{"id":"F1997B01918","name":"International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982","slug":"international-mobile-satellite-organization-privileges-and-immunities-regulations-1982","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"210 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29427,"registerId":"commonwealth-F1997B01918-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982","content":"![](image.001.png)\n\nInternational Mobile Satellite Organization (Privileges and Immunities) Regulations 1982\n\nStatutory Rules 1982 No. 210 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities) Act 1963\n\nThis compilation was prepared on 15 October 2001 \ntaking into account amendments up to SR 2001 No. 310\n\nPrepared by the Office of Legislative Drafting, \nAttorney-General’s Department, Canberra\n\nContents\n\nPage\n\n1 Name of Regulations \\[see Note 1\\]\n\n2 Definitions\n\n3 Act applies to Organisation\n\n4 Organisation to have juridical personality and legal capacities\n\n5 Privileges and immunities of the Organisation\n\n5A Indirect tax concession scheme — acquisitions\n\n5B Indirect tax concession scheme — conditions\n\n5C Indirect tax concession scheme — claims for payment\n\n5D Indirect tax concession scheme — manner of payment\n\n6 Waiver of privileges and immunities\n\n7 Delegation\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982.\n\n2 Definitions\n\n> Act means the International Organisations (Privileges and Immunities) Act 1963.\n\n> Organisation means the International Mobile Satellite Organization.\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 Organisation\n\nThe Organisation is an international organisation to which the Act applies.\n\n4 Organisation to have juridical personality and legal capacities\n\nThe Organisation:\n\n(a) is a body corporate with perpetual succession;\n\n(b) has the capacity to contract; and\n\n(c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and of instituting legal proceedings.\n\n5 Privileges and immunities of the Organisation\n\n(1) Subject to subregulations (2), (3) and (4), the Organisation has the privileges and immunities specified in paragraphs 6 and 7 of the First Schedule to the Act.\n\n(2) The Organisation is not, by virtue of sub-regulation (1), exempt from such national, regional or municipal dues and taxes in respect of the premises of the Organisation, whether owned or leased, as represent payment for specific services rendered.\n\n(3) Where goods (not being publications of the Organisation, communication satellites or components or parts for such satellites) are imported, manufactured or purchased by the Organisation, sub-regulation (1) does not operate to prevent sales tax being payable in relation to the goods by the Organisation or by any other person.\n\n(4) The Organisation’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 5A (1).\n\n5A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Organisation 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 the repair, maintenance and related services performed in relation to communication satellites or components of communication satellites, other than services relating to the ordinary operations of the Organisation;\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 Organisation 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 Organisation is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Organisation.\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\n5B 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 Organisation agrees in writing 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 Organisation disposes of the motor vehicle (except to a person entitled to an indirect tax concession under 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 Organisation disposes of the goods (except to a person entitled to an indirect tax concession under 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 5A (1) (d)) — the Organisation assigns the services to another person (except a person entitled to an indirect tax concession under another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;\n\n(b) if the Organisation has breached a previous agreement under paragraph (a) — the Organisation complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure that the Organisation 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) the Organisation 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 Organisation disposes of the goods to a person who is entitled to the concession; and\n\n(ii) that 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 Organisation 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, the Organisation 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 Organisation in writing that, in his or her opinion, the Organisation’s reasonable needs were met by that acquisition.\n\n5C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 5A:\n\n(a) must be signed by, or for, the Organisation; 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 5A (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 Organisation 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 Organisation.\n\n> Note Paragraphs 5C (e) and (f) are intended to limit the number of claims from the Organisation to one in each quarter, to minimise delays in the processing of claims.\n\n5D 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 Organisation.\n\n6 Waiver of privileges and immunities\n\nThe Organisation may waive any privileges and immunities to which the Organisation is entitled by virtue of the Act or these Regulations.\n\n7 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 5B (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 International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982\n\n> Note 1\n\n> Note: The International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1982 No. 210 amended as indicated in the Tables below.\n\n> Note: For all relevant information pertaining to application, saving or transitional provisions see Table A.\n\n> Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ------------------- | --------------------------------------------- |\n| 1982 No. 210 | 3 Sept 1982 | 3 Sept 1982 | |\n| 2000 No. 201 | 31 July 2000 | (a) | R. 3 |\n| 2001 No. 310 | 15 Oct 2001 | 31 July 2001 | — |\n\n> Note: > Note: (a)\n> \n> \n> \n> > Note: The\n> \n> \n> \n> > Note: International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982\n> \n> \n> \n> > Note: was amended by Schedule 13 only of the\n> \n> \n> \n> > Note: International Organisations (Privileges and Immunities) Regulations Amendment (Indirect Tax Concession Scheme) Regulations 2000 (No. 1)\n> \n> \n> \n> > Note: regulation 2 of which provides as follows:\n\n> Note: These Regulations are taken to have commenced on the commencement of Schedule 7 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.\n\n> Note: Schedule 7 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.commenced on 1 July 2000.\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

R. 1.................

rs. 2000 No. 201; 2001 No. 310

R. 2.................

rs. 2000 No. 201

am. 2001 No. 310

R. 3.................

rs. 2000 No. 201

Heading to r. 4..........

am. 2000 No. 201

R. 4.................

am. 2000 No. 201

Heading to r. 5..........

am. 2000 No. 201

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

am. 2000 No. 201

Rr. 5A–5D.............

ad. 2000 No. 201

R. 6.................

am. 2000 No. 201

R. 7.................

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":5,"scope_assessment":{"changed":true,"description":"Yes. The original regulations primarily declared the Organisation an international organisation and set out its legal personality and privileges/immunities. Subsequent amendments (notably regs 5A–5D) expanded the scope by implementing an indirect tax concession/reimbursement scheme (applying section 11C of the Act) and by setting detailed administrative rules, limitations and repayment conditions for that scheme. The amendments therefore add a fiscal and administrative dimension (claim procedures, repayment obligations, ministerial security powers and timing rules) that goes beyond merely recognising privileges and immunities and creates ongoing Commonwealth expenditure and compliance obligations."},"complexity_factors":["Multiple cross-references to other statutes: International Organisations (Privileges and Immunities) Act 1963 (s 11B, 11C), GST Act (s 195-1, s 29-70), and Customs Act 1901","Several newly inserted sub-regulations implementing an administrative indirect tax concession scheme (regs 5A–5D)","Nested conditional rules and exceptions in reg 5B (repayment triggers, pro rata calculations, exceptions such as sale-and-lease-back)","Timing and procedural constraints on claims (reg 5C) including different channels depending on acquisition type (ATO vs DFAT Protocol Branch)","Delegation of Ministerial powers with consequential administrative discretion (reg 7)","Limits on immunities combined with traditional privilege provisions (reg 5) — both grant and carve-outs","Multiple defined terms and external statutory definitions referenced in reg 2 (increases interpretative complexity)","Amendment history that integrates the A New Tax System changes (adds transitional/application complexity)"],"plain_english_summary":"The regulations recognise the International Mobile Satellite Organization as an international organisation with corporate personality and grant it specified privileges and limited immunities, while applying a targeted indirect tax reimbursement scheme for certain official purchases and services. \n\nThis affects the Organisation (beneficiary), the Commonwealth (ATO/DFAT administering and potentially recovering reimbursements), and suppliers (administrative requirements). It lowers the Organisation’s net acquisition costs but creates fiscal exposure for taxpayers and administrative and compliance obligations for all parties."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The original 1982 regulations were relatively straightforward, granting basic legal personality and standard immunities. However, amendments in 2000 and 2001 significantly expanded the scope by adding an elaborate indirect tax concession scheme (regulations 5A-5D). This transformed the instrument from a simple immunities declaration into a detailed tax administration mechanism with complex compliance conditions, repayment obligations, and administrative procedures. The amendments effectively converted the regulations into a hybrid of international law implementation and domestic tax law administration."},"complexity_factors":["Extensive cross-referencing to the International Organisations (Privileges and Immunities) Act 1963 (parent Act) and the GST Act","Nested conditional logic in regulations 5A-5D with multiple exceptions and qualifying conditions","Complex repayment calculations in regulation 5B involving proportional time periods and multi-party disposal chains","Defined terms that reference external legislation (e.g., 'taxable supply' and 'tax invoice' from GST Act)","Multiple categories of acquisitions with different claim procedures (motor vehicles vs real property vs other goods/services)","Temporal restrictions on claims (quarterly limitation) and disposal periods (2-3 year holding requirements)","Interaction between exemption provisions (regulation 5) and reimbursement scheme (regulations 5A-5D)"],"plain_english_summary":"This legislation gives special legal status and tax breaks to the International Mobile Satellite Organization (IMSO), an international body that runs satellite communication services.\n\n**What it does:**\n- **Legal personality**: Makes the Organization a legal 'person' under Australian law, so it can own property, sign contracts, and sue or be sued in court.\n- **Privileges and immunities**: Grants the Organization exemptions from certain taxes and legal processes, similar to diplomatic missions.\n- **Tax concessions**: Sets up a detailed scheme where the Organization can claim back GST and other indirect taxes on specific purchases like vehicles, office equipment, telecommunications, and satellite repair services—but only if the items are for official use.\n- **Conditions on concessions**: Requires the Organization to repay tax refunds if it sells certain goods (like cars or equipment) within 2-3 years, or assigns services to others.\n- **Claim process**: Specifies how and when the Organization must submit tax refund claims, limiting them to roughly one per quarter.\n\n**Who it affects:**\n- The International Mobile Satellite Organization itself.\n- Australian government departments (Foreign Affairs, Taxation Office) that process refund claims.\n- Sellers of goods and services to the Organization.\n\n**Why it matters:**\nThis ensures Australia meets its international treaty obligations to host and support international organizations. Without these rules, the Organization would pay full Australian taxes like any business, which could breach international agreements and make Australia an unattractive host for global bodies."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982","history":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982/history","analysis":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982/analysis","conflicts":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982/conflicts","importantCases":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982/important-cases","documents":"/api/acts/international-mobile-satellite-organization-privileges-and-immunities-regulations-1982/documents"}}