{"id":"F1998B00125","name":"Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998","slug":"multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"135 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29772,"registerId":"commonwealth-F1998B00125-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998","content":"![](image.001.png)\n\nMultilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998\n\nStatutory Rules 1998 No. 135 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities) Act 1963\n\nThis compilation was prepared on 18 June 2003  \ntaking into account amendments up to SR 2000 No. 201\n\nPrepared by the Office of Legislative Drafting,  \nAttorney-General’s Department, Canberra\n\nContents\n\n1 Name of Regulations \\[see Note 1\\]\n\n2 Commencement \\[see Note 1\\]\n\n3 Definitions\n\n4 Act to apply to the Agency\n\n5 Agency has legal personality and capacity\n\n6 Privileges and immunities of the Agency\n\n7 Privileges and immunities of President\n\n8 Privileges and immunities of representatives attending conferences convened by the Agency\n\n9 Privileges and immunities of officers of the Agency\n\n10 Privileges and immunities of experts working with the Agency\n\n10A Indirect tax concession scheme — acquisitions\n\n10B Indirect tax concession scheme — conditions\n\n10C Indirect tax concession scheme — claims for payment\n\n10D Indirect tax concession scheme — manner of payment\n\n11 Waiver of privileges and immunities\n\n12 Liability for motor vehicle accident or offence\n\n13 Privileges and immunities subject to quarantine laws etc\n\n14 Delegation\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998.\n\n2 Commencement \\[see Note 1\\]\n\nThese Regulations take effect from the day specified in a written determination made by the Minister under subsection 13 (2) of the Act for the purposes of the commencement of these Regulations.\n\n3 Definitions\n\nIn these Regulations:\n\n> Act means the International Organisations (Privileges and Immunities) Act 1963.\n\n> Agency means the Multilateral Investment Guarantee Agency established under Article 1 of the Convention.\n\n> Convention means the Convention Establishing the Multilateral Investment Guarantee Agency done at Seoul on 12 October 1985.\n\n> expert means a person performing short term or temporary missions for or on behalf of the Agency.\n\n> member of the family or family member, 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> President means the person who holds, or is performing the duties of, the office of President of the Agency.\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\n4 Act to apply to the Agency\n\nThe Agency is declared to be an international organisation to which the Act applies.\n\n5 Agency has legal personality and capacity\n\nThe Agency:\n\n(a) is a body corporate with perpetual succession; and\n\n(b) is capable, in its corporate name:\n\n(i) of entering into contracts; and\n\n(ii) of acquiring, holding and disposing of real and personal property; and\n\n(iii) of suing and being sued.\n\n6 Privileges and immunities of the Agency\n\n(1) Subject to this regulation, the Agency has all the privileges and immunities specified in the First Schedule to the Act.\n\n(2) For item 1 of the First Schedule to the Act, an action may be brought against the Agency in an Australian court of competent jurisdiction if:\n\n(a) the action:\n\n(i) is not a dispute to which Article 57 or Article 58 of the Convention refers; or\n\n(ii) does not concern personnel matters; or\n\n(iii) is not an action taken by a member of the Agency or a person acting for or deriving a claim from a member of the Agency; and\n\n(b) the Agency:\n\n(i) has an office established in Australia; or\n\n(ii) has appointed an agent in Australia for the purpose of accepting service or notice of process.\n\n(3) In any action against the Agency to which subregulation (2) applies, the property and assets of the Agency are immune from all forms of seizure, attachment or execution before delivery of the final judgment or award against the Agency.\n\n(4) Except as mentioned in subregulation (5), the privileges mentioned in items 3, 5, 6 and 9 of the First Schedule to the Act do not apply to the Agency for property or assets acquired by the Agency as successor to or by subrogation from:\n\n(a) a holder of a guarantee; or\n\n(b) a reinsured entity; or\n\n(c) an investor insured by a reinsured entity.\n\n(5) For property or assets mentioned in subregulation (4), the privileges referred to only apply to the Agency to the extent that they would have applied to the holder, entity or investor to whom the Agency is successor or is subrogated.\n\n(6) Item 8 of the First Schedule to the Act only applies to an investment guaranteed or reinsured by the Agency, or an insurance policy reinsured by the Agency, that is held by any person or organisation, if:\n\n(a) the levying of tax would discriminate against that investment or insurance only because it is guaranteed or reinsured by the Agency; or\n\n(b) the sole jurisdictional basis for the levying of tax is the location of an office or place of business maintained by the Agency.\n\n7 Privileges and immunities of President\n\n(1) The office of President is a high office in the Agency for subparagraph 6 (1) (b) (i) of the Act.\n\n(2) Subject to subregulations (4) and (5), a person who holds, or is performing the duties of, the office of President has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) Subject to subregulation (5), a person who has ceased to hold, or perform the duties of, the office of President has the immunities specified in Part II of the Second Schedule to the Act.\n\n(4) The privileges and immunities conferred on a person under subregulation (2) do not apply to a child of the person if the child:\n\n(a) has attained the age of 18 years; or\n\n(b) ceases to be a dependant of the person.\n\n(5) Subject to subregulation (6), the privileges and immunities conferred on a person by subregulation (2), or the immunities conferred on a person by subregulation (3), do not extend to a person who is an Australian citizen or a permanent resident of Australia.\n\n(6) Subregulation (5) does not affect immunity from civil or criminal process for actions of a person undertaken in performing the duties of the office of President.\n\n8 Privileges and immunities of representatives attending conferences convened by the Agency\n\n(1) A person who is accredited to, or attends a conference in Australia convened by the Agency as a representative of a country other than Australia, has the privileges and immunities specified in items 2, 5 and 6 of Part I of the Third Schedule to the Act.\n\n(2) A person who has ceased to be accredited to, or who has attended a conference convened by the Agency in Australia as a representative of a country other than Australia, has the immunities specified in Part II of the Third Schedule to the Act.\n\n(3) However, subregulations (1) and (2) do not apply to a person who is an Australian citizen or a person permanently resident in Australia.\n\n9 Privileges and immunities of officers of the Agency\n\n(1) Subject to subregulations (2) and (6), a person who holds an office in the Agency (other than the office of President) has the privileges and immunities specified in items 1, 2 and 3 of Part I of the Fourth Schedule to the Act.\n\n(2) For subregulation (1), the salary and allowances received from the Agency for services performed in Australia by a person who is a resident of Australia within the meaning of the Income Tax Assessment Act 1936, are exempt from taxation only if:\n\n(a) the person is not an Australian citizen or a person permanently resident in Australia; and\n\n(b) the person came to Australia solely for the purpose of performing duties of the office in the Agency.\n\n(3) A person to whom subregulation (1) applies and who is not an Australian citizen or a person permanently resident in Australia has, in addition to the privileges and immunities mentioned in subregulation (1), the privileges and immunities specified in items 4 and 5 of Part I of the Fourth Schedule to the Act.\n\n(4) A person to whom subregulation (1) applies and who is an Australian citizen or a person permanently resident in Australia has the privilege specified in item 4 of Part I of the Fourth Schedule to the Act, only if the name of that person is included in a list that has been drawn up by the President and approved by the Minister by instrument in writing.\n\n(5) A person who has ceased to hold an office in the Agency (other than the office of President) has the immunities specified in Part II of the Fourth Schedule to the Act.\n\n(6) The privilege specified in item 3 of Part I of the Fourth Schedule to the Act and conferred under subregulation (1) does not apply to a child of the person if the child:\n\n(a) has attained the age of 18 years; or\n\n(b) ceases to be a dependant of the person.\n\n10 Privileges and immunities of experts working with the Agency\n\n(1) An expert, not being a person to whom subregulation 8 (1) or 9 (1) applies, has the privileges and immunities specified in items 2, 2A, 3 and 5 of Part I of the Fifth Schedule to the Act.\n\n(2) An expert who has served on a committee, or participated in the work of the Agency, or performed a mission on behalf of the Agency has the immunities specified in Part II of the Fifth Schedule to the Act.\n\n10A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, acquisitions by the Agency are covered by these Regulations.\n\n(2) However, an acquisition by the Agency is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Agency.\n\n(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by the President 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) removal of goods services;\n\n(b) an acquisition of goods that are freed from duties of excise by subregulation 7 (2);\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(4) However:\n\n(a) an acquisition by the President is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the President, or of a member of the family of the President; and\n\n(b) an acquisition of a motor vehicle for the personal use of the President is covered by these Regulations only if:\n\n(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the President received:\n\n(A) a concession under section 11C of the Act; or\n\n(B) an exemption from indirect tax under section 11B of the Act; or\n\n(ii) within the previous 3 years, the President has not received:\n\n(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or\n\n(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and\n\n(c) an acquisition of a motor vehicle for the personal use of a member of the family of the President is covered by these Regulations only if:\n\n(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the President received:\n\n(A) a concession under section 11C of the Act; or\n\n(B) an exemption under section 11B of the Act; or\n\n(ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, the President has not received:\n\n(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or\n\n(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.\n\n(5) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person who holds an office in the Agency (other than the office of President), 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(6) In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (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\n10B 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 Agency 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 — 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 Agency.\n\n10C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 10A:\n\n(a) must be signed by, or for, the President; 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 that is subject to an arrangement between the Agency and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease — may only be sent:\n\n(i) in accordance with the arrangement; 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 Commonwealth Secretariat 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 Agency.\n\n> Note Paragraphs 10C (e) and (f) are intended to limit the number of claims from the Agency to one in each quarter, to minimise delays in the processing of claims.\n\n10D 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 President.\n\n11 Waiver of privileges and immunities\n\n(1) The Agency may waive a privilege or immunity conferred by the Act or these Regulations on:\n\n(a) the Agency; or\n\n(b) a person who holds, or has ceased to hold, the office of President.\n\n(2) The President may waive a privilege or immunity to which a person is entitled under regulation 9.\n\n(3) The government of a country may waive a privilege or immunity conferred by the Act or these Regulations on a person who, as a representative of that country:\n\n(a) is a person mentioned in regulation 8; or\n\n(b) is, or has been, a member of the official staff of a person mentioned in paragraph (a).\n\n12 Liability for motor vehicle accident or offence\n\nThe immunities conferred by these Regulations do not extend to civil or criminal process:\n\n(a) for the recovery of damages for any damage, injury or death resulting from an accident involving a motor vehicle owned or operated by the Agency, or owned or driven by a person to whom a provision of these Regulations applies; or\n\n(b) in relation to the commission of an offence under the law of the Commonwealth, a State or a Territory, relating to motor traffic, motor vehicles or the use of a motor vehicle.\n\n13 Privileges and immunities subject to quarantine laws etc\n\n(1) These Regulations do not affect the application of any law of the Commonwealth, a State or a Territory about:\n\n(a) quarantine; or\n\n(b) importation into, or exportation from, Australia or an External Territory.\n\n(2) However, subregulation (1) does affect any immunity from civil or criminal process.\n\n14 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 10B (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 Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998\n\n> Note 1\n\n> Note: The Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1998 No. 135 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| 1998 No. 135   | 25 June 1998                   | 1 July 2001: (see r. 2 and Gazette 2001, No. GN26) |                                               |\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>R. 3</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>R. 10A</span><span style=\"width:85.89pt; 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>ad. 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. 10B</span><span style=\"width:85.89pt; 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>ad. 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. 10C</span><span style=\"width:85.39pt; 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; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableOfAmend\" style=\"margin-right:0pt\"><span>R. 10D</span><span style=\"width:85.39pt; 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. 14</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":"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":6,"scope_assessment":{"changed":true,"description":"Yes. The original Regulations primarily declared the Agency as an international organisation and set out the privileges and immunities available to the Agency and its personnel under the Act (regs 4–10, 11–14). The 2000 amendments (SR 2000 No. 201) materially expanded the Regulations by adding a detailed indirect tax concession and reimbursement regime (regs 10A–10D) that implements section 11C of the Act for the Agency, the President and officers. Those additions shift the instrument from being largely declaratory about immunities to also prescribing administrative, financial and repayment mechanics for tax concessions (including eligibility, documentary requirements, time limits, repayment formulas and routing of claims). The expanded scope therefore covers not only legal immunities but also taxpayer‑facing fiscal procedures and ministerial/administrative decision points (see Table A/Notes and regs 10A–10D)."},"complexity_factors":["14 regulations (including detailed Part on indirect tax scheme 10A–10D)","8 defined terms in the interpretation section (plus sub‑definitions such as member of the family)","Extensive cross‑references to the International Organisations (Privileges and Immunities) Act 1963 and its First–Fifth Schedules","Cross‑references to other Commonwealth laws (GST Act sections 195‑1 and 29‑70; Income Tax Assessment Act 1936 residency rules; Customs Act 1901 definitions)","Multiple conditional rules and exceptions (e.g. reg 6(2) conditions to sue the Agency; reg 6(4)–(5) exceptions for property by subrogation)","Nested timing and disposal conditions in the indirect tax concession scheme (2‑year and 3‑year retention rules; special rules for sale/lease‑back and chained disposals in reg 10B)","Special‑case rules for motor vehicles and locally manufactured vehicles (reg 10A(3)–(6))","Administrative routing and proof requirements (claims to DFAT Protocol Branch or ATO; tax invoices; President’s signature)","Ministerial discretion and delegation powers (reg 14 and reg 10B(1)(b))","Amendments added by SR 2000 No. 201 (regs 10A–10D and expanded delegation) creating multiple regimes to apply and reconcile"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- Declares the Multilateral Investment Guarantee Agency (the Agency) to be an international organisation covered by the International Organisations (Privileges and Immunities) Act 1963 (the Act) (reg 4).\n\n- Gives the Agency corporate legal personality and standard corporate capacities (enter contracts, hold property, sue and be sued) (reg 5).\n\n- Confers on the Agency the privileges and immunities listed in the Act’s First Schedule, but subjects those privileges to specified limits and conditions (reg 6). Key mechanical limits include: an action can be brought in an Australian court in certain circumstances (for example, not covered by particular Convention dispute-articles, not personnel matters) and only if the Agency has an office in Australia or has appointed an agent to accept service (reg 6(2)); Agency property generally remains immune from seizure until a final judgment is delivered (reg 6(3)); and property acquired by the Agency by subrogation or succession may only carry immunities to the extent such immunities would have applied to the predecessor (reg 6(4)–(5)).\n\n- Specifies who gets which individual immunities and when:\n  - The President of the Agency is treated as a high officer and receives the immunities in the Act’s Second Schedule while in office and certain continuing immunities after leaving office, subject to limits (reg 7).\n  - Representatives attending Agency-run conferences (from other countries) receive short‑term immunities specified in the Third Schedule while accredited or attending, but not if they are Australian citizens or permanent residents (reg 8).\n  - Officers of the Agency (other than the President) receive immunities in the Fourth Schedule, with specific tax-exemption conditions for persons who are Australian residents or citizens and rules for including Australian citizens/residents on a Minister‑approved list to obtain some privileges (reg 9).\n  - Experts (short-term/temporary mission personnel) receive limited immunities in the Fifth Schedule (reg 10).\n\n- Adds and implements an indirect tax concession/reimbursement scheme for the Agency and certain officers (regs 10A–10D). Those rules: define which acquisitions are covered (including limits on motor vehicles and locally manufactured cars), set repayment conditions if covered items are disposed of within 2–3 years, set documentary and routing requirements for claims (tax invoice and signature by the President; motor vehicle claims to DFAT Protocol Branch; others to the ATO), and specify how reimbursement is to be paid to a single nominated recipient or account (regs 10A–10D).\n\n- Allows waiver of privileges and immunities by the Agency, the President, or by foreign governments for their representatives (reg 11).\n\n- States that the immunities do not extend to civil or criminal process for motor vehicle accidents or motor-traffic offences (reg 12).\n\n- States that these Regulations do not override quarantine, importation or exportation laws (reg 13).\n\n- Gives the Minister limited delegation power for certain administrative requirements under the tax-concession rules (reg 14).\n\n\n**Who is affected**\n\n- The Agency itself: receives corporate capacity and the Act’s scheduled privileges and immunities, subject to exceptions (regs 4–6).\n\n- The President, officers and experts of the Agency: get individual immunities, with different entitlements depending on status and nationality/residency (regs 7–10).\n\n- Representatives of foreign countries attending Agency conferences in Australia: receive short‑term immunities unless they are Australian citizens or permanent residents (reg 8).\n\n- The Commonwealth (the Australian Government) and its agencies: become the administrative counterpart for processing tax concession claims (ATO, DFAT Protocol Branch) and may bear reimbursement costs under the indirect tax concession scheme (regs 10A–10D).\n\n- Australian taxpayers indirectly: reimbursements paid by the Commonwealth (where the scheme operates via the Commissioner of Taxation under section 11C of the Act) are funded from public resources.\n\n\n**Why it matters (purpose claims and practical testing)**\n\n- The instrument’s stated purpose (in the compilation notes) is to apply the Act’s indirect tax concession and reimbursement scheme to the Agency and to provide the mechanical rules to operate those concessions (Table A / Note to amendments; regs 10A–10D were added in 2000). That is reflected in the new detailed rules on which acquisitions qualify, who can claim reimbursements, documentation and timing of claims, and repayment obligations on disposal (regs 10A–10D).\n\n- Who pays: reimbursements are paid under the Act via the Commissioner of Taxation (section 11C of the Act). The Regulations set when the Commonwealth can require repayment from the recipient (for early disposal), and require written agreements between the Agency and the Commonwealth to secure that repayment obligation (reg 10B(1)(a)–(b)). These are explicit mechanisms that allocate financial risk between the Agency/person receiving concession and the Commonwealth (reg 10B(1)).\n\n- Behaviour changes incentivised: the repayment rules (reg 10B) and time windows (2 years for goods other than motor vehicles; 3 years for motor vehicles) create an incentive for claimants to retain concession‑acquired goods for the stipulated period or to sell only to other concession‑entitled persons; disposal to non‑entitled persons triggers a pro rata repayment. That reduces the immediate transferability of concession benefits.\n\n- Administrative and compliance costs: claimants must submit tax invoices and signed claims routed to specific agencies (reg 10C), and may need written agreements and security if the Minister so requires after a breach (reg 10B(1)(b)). The Minister can delegate some decisions (reg 14), which centralises administrative discretion but also requires internal government processes.\n\n- Limits on scope and sovereignty interactions: several rules narrow immunities — for example, Australian citizens/permanent residents are excluded from many immunities (reg 7(5), reg 8(3), reg 9(2)–(4)); quarantine/import laws still apply (reg 13); and motor‑vehicle related accidents and traffic offences are excluded from immunity (reg 12). These are explicit trade-offs between offering international immunities and preserving certain domestic legal and regulatory controls.\n\n- Cross‑references and external reliance: the Regulations rely heavily on the Act’s First–Fifth Schedules and on external statutes for definitions (GST Act for taxable supply/tax invoice, Income Tax Assessment Act for residency, Customs Act for warehoused goods). That means understanding the full effect requires consulting several instruments (reg 3 definitions and multiple regs that refer to schedules of the Act).\n\n\n**Concrete trade-offs and implementation risks**\n\n- Concentrated benefits: immunities and the indirect tax concessions primarily benefit the Agency and named officials (President, officers, experts) (regs 6–10, 10A–10D).\n\n- Fiscal cost and exposure: by establishing a reimbursement route via the Commissioner of Taxation (s.11C of the Act) and placing only limited repayment security in the Regulations, the Commonwealth may face fiscal exposure if claimants dispose of assets in breach and recovery mechanisms are administratively burdensome (reg 10B(1)). The Regulations require written agreements to manage that risk (reg 10B(1)(a)).\n\n- Compliance burden on claimants and government: specified invoicing, routing and timing rules (reg 10C), plus ministerial approval lists for some citizen/resident officers (reg 9(4)), create predictable but non‑trivial administrative tasks.\n\n- Possible avoidance or substitution: the strict disposal rules and sale/lease‑back carve outs (reg 10B(2)) may change how concession‑entitled persons buy, lease or sell goods, and could prompt structuring to preserve concession benefits. The Regulations attempt to close simple chaining avoidance (reg 10B(2)(b)).\n\n\n**Where the text matters most (key sections)**\n\n- Legal personality and corporate capacity: reg 5.\n- General privileges and exceptions (including when the Agency can be sued): reg 6.\n- President’s immunities and exclusions for citizens/permanent residents: reg 7.\n- Conference representatives: reg 8.\n- Officers’ immunities and tax‑exemption conditions: reg 9.\n- Experts’ limited immunities: reg 10.\n- Indirect tax concession rules (added 2000): regs 10A–10D (acquisitions covered; conditions; claims; manner of payment).\n- Waiver, motor vehicle liability carve‑outs, quarantine/import limits, and delegation: regs 11–14.\n\n\nOverall, the Regulations translate the Act’s schedules into concrete eligibility, procedural and repayment rules for immunities and a specific indirect tax concession scheme. They both expand the Act’s practical operation (notably by adding the 2000 provisions on indirect tax concessions) and put a number of explicit limits on immunities to preserve particular domestic legal controls (criminal/traffic liability, quarantine, tax treatment of citizens/residents)."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 1998 Regulations established basic privileges and immunities for MIGA and its personnel. The 2000 amendments (SR 2000 No. 201) significantly expanded the scope by inserting regulations 10A-10D and 14, creating a comprehensive indirect tax concession scheme. This added detailed administrative machinery for GST refunds, motor vehicle concessions with 2-3 year disposal restrictions, quarterly claim limitations, and repayment agreements — transforming the instrument from a simple immunities framework into a complex tax administration regime."},"complexity_factors":["Heavy cross-referencing to the International Organisations (Privileges and Immunities) Act 1963 and its five Schedules (First through Fifth), requiring readers to flip between instruments to understand what privileges actually apply","Nested conditional logic throughout — for example, regulation 6(2) has three layers of exceptions (action type × jurisdictional requirements × office/agent presence)","Differential treatment based on citizenship/residency status appearing in regulations 7, 8, and 9, creating parallel but distinct privilege schemes","Complex motor vehicle acquisition rules in regulation 10A with multiple sub-conditions: exceptional circumstances tests, 3-year lookback periods, family member eligibility criteria, and disposal restrictions","Indirect tax concession scheme (regulations 10A-10D) added by amendment in 2000, overlaying a detailed administrative system with repayment obligations, timing restrictions (quarterly claims), and chain-of-disposal tracking","Defined terms include recursive definitions ('family member' refers to 'member of the family') and external statutory references (GST Act, Income Tax Assessment Act 1936, Customs Act 1901)","Subrogation and successor-in-interest provisions in regulation 6(4)-(5) that partially withdraw privileges for assets acquired through insurance payouts"],"plain_english_summary":"This legislation gives special legal protections (called 'privileges and immunities') to the **Multilateral Investment Guarantee Agency (MIGA)** — a World Bank affiliate that helps investors protect against political risks in developing countries — and its staff when they operate in Australia.\n\n**What it does:**\n\n* **Declares MIGA an 'international organisation'** under Australian law, giving it legal personality (meaning it can sign contracts, own property, and sue or be sued like a company).\n* **Grants MIGA immunity from legal action** — generally, you can't sue MIGA in Australian courts, with limited exceptions (such as commercial disputes where MIGA has an office or agent in Australia).\n* **Protects MIGA's property** from being seized by courts before a final judgment is delivered.\n* **Gives tax and legal privileges to key personnel:**\n  * The **President** gets diplomatic-style immunities (similar to ambassadors), though these don't apply if they're Australian citizens or permanent residents, except for actions taken in their official role.\n  * **Foreign representatives** attending MIGA conferences get limited immunities.\n  * **Agency officers** get various protections, with different rules depending on whether they're Australian residents/citizens.\n  * **Experts** on short-term missions get specific immunities.\n* **Sets up a tax concession scheme** (added in 2000) allowing MIGA and the President to claim refunds on GST and other indirect taxes for official or personal purchases, with strict conditions — especially for motor vehicles, which have 'exceptional circumstances' rules and 2-3 year disposal restrictions.\n* **Requires repayment** of tax concessions if goods (especially cars) are sold within 2-3 years to someone not entitled to similar concessions.\n\n**Who it affects:**\n\n* MIGA itself and its operations in Australia\n* The President and family members living in their household\n* Foreign staff working for MIGA in Australia\n* Experts on temporary assignment\n* Australian government agencies dealing with tax refunds and diplomatic protocol\n\n**Why it matters:**\n\nThis ensures MIGA can function in Australia without being bogged down by local taxes and lawsuits, while balancing Australia's interests through exceptions for commercial disputes, motor vehicle accidents, and quarantine laws. The 2000 amendments significantly expanded the original scope by adding a detailed GST/tax concession system that didn't exist when the Regulations were first made."}},"importantCases":[],"_links":{"self":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998","history":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998/history","analysis":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998/analysis","conflicts":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998/conflicts","importantCases":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998/important-cases","documents":"/api/acts/multilateral-investment-guarantee-agency-privileges-and-immunities-regulations-1998/documents"}}