{"id":"F2018L01256","name":"Foreign States Immunities (Taxation) Regulations 2018","slug":"foreign-states-immunities-taxation-regulations-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":97933,"registerId":"commonwealth-F2018L01256-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the Foreign States Immunities (Taxation) Regulations 2018.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under the Foreign States Immunities Act 1985.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including law of Australia.\n\n In this instrument:\n\n> Act means the Foreign States Immunities Act 1985.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Tax laws in relation to which immunity does not apply","content":"## Part 2—Tax laws in relation to which immunity does not apply","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"No immunity in relation to certain tax laws of the Commonwealth","content":"#### 6 No immunity in relation to certain tax laws of the Commonwealth\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of the Commonwealth

Item

Law

1

A New Tax System (Goods and Services Tax) Act 1999

2

A New Tax System (Luxury Car Tax) Act 1999

3

A New Tax System (Wine Equalisation Tax) Act 1999

4

Commonwealth Places (Mirror Taxes) Act 1998

5

Excise Act 1901

6

Fringe Benefits Tax Assessment Act 1986

7

Income Tax Assessment Act 1936

8

Income Tax Assessment Act 1997

9

International Tax Agreements Act 1953

10

Petroleum Resource Rent Tax Assessment Act 1987

11

Superannuation Guarantee (Administration) Act 1992

12

Taxation Administration Act 1953

\n```","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"No immunity in relation to certain tax laws of New South Wales","content":"#### 7 No immunity in relation to certain tax laws of New South Wales\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of New South Wales

Item

Law

1

Betting and Racing Act 1998 (NSW)

2

Betting Tax Act 2001 (NSW)

3

Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW)

4

Duties Act 1997 (NSW)

5

Emergency Services Levy Act 2017 (NSW)

6

Fire and Emergency Services Levy Act 2017 (NSW)

7

Gaming Machine Tax Act 2001 (NSW)

8

Health Insurance Levies Act 1982 (NSW)

9

Land Tax Act 1956 (NSW)

10

Land Tax Management Act 1956 (NSW)

11

Motor Vehicles Taxation Act 1988 (NSW)

12

Parking Space Levy Act 2009 (NSW)

13

Payroll Tax Act 2007 (NSW)

14

Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (NSW)

15

Taxation Administration Act 1996 (NSW)

\n```","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"No immunity in relation to certain tax laws of Victoria","content":"#### 8 No immunity in relation to certain tax laws of Victoria\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of Victoria

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Vic.)

2

Congestion Levy Act 2005 (Vic.)

3

Duties Act 2000 (Vic.)

4

Fire Services Property Levy Act 2012 (Vic.)

5

Gambling Regulation Act 2003 (Vic.)

6

Land Tax Act 2005 (Vic.)

7

Payroll Tax Act 2007 (Vic.)

\n```","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"No immunity in relation to certain tax laws of Queensland","content":"#### 9 No immunity in relation to certain tax laws of Queensland\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of Queensland

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Qld)

2

Duties Act 2001 (Qld)

3

Land Tax Act 2010 (Qld)

4

Payroll Tax Act 1971 (Qld)

\n```","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":"No immunity in relation to certain tax laws of Western Australia","content":"#### 10 No immunity in relation to certain tax laws of Western Australia\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of Western Australia

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (WA)

2

Duties Act 2008 (WA)

3

Land Tax Act 2002 (WA)

4

Land Tax Assessment Act 2002 (WA)

5

Metropolitan Region Improvement Tax Act 1959 (WA)

6

Pay‑roll Tax Act 2002 (WA)

7

Pay‑roll Tax Assessment Act 2002 (WA)

8

Stamp Act 1921 (WA)

9

Taxation Administration Act 2003 (WA)

\n```","sortOrder":9},{"sectionNumber":"11","sectionType":"section","heading":"No immunity in relation to certain tax laws of South Australia","content":"#### 11 No immunity in relation to certain tax laws of South Australia\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of South Australia

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (SA)

2

Emergency Services Funding Act 1998 (SA)

3

Land Tax Act 1936 (SA)

4

Payroll Tax Act 2009 (SA)

5

Stamp Duties Act 1923 (SA)

6

Taxation Administration Act 1996 (SA)

\n```","sortOrder":10},{"sectionNumber":"12","sectionType":"section","heading":"No immunity in relation to certain tax laws of Tasmania","content":"#### 12 No immunity in relation to certain tax laws of Tasmania\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of Tasmania

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Tas.)

2

Duties Act 2001 (Tas.)

3

Land Tax Act 2000 (Tas.)

4

Land Tax Rating Act 2000 (Tas.)

5

Payroll Tax Act 2008 (Tas.)

6

Taxation Administration Act 1997 (Tas.)

\n```","sortOrder":11},{"sectionNumber":"13","sectionType":"section","heading":"No immunity in relation to certain tax laws of the Australian Capital Territory","content":"#### 13 No immunity in relation to certain tax laws of the Australian Capital Territory\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of the Australian Capital Territory

Item

Law

1

Duties Act 1999 (ACT)

2

Emergencies Act 2004 (ACT)

3

Land Tax Act 2004 (ACT)

4

Payroll Tax Act 2011 (ACT)

5

Planning and Development Act 2007 (ACT)

6

Rates Act 2004 (ACT)

7

Taxation Administration Act 1999 (ACT)

8

Utilities Act 2000 (ACT)

9

Utilities (Network Facilities Tax) Act 2006 (ACT)

\n```","sortOrder":12},{"sectionNumber":"14","sectionType":"section","heading":"No immunity in relation to certain tax laws of the Northern Territory","content":"#### 14 No immunity in relation to certain tax laws of the Northern Territory\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of the Northern Territory

Item

Law

1

Payroll Tax Act 2009 (NT)

2

Stamp Duty Act 1978 (NT)

3

Taxation Administration Act 2007 (NT)

\n```","sortOrder":13},{"sectionNumber":"15","sectionType":"section","heading":"No immunity in relation to certain tax laws of Norfolk Island","content":"#### 15 No immunity in relation to certain tax laws of Norfolk Island\n\n For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.\n\n```html\n

Laws of Norfolk Island

Item

Law

1

Absentee Landowners Levy Act 1976 (Norfolk Island)

2

Cheques (Duty) Act 1983 (Norfolk Island)

3

Financial Institutions Levy Act 1985 (Norfolk Island)

4

Land Administration Fees Act 1996 (Norfolk Island)

\n```","sortOrder":14}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument simply prescribes, for the purposes of s.20 of the Act, which taxation laws do not attract foreign-state immunity. The text contains no express amendment to the Act or indication that the scope differs from the delegated power exercised; it implements the Act by naming the relevant tax laws."},"complexity_factors":["Simple legal effect: a schedule-style prescription removing immunity for listed tax laws (mechanical application).","Cross-reference dependency: operates by reference to section 20 of the Foreign States Immunities Act 1985 (instrument made under that Act).","Breadth of listing: multiple jurisdictions (Commonwealth, states, territories, Norfolk Island) and many separate Acts to track.","Maintenance burden: lists must be kept current as underlying tax Acts are amended or renumbered (administrative upkeep risk).","Interpretive ambiguity: the instrument prescribes 'provisions of the laws' which may require legal interpretation whether whole Acts or specific provisions are intended.","Operational complexity for administrators: revenue agencies must apply ordinary assessment/enforcement procedures to foreign states when immunity is removed."],"plain_english_summary":"**This regulation lists the Australian tax laws to which foreign-state immunity does not apply under section 20 of the Foreign States Immunities Act 1985.** It prescribes Commonwealth, state, territory and Norfolk Island taxation Acts so tax authorities can assess, enforce and administer those taxes against foreign states or state property listed by the instrument. Foreign states therefore face ordinary tax compliance and collection processes for liabilities arising under the named laws; the regulation is an exercise of the Act's delegated power to remove immunity for specified tax laws."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the function intended by its enabling provision (section 20 of the Foreign States Immunities Act 1985)—prescribing tax laws to which foreign state immunity does not apply. The scope has not expanded beyond this specific purpose."},"complexity_factors":["Extremely short instrument with only 1 substantive definition ('Act')","No conditional logic, exceptions, or nested provisions","Structure is purely mechanical: 10 near-identical sections (sections 6-15) each containing a simple lookup table","No cross-references beyond the single reference to section 20 of the parent Act","Content is entirely declarative—simply listing statutes by name without interpretive provisions","Tables are repetitive and follow an identical pattern for each jurisdiction"],"plain_english_summary":"This regulation names the Australian tax laws that override foreign states’ usual immunity, so foreign governments, agencies and state-owned enterprises operating here can be taxed. It lets federal, state and territory tax authorities collect duties—from income tax, GST and payroll tax to land, stamp and other location-specific taxes—closing loopholes so foreign entities engaged in commercial activity pay the same taxes as Australian entities."}},"importantCases":[],"_links":{"self":"/api/acts/foreign-states-immunities-taxation-regulations-2018","history":"/api/acts/foreign-states-immunities-taxation-regulations-2018/history","analysis":"/api/acts/foreign-states-immunities-taxation-regulations-2018/analysis","conflicts":"/api/acts/foreign-states-immunities-taxation-regulations-2018/conflicts","importantCases":"/api/acts/foreign-states-immunities-taxation-regulations-2018/important-cases","documents":"/api/acts/foreign-states-immunities-taxation-regulations-2018/documents"}}