{"id":"F1996B00534","name":"South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992","slug":"south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"162 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28750,"registerId":"commonwealth-F1996B00534-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992","content":"![](image.001.png)\n\nSouth Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992\n\nStatutory Rules 1992 No.162 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities) Act 1963\n\nThis compilation was prepared on 10 August 2000  \ntaking into account amendments up to SR 2000 No. 201\n\nPrepared by the Office of Legislative Drafting  \nAttorney-General’s Department, Canberra\n\n![](image.001.png)\n\nSouth Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992\n\nStatutory Rules 1992 No. 162 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities) Act 1963\n\nContents\n\nPage\n\n1 Name of Regulations \\[see Note 1\\]\n\n2 Definitions\n\n3 The Act applies to the Secretariat\n\n4 Secretariat has legal personality and capacity\n\n5 Privileges and immunities of the Secretariat\n\n6 Privileges and immunities of the Secretary General\n\n7 Privileges and immunities of certain Secretariat representatives at conferences\n\n8 Privileges and immunities of certain Secretariat officers\n\n9 Immunities of other staff members\n\n9A Indirect tax concession scheme — acquisitions\n\n9B Indirect tax concession scheme — conditions\n\n9C Indirect tax concession scheme — claims for payment\n\n9D Indirect tax concession scheme — manner of payment\n\n10 Waiver of privileges and immunities\n\n11 Application of laws about quarantine, importation and exportation\n\n11A Delegation\n\n12 Repeal of the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992.\n\n2 Definitions\n\nIn these Regulations, unless the contrary intention appears:\n\n> Act means the International Organisations (Privileges and Immunities) Act 1963.\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> office means an office in the Secretariat.\n\n> Secretary General means the Secretary General of the Secretariat.\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\n> the Committee means the Secretariat’s Executive Committee known as th South Pacific Forum Officials Committee.\n\n> the Secretariat means the South Pacific Forum Secretariat.\n\n3 The Act applies to the Secretariat\n\nThe Secretariat is an international organisation to which the Act applies.\n\n4 Secretariat has legal personality and capacity\n\nThe Secretariat:\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 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\n5 Privileges and immunities of the Secretariat\n\n(1) Subject to this regulation, the Secretariat has the privileges and immunities stated in items 1, 2, 4, 6, 7 and 9 in the First Schedule to the Act.\n\n(2) The Secretariat is not exempt under subregulation (1) from any Commonwealth, State, Territory or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the Secretariat.\n\n(3) Subregulation (1) does not affect the liability of the Secretariat or another person to pay sales tax on the sale value of goods that are not publications of the Secretariat.\n\n(4) The Secretariat’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 9A (1).\n\n6 Privileges and immunities of the Secretary General\n\n(1) The office of Secretary General is a high office in the Secretariat for the purposes of subparagraph 6 (1) (b) (i) of the Act.\n\n(2) A person who holds, or is performing the duties of, the office of Secretary General has the privileges and immunities that are accorded to a diplomatic agent in respect of:\n\n(a) taxes, duties and other levies; and\n\n(b) immunity from suit and legal process concerning things done or omitted to be done in the course of the performance of the diplomatic agent’s official duty.\n\n(3) A person who has ceased to hold, or to perform the duties of, the office of Secretary General has the immunity stated in Part II of the Second Schedule to the Act.\n\n7 Privileges and immunities of certain Secretariat representatives at conferences\n\n(1) A person who is accredited to, or attends, a meeting of the Committee as a representative of a country other than Australia has the privileges and immunities stated in items 2 and 3 in Part I in the Third Schedule to the Act.\n\n(2) A person who has ceased to be accredited to, or who has attended, a meeting of the Committee as a representative of a country other than Australia has the immunity stated in Part II of the Third Schedule to the Act.\n\n8 Privileges and immunities of certain Secretariat officers\n\n(1) Subject to subregulations (2) and (3), a person who holds, or is performing the duties of, an office (other than the office of Secretary General) has the privileges and immunities stated in items 1, 2 and 7 in Part I in the Fourth Schedule to the Act.\n\n(2) The salary and emoluments received from the Secretariat for services performed in Australia for the Secretariat by a person:\n\n(a) to whom subregulation (1) applies; and\n\n(b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;\n\nare exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the Secretariat.\n\n(3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 if he or she is an Australian citizen.\n\n(4) A person who has ceased to hold an office (other than the office of Secretary General) has the immunity stated in Part II of the Fourth Schedule to the Act.\n\n9 Immunities of other staff members\n\n(1) A member of the staff of the Secretariat, other than a person who holds an office in the Secretariat, has the immunity stated in item 2 in the Part I of the Fifth Schedule to the Act.\n\n(2) A person who:\n\n(a) has ceased to be a member of the staff of the Secretariat; and\n\n(b) has not held an office in the Secretariat;\n\nhas the immunity stated in Part II of the Fifth Schedule to the Act.\n\n9A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Secretariat 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(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 Secretariat 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 Secretariat is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Secretariat.\n\n(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Secretary General 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 6 (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 Secretary General is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the Secretary General, or of a member of the family of the Secretary General; and\n\n(b) an acquisition of a motor vehicle for the personal use of the Secretary General 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 Secretary General 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 Secretary General 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 Secretary General 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 Secretary General 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 Secretary General 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 mentioned in subregulation (6), 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) For subregulation (5), a person is a person who:\n\n(a) holds, or is performing the duties of, an office in the Secretariat (other than the Secretary General); and\n\n(b) is not an Australian citizen.\n\n(7) 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\n9B 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 Secretariat 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 (except an acquisition covered by paragraph 9A (1) (d)) — 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 Secretariat.\n\n9C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 9A:\n\n(a) must be signed by, or for, the Secretary General; 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 9A (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 Secretariat is sent; and\n\n(f) for an acquisition that is not mentioned in paragraph (d)  \nor (e) — may only be sent:\n\n(i) with another claim; or\n\n(ii) at least 3 months after another claim from the Secretariat.\n\n> Note Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Secretariat to one in each quarter, to minimise delays in the processing of claims.\n\n9D 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 Secretary General.\n\n10 Waiver of privileges and immunities\n\n(1) The Secretariat may waive a privilege or immunity conferred by the Act or these Regulations on:\n\n(a) the Secretariat; or\n\n(b) a person who holds, or who has ceased to hold, an office; or\n\n(c) a person who is, or who has ceased to be, a member of the staff of the Secretariat.\n\n(2) 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 accredited to, or attends, a meeting convened by the Committee; or\n\n(b) has ceased to be accredited to, or has attended, a meeting of that kind.\n\n11 Application of laws about quarantine, importation and exportation\n\n(1) Subject to subregulation (2), these Regulations do not affect the application of a law about quarantine or a law about importation into, or exportation from, Australia or an External Territory.\n\n(2) Subregulation (1) does not affect any immunity from civil or criminal process.\n\n11A 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 9B (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\n12 Repeal of the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations\n\nStatutory Rules 1973 No. 114 and 1986 No. 74 are repealed.\n\n> Notes to the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992\n\n> Note 1\n\n> Note: The South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1992 No. 162 amended as indicated in the Tables below.\n\n> Note: See Table A for information pertaining to application, saving or transitional provisions.\n\n> Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement    | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ---------------------- | --------------------------------------------- |\n| 1992 No. 162   | 19 June 1992                   | 19 June 1992           |                                               |\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. 1</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>rs. 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>Heading to r. 2</span><span style=\"width:54.36pt; 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>rs. 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. 2</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. 5</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>Rr. 9A–9D</span><span style=\"width:71.38pt; 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. 11A</span><span style=\"width:85.89pt; 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":"The Regulations were expanded from a straightforward application of the Act’s privileges and immunities to the Secretariat into a more detailed tax‑concession regime. The 2000 amendments added regs 9A–9D and 11A to implement the indirect tax concession scheme (section 11C of the Act) with eligibility rules, documentation and repayment mechanics, and a delegation power. That addition moved the instrument beyond purely declaring immunities and legal personality to creating a substantive fiscal and administrative framework governing reimbursed tax on specific classes of Secretariat acquisitions and on certain officers’ personal acquisitions (notably motor vehicles), with associated repayment obligations and oversight mechanisms."},"complexity_factors":["Cross-references to the International Organisations (Privileges and Immunities) Act 1963 (multiple sections and its First–Fifth Schedules).","Defined terms in reg 2 that import external Acts (GST Act sections 195-1 and 29-70) increasing interpretive dependencies.","Addition of four detailed new regulations (9A–9D) implementing an indirect tax concession scheme with multiple categories and thresholds (e.g. $200 invoice minimum).","Nested eligibility and exception rules for motor vehicle concessions (reg 9A(4)–(6)) with time-limits and ‘exceptional circumstances’ carve-outs.","Repayment and pro‑rata calculation rules with different periods for motor vehicles (3 years) and other goods (2 years) and special leasing/sale‑back treatment (reg 9B).","Claim and payment procedures that split routing by type (DFAT Protocol Branch for vehicles; ATO for other claims) and limit claim frequency (reg 9C).","Delegation provision allowing the Minister to delegate certain powers (reg 11A), adding administrative discretion and potential for layered decision‑making.","Multiple exemptions/limitations on immunities (e.g. service charges for premises, sales tax on non-publications, resident/citizen tax limits in reg 8), creating conditional outcomes.","Amendments history (regs added/amended in 2000) and repeal of prior related regulations, indicating an evolved scope (reg 12 and Table A)."],"plain_english_summary":"**What this instrument does (mechanics first)**\n\n- These Regulations apply the International Organisations (Privileges and Immunities) Act 1963 to the South Pacific Forum Secretariat (the Secretariat) and set out specific privileges, immunities and tax-concession rules that apply to the Secretariat, its Secretary General, officers, staff and certain conference representatives. (regs 3–4, 5–9)\n\n- The Regulations give the Secretariat a corporate legal identity (it can enter contracts, own property, sue and be sued). (reg 4)\n\n- They specify which of the Act’s standard privileges and immunities the Secretariat and its people get, and they put express limits on those privileges (for example, not exempting the Secretariat from charges that are payment for specific services, or from sales tax on non‑publication goods). (reg 5)\n\n- The Secretary General is treated as holding a high office and, while in office, has privileges like those accorded to a diplomatic agent (tax immunities and immunity from suit for official acts). On leaving office the person has the post‑employment immunity set out in the Act’s Second Schedule. (reg 6)\n\n- Representatives accredited to the Secretariat’s Executive Committee meetings (from countries other than Australia) get the limited immunities listed in the Act’s Third Schedule while accredited or attending; similar post‑attendance immunities apply after they cease attendance. (reg 7)\n\n- Other officers (not the Secretary General) get specified privileges and immunities, but with tax limits where the officer is an Australian resident or citizen. Post‑service immunities for former officers are governed by the Act’s Fourth Schedule. (reg 8)\n\n- Staff who are not office‑holders get a narrower immunity set (reg 9).\n\n- The Regulations implement an indirect tax concession scheme under the Act (section 11C) for the Secretariat and for named officers by listing which kinds of acquisitions qualify, the conditions for those concessions, how and when claims are to be made and how payments are to be made. This material is spread across regs 9A–9D:\n  - Covered acquisitions include goods and certain services on a single tax invoice of at least $200 (including indirect tax), some imports (warehoused goods), utilities and transport services, and construction or real property acquisitions when there is an arrangement for reimbursement. (reg 9A(1))\n  - For the Secretary General and for certain non‑Australian officers there are special rules for acquisitions for personal use (notably motor vehicles) including timing limits and replacement/exceptional‑circumstance rules. (reg 9A(3)–(6))\n  - The concession is payable only if the person who made the acquisition has a written agreement to repay a proportional part of the concession if the goods (including motor vehicles) are disposed of within prescribed periods (2 years for goods generally, 3 years for motor vehicles), and the Minister may impose further requirements (including security) where prior breaches occurred. (reg 9B)\n  - Claims must be signed by or for the Secretary General, include the tax invoice and be sent to the Protocol Branch of DFAT for motor vehicles or to the ATO for other claims. The regs limit the frequency of claims (effectively one claim per quarter) to avoid processing delays. (reg 9C)\n  - Payments are to be made to a single account or recipient nominated by or for the Secretary General. (reg 9D)\n\n- The Secretariat or the government of a sending country may waive (give up) a privilege or immunity conferred by the Act or these Regulations in relation to the Secretariat or its persons. (reg 10)\n\n- Quarantine and import/export laws still apply; the Regulations do not remove those laws (but do not affect immunity from civil or criminal process where that immunity exists). (reg 11)\n\n- The Minister may delegate certain powers about imposing conditions and requirements on repayment agreements under the indirect tax concession rules. (reg 11A)\n\n- The Regulations repeal earlier, related Privileges and Immunities Regulations for the South Pacific Bureau for Economic Cooperation. (reg 12)\n\n\n**Who is affected**\n\n- The South Pacific Forum Secretariat itself (organisation-level privileges and limited tax exemptions). (regs 3–5)\n- The Secretary General (diplomatic‑agent‑type privileges while in office and specified post‑service immunity). (reg 6)\n- Secretariat officers and other staff (different tiers of immunity and tax treatment; special rules for non‑Australian officers and for Australian residents/citizens). (regs 8–9)\n- Representatives of other countries accredited to Committee meetings (limited immunities while attending/shortly after). (reg 7)\n- The Commonwealth (through the Commissioner of Taxation, ATO, and DFAT Protocol Branch) because the Commonwealth reimburses indirect tax under the Act subject to the Regulations’ rules and may be required to enforce repayment agreements. (regs 9A–9D, 9B)\n\n\n**Why it matters — the stated purpose and the practical trade‑offs**\n\n- Officially: the Regulations bring the Secretariat and its personnel within the framework of the International Organisations (Privileges and Immunities) Act and implement an indirect tax concession scheme (reimbursement of indirect tax) for qualifying Secretariat acquisitions (see Table A and regs 9A–9D).\n\n- Fiscal and administrative effects: the Commonwealth (via the Commissioner of Taxation) becomes liable to reimburse indirect tax on certain Secretariat acquisitions (reg 9A together with the Act’s s11C). That creates a measurable fiscal exposure which the Regulations seek to limit by:\n  - specifying eligible acquisition categories and minimum invoice threshold ($200) (reg 9A(1));\n  - restricting personal motor vehicle concessions with time limits and exceptional‑circumstance replacement rules (reg 9A(4)–(6)); and\n  - requiring written repayment agreements and allowing recovery of a prorated amount if the goods are disposed of within 2–3 years. (reg 9B)\n\n- Incentives and behaviour changes: affected people and the Secretariat will have incentives to purchase within the defined categories, keep records and delay disposal of concessional items until after the prescribed holding periods to avoid repayment. Procurement choices (lease vs buy, locally manufactured vs imported vehicles) may be shaped by these rules. (regs 9A–9B, 9C)\n\n- Compliance and implementation costs: the regime requires administrative steps — signed claims, tax invoices, routing different claim types to DFAT or the ATO, monitoring disposal/assignment periods and enforcing repayment agreements — which creates ongoing processing and oversight work for the Secretariat, DFAT and the ATO. (regs 9C, 9D, 9B, 11A)\n\n- Limits on abuse and revenue loss: the repayment provisions, the requirement for written agreements, timing restrictions on claims, and the Minister’s ability to impose additional security where there have been breaches all operate as safeguards against misuse or premature resale that would reduce Commonwealth revenue. (regs 9B(1)(a)–(b), 9B(3)–(4), 9C, 11A)\n\n\n**Who pays, who decides, and what changes in behaviour**\n\n- Who pays: the Commonwealth (Commissioner of Taxation/ATO) reimburses indirect tax initially under s11C of the Act subject to these Regulations; affected Secretariat officers may be required to repay part of those amounts if they dispose of goods within the specified periods. (regs 9A, 9B, 9C)\n\n- Who decides: the Secretary General (or a person acting for the Secretary General) signs and sends claims and nominates the account for payment; the Minister sets and can impose additional repayment conditions and may delegate those powers in writing. (regs 9C, 9D, 9B(1)(b), 11A)\n\n- Behaviour changes: Secretariat procurement and personal purchasing decisions for covered officers are likely to follow the categories and timing rules in the Regulations (hold items beyond minimum periods, document official use, structure claims quarterly) to preserve concessions or avoid repayment. (regs 9A–9C)\n\n\n**Concrete legal limits and cross‑references to note**\n\n- Privileges granted are specifically tied to items and parts of the Act’s Schedules (First, Second, Third, Fourth, Fifth Schedules); the Regulations do not change the Act’s Schedules but select which items apply and add limits. (regs 5–9)\n- GST‑related terms (\"taxable supply\", \"tax invoice\") are defined by reference to the GST Act (reg 2).\n- The indirect tax concession scheme uses section 11B and section 11C of the International Organisations (Privileges and Immunities) Act; the Regulations add detailed rules on eligibility, claims, payment and repayment. (regs 5(4), 9A–9D)\n\n\n(References are to the regulation numbers in the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992.)"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The original 1992 regulations provided standard diplomatic privileges and immunities. The 2000 amendments (SR 2000 No. 201) significantly expanded the scope by adding regulations 9A-9D, which created an elaborate 'indirect tax concession scheme' for GST refunds. This transformed the instrument from a simple immunities framework into a detailed tax administration mechanism with quarterly claim limits, repayment agreements, motor vehicle restrictions, and delegation powers. The addition of regulation 11A (delegation) also expanded administrative scope."},"complexity_factors":["Heavy cross-referencing to the International Organisations (Privileges and Immunities) Act 1963 (the parent Act), with privileges defined by reference to Schedules in that Act rather than stated directly","Nested conditional logic in regulations 9A-9D: multiple tiers of eligibility (Secretariat vs Secretary-General vs other officers), each with different thresholds ($200 minimum), use restrictions (official vs personal), and specific exceptions for motor vehicles with 3-year lookback periods","Complex family member definition spanning four categories including age limits (21/25), student status, and disability provisions","Intricate repayment calculation in regulation 9B involving proportional time-based refunds for early disposal of goods, with special rules for lease-back arrangements and chain-of-title tracing","Multiple waiver mechanisms (regulation 10) with different waivers available depending on whether the beneficiary is the organisation, an officer, or a country representative","GST Act integration requiring understanding of 'taxable supply', 'tax invoice', and section 195-1 definitions"],"plain_english_summary":"This legislation gives special legal protections and tax breaks to the South Pacific Forum Secretariat (a regional international organisation based in Fiji that coordinates policy between Pacific island nations and Australia/New Zealand) and its staff when they operate in Australia.\n\n**What it does:**\n- **Legal status**: Makes the Secretariat a legal 'person' that can own property, sign contracts, and sue or be sued in court\n- **Tax exemptions**: The Secretariat doesn't pay certain taxes, and its senior staff (like the Secretary-General) get diplomatic-style tax exemptions\n- **GST refunds**: Since 2000, the Secretariat can claim back GST (Goods and Services Tax) on official purchases over $200, and senior staff can claim back GST on personal purchases like cars and household goods\n- **Legal immunity**: Staff are protected from being sued for things they do in their official job, and the Secretariat's buildings and archives are protected\n\n**Who it affects:**\n- The South Pacific Forum Secretariat itself\n- The Secretary-General (who gets diplomatic-level privileges)\n- Senior officers and representatives from member countries attending meetings\n- Other Secretariat staff (limited protections)\n- Family members of senior staff (they can get tax breaks on cars too)\n\n**Why it matters:**\nThis is standard diplomatic practice—international organisations need these protections to operate independently without being bogged down by local taxes or lawsuits. The 2000 amendments were particularly significant because they added the GST refund scheme after Australia introduced the GST, ensuring the Secretariat didn't face a massive new tax burden. There's a clawback rule: if staff sell tax-subsidised cars or goods within 2-3 years, they must repay part of the tax benefit.\n\n**Key catch:** Australian citizens working for the Secretariat get fewer benefits—they don't get the tax exemption on their salary, for instance."}},"importantCases":[],"_links":{"self":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992","history":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992/history","analysis":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992/analysis","conflicts":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992/conflicts","importantCases":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992/important-cases","documents":"/api/acts/south-pacific-forum-secretariat-privileges-and-immunities-regulations-1992/documents"}}