{"id":"F1997B01974","name":"International Wheat Council (Privileges and Immunities) Regulations","slug":"international-wheat-council-privileges-and-immunities-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"152 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29466,"registerId":"commonwealth-F1997B01974-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"International Wheat Council (Privileges and Immunities) Regulations","content":"![](image.001.png)\n\nStatutory Rules 1982 No. 1521\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nInternational Wheat Council (Privileges  \nand Immunities) Regulations\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the International Organizations (Privileges and Immunities) Act 1963.\n\nDated 25 June 1982.\n\nZELMAN COWEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nMARGARET GUILFOYLE\n\nMinister of State for Finance  \nfor and on behalf of the  \nMinister of State for Foreign Affairs\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the International Wheat Council (Privileges and Immunities) Regulations.\n\nInterpretation\n\n2. In these Regulations, unless the contrary intention appears—\n\n> “the Act” means the International Organizations (Privileges and Immunities) Act 1963;\n\n> “the Organization” means the International Wheat Council.\n\nAct to apply to Organization\n\n3. The Organization is declared to be an international organization to which the Act applies.\n\nHolders of office in the Organization to have tax exemption\n\n4. A 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> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 30 June 1982.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand the original purpose of the 1963 Act; it performs the routine function of applying that Act to a specific organisation (the International Wheat Council) and specifies the tax treatment for eligible office-holders. It is a narrowly focused delegation of existing statutory privilege rather than a substantive broadening of the regime."},"complexity_factors":["Three regulations (short instrument)","Two defined shorthand terms in the Interpretation clause (Reg 2)","Single substantive cross-reference to paragraph 6(1)(d) of the International Organizations (Privileges and Immunities) Act 1963 (Reg 4)","One substantive operative rule (tax exemption) with a single condition (duties performed outside Australia) requiring apportionment","Low number of conditional branches or nested exceptions"],"plain_english_summary":"The instrument declares the International Wheat Council an “international organization” under the International Organizations (Privileges and Immunities) Act 1963 and exempts Australian residents who hold certain Council offices from income tax on the portion of salary attributable to duties performed outside Australia. It concentrates a fiscal benefit on those office‑holders, requires apportionment of pay for tax purposes, and creates modest compliance and administrative burdens for the ATO and payees."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose: extending specific privileges and immunities to one named international organization. It has not expanded beyond the narrow tax exemption for overseas work performed by Australian residents."},"complexity_factors":["Extremely short — only 4 operative provisions plus citation and interpretation","Minimal defined terms — only 2 definitions ('the Act' and 'the Organization')","No cross-references beyond the parent Act and Income Tax Assessment Act","Single conditional test in regulation 4 (resident + specific office holder + duties performed outside Australia)","No exceptions, nested conditions, or procedural requirements"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations grant special legal protections (called \"privileges and immunities\") to the **International Wheat Council** — an international body that coordinates global wheat trade — and to its Australian-based staff.\n\n**Who it affects:**\n\n* **The International Wheat Council itself** — it gets legal protections under Australian law\n* **Australian residents who work for the Council** — specifically those who perform their duties **outside Australia**. They don't have to pay Australian income tax on the salary they earn for that overseas work.\n\n**Why it matters:**\n\nInternational organizations like the Wheat Council need these protections to operate effectively across borders without getting tangled up in every country's domestic laws. This is standard practice — Australia has similar arrangements with many international bodies (the UN, WHO, etc.).\n\nThe specific tax break here is quite narrow: it only applies to Australians working for the Council **outside** Australia. If they work from Canberra, they pay tax normally. If they're posted to London or Rome for the Council, that overseas salary portion is tax-free.\n\nThis is made under a broader 1963 law that lets Australia extend these protections to international organizations it joins."}},"importantCases":[],"_links":{"self":"/api/acts/international-wheat-council-privileges-and-immunities-regulations","history":"/api/acts/international-wheat-council-privileges-and-immunities-regulations/history","analysis":"/api/acts/international-wheat-council-privileges-and-immunities-regulations/analysis","conflicts":"/api/acts/international-wheat-council-privileges-and-immunities-regulations/conflicts","importantCases":"/api/acts/international-wheat-council-privileges-and-immunities-regulations/important-cases","documents":"/api/acts/international-wheat-council-privileges-and-immunities-regulations/documents"}}