{"id":"F1997B01971","name":"International Sugar Organization (Privileges and Immunities) Regulations","slug":"international-sugar-organization-privileges-and-immunities-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"213 of 1978","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29465,"registerId":"commonwealth-F1997B01971-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"International Sugar Organization (Privileges and Immunities) Regulations","content":"![](image.001.png)\n\nInternational Sugar Organization (Privileges and Immunites) Regulations\n\nStatutory Rules 1978 No. 213 as amended\n\nmade under the\n\nInternational Organizations (Privileges and Immunities) Act 1963\n\nThis compilation was prepared on 25 January 2001 \ntaking into account amendments up to SR 1984 No. 463\n\nPrepared by the Office of Legislative Drafting, \nAttorney-General’s Department, Canberra\n\nContents\n\nPage\n\n1 Citation \\[see Note 1\\]\n\n2 Interpretation\n\n3 International Organizations (Privileges and Immunities) Act to apply to the Organization\n\n4 Organization to have juridical personality and legal capacities\n\n5 Holders of office in the Organization to have tax exemption\n\nNotes\n\n1 Citation \\[see Note 1\\]\n\nThese Regulations may be cited as the International Sugar Organization (Privileges and Immunities) Regulations.\n\n2 Interpretation\n\nIn these Regulations, unless the contrary intention appears:\n\n> the Act mean the International Organizations (Privileges and Immunities) Act 1963.\n\n> the Organization means the International Sugar Organization.\n\n3 International Organizations (Privileges and Immunities) Act to apply to the Organization\n\nThe Organization is declared to be an international organization to which the Act applies.\n\n4 Organization to have juridical personality and legal capacities\n\nThe Organization:\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 Holders of office in the Organization to have tax exemption\n\nA person who:\n\n(a) is a resident of Australia within the meaning of the Income Tax Assessment Act 1936; and\n\n(b) holds an office in the Organization that is an office to which paragraph 6 (1) (d) of the Act applies;\n\nshall, on so much of the salaries and emoluments received by him from the Organization as are in respect of the performance outside Australia of the duties of his office, be exempt from taxation.\n\n> Notes to the International Sugar Organization (Privileges and Immunites) Regulations\n\n> Note 1\n\n> Note: The International Sugar Organization (Privileges and Immunites) Regulations (in force under the International Organizations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1978 No. 213 amended as indicated in the Tables below.\n\n> Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ------------------- | --------------------------------------------- |\n| 1978 No. 213 | 21 Nov 1978 | 21 Nov 1978 | |\n| 1982 No. 153 | 30 June 1982 | 30 June 1982 | — |\n| 1984 No. 463 | 21 Dec 1984 | 21 Dec 1984 | — |\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. 2.................

am. 1984 No. 463

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

ad. 1982 No. 153

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The original instrument was later amended: Regulation 5 (tax exemption for certain office‑holders) was added (ad. 1982 No. 153) and the interpretation provision was amended (am. 1984 No. 463). These amendments expanded the regulations to include a specified tax exemption for Australian resident office‑holders and altered the definitions framework."},"complexity_factors":["Short, self-contained regulations with few operative clauses (straightforward legal effects).","Cross‑references to other Acts (International Organizations (Privileges and Immunities) Act 1963 and Income Tax Assessment Act 1936) meaning full effect depends on those texts.","A residency and territorial test for tax exemption (requires factual proof and administrative treatment).","Dependence on a specified provision of the Act (paragraph 6(1)(d)) to identify which offices qualify, requiring look‑up.","Amendment history (adds/regulates content) so interpretation may need awareness of changes in 1982 and 1984."],"plain_english_summary":"These regulations declare the International Sugar Organization (ISO) an international organisation under the International Organizations (Privileges and Immunities) Act 1963 and give it corporate legal personality and the capacity to contract, hold property and sue or be sued. They also exempt Australian residents who hold specified ISO offices from tax on salary and emoluments for duties performed outside Australia (Reg 5). The practical effects fall on office‑holders (benefits) and the Australian tax system (cost), and compliance requires proof of residency and that duties were performed outside Australia."},"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":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: conferring standard international organization privileges on the ISO and providing tax relief for Australian staff posted overseas. The 1982 and 1984 amendments were technical additions (the tax exemption rule and updated definitions) that fit within the original framework rather than expanding it."},"complexity_factors":["Extremely short: only 5 operative provisions across 2 pages","Minimal defined terms: only 2 definitions ('the Act' and 'the Organization')","No cross-references beyond the parent Act and Income Tax Assessment Act 1936","No conditional logic, exceptions, or nested provisions","Single purpose instrument with straightforward declaratory effect","Amendment history is minimal (only 2 amending instruments, affecting only definitions and adding the tax exemption provision)"],"plain_english_summary":"This legislation gives special legal protections to the International Sugar Organization (ISO), a global body that coordinates sugar policy and trade. Here's what it does:\n\n**What it does:**\n- **Declares the ISO as an 'international organization'** under Australian law, which triggers automatic privileges and immunities under the parent Act (the International Organizations (Privileges and Immunities) Act 1963). This means the ISO generally can't be sued in Australian courts, its property is protected from seizure, and its archives are inviolable.\n- **Gives the ISO corporate status**: It can own property, sign contracts, and sue or be sued in its own name—essential for running an office, hiring staff, or leasing premises in Australia.\n- **Tax exemption for Australian-based officials**: If an Australian resident works for the ISO in an overseas posting, their salary for that overseas work is exempt from Australian income tax. This prevents double taxation and makes it easier for Australia to supply staff to the organization.\n\n**Who it affects:**\n- The International Sugar Organization itself (headquartered in London, but this ensures its Australian operations are legally protected)\n- Australian citizens or residents who take senior positions with the ISO and work outside Australia\n- Australian government agencies that interact with the ISO\n\n**Why it matters:**\nAustralia is a member of the ISO (through the Australian Sugar Industry Alliance). These protections are standard diplomatic courtesies that allow international organizations to function without being bogged down by local legal disputes or tax complications. Without this, the ISO couldn't effectively operate in Australia, and Australians would be discouraged from taking international posts due to tax burdens."}},"importantCases":[],"_links":{"self":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations","history":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations/history","analysis":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations/analysis","conflicts":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations/conflicts","importantCases":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations/important-cases","documents":"/api/acts/international-sugar-organization-privileges-and-immunities-regulations/documents"}}