATO and DFAT process claims (reg 9C(c)); the Minister sets and can require repayment safeguards and may delegate those powers (regs 9B and 11).\n\n- Behaviour change: eligible Bank personnel and the Bank will be more likely to claim and recover indirect tax on covered acquisitions, but they must comply with use, timing and disposal restrictions. The concessions incentivise official purchases to be routed through the Bank and documented to qualify (reg 9A(2) and reg 9C).\n\n\nImplementation risks and administrative burdens\n\n- Verification burden on tax authorities to confirm official use and to police repayment obligations (reg 9B, reg 9C).\n- Risk of temporal and documentation errors by claimants: quarterly claim limits and invoice requirements mean lost or late claims may be denied (reg 9C(d)–(f)).\n- Potential need for security from repeat claimants or those who previously breached agreements (reg 9B(1)(b)).\n\n(References in parentheses refer to the numbered regulations in these Regulations.)"}},"importantCases":[],"_links":{"self":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992","history":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992/history","analysis":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992/analysis","conflicts":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992/conflicts","importantCases":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992/important-cases","documents":"/api/acts/european-bank-for-reconstruction-and-development-privileges-and-immunities-regulations-1992/documents"}}