{"id":"F1998B00318","name":"Taipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998","slug":"taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"300 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30375,"registerId":"commonwealth-F1998B00318-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998","content":"![](image.001.png)\n\nTaipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998\n\nStatutory Rules 1998 No. 300 as amended\n\nmade under the\n\nOverseas Missions (Privileges and Immunities) Act 1995\n\nThis compilation was prepared on 29 August 2002 \ntaking into account amendments up to SR 2002 No. 197\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 TECO\n\n5 Privileges and immunities of TECO offices\n\n6 Privileges and immunities of the Representative\n\n7 Privileges and immunities of persons associated with TECO\n\n8 Duties of customs and excise\n\n9 Sales tax\n\n10 Loss of exemption — sales tax, customs duty and excise duty\n\n11 Period of entitlement\n\n11A Indirect tax concession scheme — acquisitions\n\n11B Indirect tax concession scheme — conditions\n\n11C Indirect tax concession scheme — claims for payment\n\n11D Indirect tax concession scheme — manner of payment\n\n12 Waiver of privileges and immunities\n\n13 Privileges and immunities subject to quarantine laws etc\n\n14 Delegation\n\nSchedule 1 Limitations and conditions — TECO\n\nSchedule 2 Limitations and conditions — persons associated with TECO\n\nNotes\n\n1 Name of regulations \\[see Note 1\\]\n\nThese regulations are the Taipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998.\n\n2 Commencement \\[see Note 1\\]\n\nThese regulations commence on gazettal.\n\n3 Definitions\n\n(1) In these regulations:\n\n> Act means the Overseas Missions (Privileges and Immunities) Act 1995.\n\n> authorised person means:\n\n(a) the Minister for Customs and Consumer Affairs; or\n\n(b) a person authorised in writing, for these regulations, by that Minister.\n\n> Canberra office means the TECO office in Canberra.\n\n> employee of a State office means a person employed in the technical or administrative service of a State office.\n\n> employee of TECO means:\n\n(a) an employee of a State office; and\n\n(b) an employee of the Canberra office.\n\n> employee of the Canberra office means a person employed in the technical or administrative service of the Canberra office.\n\n> head of a State office means the person in charge of the functions of the State office of which the person is an officer.\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> officer of a State office means a person, including the head of that State office, entrusted in that capacity with the exercise of functions of TECO for that office, but does not include an employee of that office.\n\n> officer of TECO means:\n\n(a) an officer of a State office; and\n\n(b) an officer of the Canberra office.\n\n> officer of the Canberra office means a person, including the Representative, entrusted in that capacity with the exercise of functions of TECO for the Canberra office, but does not include an employee of that office.\n\n> Representative means the person in charge of the functions of the Canberra office.\n\n> staff member of a State office means:\n\n(a) the head of a State office; or\n\n(b) an officer of a State office; or\n\n(c) an employee of a State office.\n\n> staff member of the Canberra office means:\n\n(a) the Representative; or\n\n(b) an officer of the Canberra office; or\n\n(c) an employee of the Canberra office.\n\n> State office includes the TECO offices in Sydney, Melbourne and Brisbane.\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> TECO means the Taipei Economic and Cultural Office.\n\n(2) In these regulations, a reference to a person on whom privileges and immunities are conferred by these regulations is a reference to a person who:\n\n(a) is assigned (in whatever capacity) to TECO by the responsible agency in Taipei and is not engaged in employment in Australia other than by TECO, or is a member of the family of such a person; and\n\n(b) is not a permanent resident of Australia; and\n\n(c) is not an Australian citizen.\n\n4 Act to apply to TECO\n\nFor subsection 4 (1) of the Act, TECO is declared to be a designated overseas mission.\n\n> Note For TECO to be effectively a designated overseas mission, there must also be in force an authority signed by the Minister (see subsection 4 (1) of the Act).\n\n5 Privileges and immunities of TECO offices\n\n(1) The Canberra office has the privileges and immunities mentioned in items 1, 2, 4, 5, 6, 7, 8, 9, 10, 11 and 12 in Schedule 1 to the Act.\n\n(2) A State office has the privileges and immunities mentioned in items 1, 2, 4, 5, 6, 7, 8, 9, 10 and 12 in Schedule 1 to the Act.\n\n(3) However, a privilege or immunity mentioned in column 2 of an item in Schedule 1 to these regulations is subject to the limitation or condition set out in column 3 of that item.\n\n(4) Subregulation (1) does not exempt TECO from any dues and taxes that constitute payment for specific services for:\n\n(a) premises owned, leased or occupied by TECO; or\n\n(b) the private residence of the Representative.\n\n6 Privileges and immunities of the Representative\n\nThe Representative has all the privileges and immunities set out in Schedule 2 to the Act.\n\n7 Privileges and immunities of persons associated with TECO\n\n(1) Officers of the Canberra office (other than the Representative) have the privileges and immunities mentioned in items 1 to 10 (inclusive) in Schedule 2 to the Act.\n\n(1A) Members of the family of an officer of the Canberra office (other than the Representative) have the privileges and immunities mentioned in items 1 to 10 (inclusive) in \nSchedule 2 to the Act.\n\n(2) Officers of a State office (including the head of that State office) have the privileges and immunities mentioned in items 2, 3, 4, 5, 7, 8 and 9 in Schedule 2 to the Act.\n\n(3) Employees of the Canberra office or of a State office have the privileges and immunities mentioned in items 2, 3 ,4, 7 and 8 in Schedule 2 to the Act.\n\n(4) The operation of subregulation (1), (2) or (3) is not affected by a temporary secondment of a person who is a TECO officer or employee from the person’s usual TECO office to another.\n\n(5) However, a privilege or immunity mentioned in column 2 of an item in Schedule 2 to these regulations is subject to the limitation or condition mentioned in column 3 of that item.\n\n8 Duties of customs and excise\n\n(1) TECO, and a person who, in relation to TECO, is a person mentioned in section 7 of the Act, are exempt from duties of customs on articles imported into Australia and from excise duties on excisable goods produced in Australia purchased:\n\n(a) for use by TECO; or\n\n(b) for personal use by the person or a member of his or her family.\n\n(2) In the case of a person who is an employee of a State office or an employee of the Canberra office, or a member of an employee’s family, the exemption applies only to the personal effects of that employee or a family member of that employee imported within 6 months after the person’s first arrival in Australia.\n\n(3) The exemption does not apply unless an authorised person holds a written undertaking that, if the exemption is lost under subregulation 10 (2), the authorised person will:\n\n(a) be given written notice of that fact; and\n\n(b) be paid the amount determined in relation to the lost exemption under that subregulation.\n\n(4) The written undertaking is to be given:\n\n(a) in the case of goods for use by TECO — by the Representative or the head of a State office; or\n\n(b) in the case of goods for personal use — by the person who (or a member of whose family) had the benefit of the exemption.\n\n(5) The exemption does not apply to goods:\n\n(a) to which a declaration under subregulation 10 (1) applies; or\n\n(b) to which a declaration under subregulation 10 (4) applies, unless an authorised person is given the further undertaking and security (if required).\n\n9 Sales tax\n\n(1) The sale of goods mentioned in regulation 8, to TECO or a person mentioned in subregulation 8 (1), is exempt from sales tax.\n\n(2) The exemption does not apply unless an authorised person holds a written undertaking that, if the exemption is lost under subregulation 10 (2), the authorised person will:\n\n(a) be given written notice of that fact; and\n\n(b) be paid the amount determined in relation to the lost exemption under that subregulation.\n\n(3) The written undertaking is to be given by:\n\n(a) in the case of goods for use by TECO — the Representative or the head of a State office; or\n\n(b) in the case of goods for personal use — the person who (or a member of whose family) had the benefit of the exemption.\n\n(4) The exemption does not apply to goods:\n\n(a) to which a declaration under subregulation 10 (1) applies; or\n\n(b) to which a declaration under subregulation 10 (4) applies, unless an authorised person is given the further undertaking and security (if required).\n\n10 Loss of exemption — sales tax, customs duty and excise duty\n\n(1) An authorised person may declare, in writing, in relation to particular goods, that in his or her opinion, the reasonable requirements of TECO or the person purchasing the goods, have adequately been met by other goods for which TECO or the person has already had the benefit of an exemption claimed under regulation 8 or 9.\n\n(2) If goods for which an exemption has been claimed under regulation 8 or 9 are sold or disposed of within the forfeiture period, the exemption is lost and the Commonwealth must be paid an amount for duties or tax, as the case requires, equal to the amount that an authorised person determines would have been payable, if the exemption had not been claimed.\n\n(3) Liability for payment under subregulation (2) is borne by:\n\n(a) in the case of goods for use by TECO — TECO; or\n\n(b) in the case of goods for personal use — the person who (or a member of whose family) had the benefit of the exemption.\n\n(4) The forfeiture period is:\n\n(a) in the case of a motor vehicle — 3 years from:\n\n(i) the date of entry of the motor vehicle into Australia (if imported); or\n\n(ii) the date of purchase of the motor vehicle (if produced in Australia); and\n\n(b) in any other case — 2 years from:\n\n(i) the date of entry of the goods into Australia (if imported); or\n\n(ii) the date of purchase of the goods (if produced in Australia).\n\n(5) If a person (the exempt person) fails to comply with subregulation (2) or an undertaking under regulation 8 or 9, an authorised person may, declare in writing, that the exempt person cannot claim any further exemption under those regulations unless that person gives a further written undertaking, for any other goods purchased, that may include a condition that the person give security, satisfactory to an authorised person, that the exempt person will comply with the undertaking.\n\n11 Period of entitlement\n\n(1) An entitlement to a privilege or immunity under these regulations for a matter that is not of an official nature commences on the date when:\n\n(a) in the case of a staff member of the Canberra office, or a staff member of a State office — the staff member first arrives in Australia for service with TECO; or\n\n(b) in the case of a member of the family of a staff member — the last occurring of the following:\n\n(i) the staff member first arrives in Australia for service with TECO;\n\n(ii) the member of the family first arrives in Australia;\n\n(iii) the person becomes a member of the family.\n\n(2) An entitlement to a privilege or immunity under these regulations for a matter that is not of an official nature ceases for a staff member when:\n\n(a) the staff member permanently leaves Australia; or\n\n(b) if, before permanently leaving, the staff member ceases to perform his or her official functions — that cessation occurs.\n\n(3) An entitlement to a privilege or immunity under these regulations for a matter that is not of an official nature ceases for a member of the family of the staff member when the staff member’s eligibility ceases.\n\n11A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 12A (1) (a) of the Act, the following acquisitions by a person mentioned in section 7 of the Act 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 for TECO;\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 regulation 8;\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 Representative 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, subject to subregulations (3), (5) and (6), an acquisition is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of TECO.\n\n(3) For paragraph 12A (1) (a) of the Act, the following acquisitions by an officer of TECO or a member of an officer’s family 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 regulation 8;\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 an officer of TECO or a member of an officer’s family is covered by these Regulations (under subregulation (3)) only if, at the time of the acquisition, it was intended for the personal use of the officer, or of a member of the family of the officer; and\n\n(b) an acquisition of a motor vehicle for the personal use of an officer of TECO 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 officer received:\n\n(A) a concession under section 12A of the Act; or\n\n(B) an exemption from indirect tax under subsection 9 (2) of the Act; or\n\n(ii) within the previous 3 years, the officer has not received:\n\n(A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or\n\n(B) an exemption from indirect tax under subsection 9 (2) 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 an officer of TECO is covered by these Regulations only if:\n\n(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the officer) received:\n\n(A) a concession under section 12A of the Act; or\n\n(B) an exemption under subsection 9 (2) 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, no family member (except the officer) has received:\n\n(A) a concession under section 12A of the Act for the acquisition of another motor vehicle; or\n\n(B) an exemption from indirect tax under subsection 9 (2) of the Act on the importation of another motor vehicle.\n\n(5) For paragraph 12A (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by an employee, or a member of the family of an employee, of the Canberra office for the personal use of the employee or a family member, is covered by these Regulations if:\n\n(a) the vehicle is acquired within the first 6 months of the employee’s installation in Australia and no family member has previously received:\n\n(i) a concession under section 12A of the Act for the acquisition of another motor vehicle; or\n\n(ii) an exemption from indirect tax under subsection 9 (2) 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 a family member received:\n\n(i) a concession under section 12A of the Act; or\n\n(ii) an exemption from indirect tax under subsection 9 (2) of the Act.\n\n(6) For paragraph 12A (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by an employee of a State office for the employee’s personal use is covered by these Regulations if:\n\n(a) the vehicle is acquired within the first 6 months of the employee’s installation in Australia and the employee has not previously received:\n\n(i) a concession under section 12A of the Act for the acquisition of another motor vehicle; or\n\n(ii) an exemption from indirect tax under subsection 9 (2) 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 employee received:\n\n(i) a concession under section 12A of the Act; or\n\n(ii) an exemption from indirect tax under subsection 9 (2) of the Act.\n\n(7) In subparagraphs (4) (b) (i) and (c) (i) and paragraphs (5) (b) and (6) (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 12A 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\n11B Indirect tax concession scheme — conditions\n\n(1) For paragraph 12A (3) (a) of the Act, the amount mentioned in subsection 12A (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 Representative 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 for an acquisition covered by paragraph 11A (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 \nsection 12A 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 12A 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 12A 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 section 12A 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\n11C Indirect tax concession scheme — claims for payment\n\nA claim for payment under regulation 11A:\n\n(a) must be signed by, or for, the Representative or the head of a State office; 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 11A (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 TECO 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 TECO.\n\n> Note Paragraphs 11C (e) and (f) are intended to limit the number of claims from TECO to one in each quarter, to minimise delays in the processing of claims.\n\n11D Indirect tax concession scheme — manner of payment\n\nFor paragraph 12A (3) (b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by:\n\n(a) for a claim by the Canberra office — the Representative; and\n\n(b) for a claim by a State office — the head of the office.\n\n12 Waiver of privileges and immunities\n\n(1) The responsible agency in Taipei may waive a privilege or immunity conferred by these regulations.\n\n(2) The Representative may waive a privilege or immunity to which a person is entitled under regulation 7.\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 not 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 11B (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\nSchedule 1 Limitations and conditions — TECO\n\n(regulation 5)\n\n| Column 1Item | Column 2Item in Schedule 1 to the Act | Column 3Limitations or conditions |\n| ------------ | ------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | 1 | Inviolability of premises is limited to the extent that local authorities cannot enter:(a) the Canberra office except with the consent of the Representative; and(b) a State office, except:(i) with the consent of the head of that office; or(ii) in cases of emergency. |\n| 2 | 2 | Inviolability of property and assets is limited, for a State office, to the extent that property and assets (including furnishings and means of transport) will not be requisitioned for purposes of national defence or public utility. |\n| 3 | 7 | The privileges and immunities relating to TECO documents sent or received by courier are not conferred. |\n| 4 | 9 | Exemption from taxation is limited to premises used exclusively for the purposes of TECO. |\n| 5 | 12 | Exemption from taxation of articles does not apply in relation to:(b) duties levied in Australia on transfers;(c) registration, court and record fees, mortgage dues and stamp duties, other than stamp duty payable for the lease or purchase of:(i) TECO premises; and(ii) the private residence of the Representative. |\n\n \n\nSchedule 2 Limitations and conditions — persons associated with TECO\n\n(regulation 7)\n\n| Column 1Item | Column 2Item in Schedule 2 to the Act | Column 3Limitations or conditions |\n| ------------ | ------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 2 | 2 | Exemption from taxation does not apply in relation to:(b) dues and taxes on private immovable property situated in Australia (except TECO premises and the private residence of the Representative);(c) estate, succession or inheritance duties, and duties on transfers, levied in Australia;(d) dues and taxes on private income, including capital gains, having its source in Australia;(e) capital taxes relating to investments made in commercial or financial undertakings in Australia;(f) charges levied for specific services rendered; |\n| | | (g) registration, court and record fees, mortgage dues and stamp duties (except in relation to goods and services for premises used by TECO and the private residence of the Representative). |\n| 3 | 2 | Exemption from taxation does not extend to income tax laws in their application to payments:(a) made by a staff member of the Canberra office, or a staff member of a State office, to a person employed by the staff member; and(b) that are not payments exempted, under the Act, from taxation. |\n| 4 | 7 | Immunity in relation to acts performed by a staff member of a State office, or an employee of the Canberra office, extends only to acts performed in the exercise of official functions, and does not extend to civil or criminal action:(a) arising out of a private contractual matter; or(b) instituted by a third party for damages arising in Australia; or(c) for an offence for which conviction would result in a sentence of at least 5 years imprisonment. |\n| 5 | 8 | Exemption from obligations to give evidence is limited to:(a) evidence of matters connected with the exercise of an official function of a staff member of a State office or an employee of the Canberra office; and(b) evidence requiring production of an official document; and(c) evidence as an expert witness in relation to the law of Taiwan. |\n\n> Notes to the Taipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998\n\n> Note 1\n\n> Note: The Taipei Economic and Cultural Office (Privileges and Immunities) Regulations 1998 (in force under the Overseas Missions (Privileges and Immunities) Act 1995) as shown in this compilation comprise Statutory Rules 1998 No. 300 amended as indicated in the Tables below.\n\n> Note: > Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ---------------------- | --------------------------------------------- |\n| 1998 No. 300 | 17 Oct 1998 | 17 Oct 1998 | |\n| 2000 No. 203 | 31 July 2000 | 1 July 2000 (see r. 2) | — |\n| 2002 No. 197 | 29 Aug 2002 | 1 May 2001 | — |\n\n> Note: > Note: Table of Amendments\n\n```html\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

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

am. 2000 No. 203; 2002 No. 197

Heading to r. 7..........

rs. 2002 No. 197

Rr. 7–9...............

am. 2002 No. 197

Rr. 11A, 11B...........

ad. 2000 No. 203

am. 2002 No. 197

Rr. 11C, 11D...........

ad. 2000 No. 203

R. 14................

ad. 2000 No. 203

Schedule 1

Schedule 1............

am. 2000 No. 203

Schedule 2

Heading to Schedule 2....

rs. 2002 No. 197

Schedule 2............

am. 2000 No. 203; 2002 No. 197

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Regulations have expanded beyond a bare declaration of diplomatic‑style privileges and immunities to include a detailed indirect tax concession (GST/reimbursement) regime and administrative procedures. The additions in regs 11A–11D and 11B introduce substantive new entitlements, claim processes, repayment obligations and time‑limit rules that regulate how indirect taxes are reimbursed — functions not present in a minimal privileges-and-immunities instrument. The instrument therefore moved from simply specifying immunities to also governing the practical, fiscal and administrative mechanics for tax concessions (including eligibility, timing of claims, payment routing to ATO or DFAT, forfeiture/repayment rules and delegation of Ministerial powers)."},"complexity_factors":["Approximately 25 defined terms in regulation 3 (multiple defined categories: officer, employee, staff member, State office, Representative, taxable supply, tax invoice, TECO).","Frequent cross-references to the Overseas Missions (Privileges and Immunities) Act 1995 (Schedules 1 and 2 of the Act) and to other statutes (GST Act section 195-1 and section 29-70, Customs Act 1901).","Conditional and tiered entitlements: different entitlements for Canberra office, State offices, Representative, officers, employees and family members (regs 5–7; Schedule 2).","Detailed indirect tax concession scheme with multiple sub-conditions and exceptions (regs 11A–11D) — e.g. different rules for officers versus TECO, special rules for motor vehicles, locally-manufactured vehicle exceptions, and exceptional‑circumstances tests.","Nested time‑limit and repayment mechanics (forfeiture periods, proportional repayment calculations in reg 11B(3) and related exceptions in 11B(4)).","Administrative conditions: written undertakings, security, delegated decision‑making and distinct claim destinations (ATO vs DFAT) (regs 8–11C, reg 14).","Schedules 1 and 2 impose specific limitations on otherwise broad items in the Act, producing many \"privilege subject to limitation\" cross-links (reg 5(3), reg 7(5))."],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- Declares the Taipei Economic and Cultural Office (TECO) a “designated overseas mission” for the purposes of the Overseas Missions (Privileges and Immunities) Act 1995 (the Act) (reg 4). That makes TECO and its staff eligible for a set of diplomatic-style privileges and immunities, subject to the limits in these Regulations.\n\n- Lists which specific privileges and immunities TECO’s Canberra office, TECO’s State offices (Sydney, Melbourne, Brisbane), the Representative (head of the Canberra office) and TECO staff and their families get, and — importantly — what limits apply to those privileges (regs 5–7; Schedules 1–2). For example, TECO premises enjoy inviolability (Schedule 1, item 1) but local authorities may enter with consent or in an emergency.\n\n- Grants customs, excise and sales tax exemptions for goods imported or purchased for TECO or for personal use by TECO staff and their dependants, subject to written undertakings and conditions (regs 8–9). The Regulations set forfeiture rules and liability if exempted goods are sold or disposed of within set periods (reg 10).\n\n- Implements an indirect tax concession scheme (GST/indirect taxes) for defined acquisitions by TECO, officers and some family members (regs 11A–11D). The scheme specifies which acquisitions qualify (e.g. goods, telecommunications, utilities, freight, locally‑manufactured vehicles in some circumstances), the claim and payment process, timing limits, and conditions requiring written agreements to secure repayment to the Commonwealth if the concession’s conditions are breached (regs 11A–11C, 11B). The scheme operates by reimbursement (section 12A of the Act) rather than blanket exemption at point of sale.\n\n- Allows waiver of privileges and immunities by the responsible agency in Taipei or, in limited cases, by the Representative (reg 12), preserves application of quarantine and import/export laws (reg 13), and lets the Minister delegate certain powers (reg 14).\n\n**Who is affected**\n\n- TECO as an organisation (Canberra office and State offices). The Canberra office receives a broader set of privileges than State offices (reg 5). \n- The Representative (head of the Canberra office) — specific immunities and tax exemptions apply to the Representative and their private residence but are limited in some respects (regs 5, 6; Schedules).\n- TECO officers, employees and their family members (definitions in reg 3 and application in reg 7). Different categories (officers, employees, family members, heads of State offices) get different subsets of immunities, and many immunities are limited to acts done in an official capacity (Schedule 2, item 4).\n- Australian authorities (Customs, ATO) and suppliers: these bodies administer exemptions, process claims and may require written undertakings or security (regs 8–11D).\n- The Commonwealth (Australian Government) — the Regulations create potential fiscal consequences because the Commonwealth may forego customs/duty revenue or reimburse indirect tax, and may recover amounts in some circumstances (regs 8–11B).\n\n**Why it matters (stated purpose and the mechanics that follow from it)**\n\n- The regulations implement in domestic law the practical privileges, immunities and tax concessions necessary for TECO to operate in Australia (reg 4; regs 5–7). The stated purpose is to make TECO function like an overseas mission in legal and tax terms while prescribing limits and administrative safeguards.\n\n- Costs and incentives created by the instrument:\n - Who pays: the Commonwealth bears the immediate fiscal cost of refunds or lost taxes/duties (regs 8–11D), although the Regulations create legal routes to recover amounts where conditions are breached (reg 11B) and require written undertakings and security in some cases (regs 8–9, 10, 11B). Individuals who misuse exemptions (for example, by disposing of exempted goods within the forfeiture period) are made liable to repay (reg 10(3)).\n - Who decides: an \"authorised person\" (the Minister for Customs and Consumer Affairs or a written delegate) administers written undertakings, makes declarations about loss of exemption, and may require security (regs 3(1) definitions; regs 8–10; reg 14 on delegation). The Representative and heads of State offices certify or give undertakings for claims (regs 8–9; reg 11C).\n - Behaviour changes: TECO staff can import or purchase goods and services with tax relief (subject to limits), but must provide undertakings, may be restricted from selling items within forfeiture periods, and must follow claim timing rules (regs 8–11D). Suppliers and the ATO must process concession claims and handle reimbursements according to the prescribed paperwork and timing rules (reg 11C).\n\n**Trade-offs, implementation risks and compliance burden**\n\n- Trade-offs: the Regulations balance diplomatic-type immunities with domestic control by imposing limits (Schedules 1–2), requiring undertakings and security, and preserving quarantine and import/export laws (reg 13). Those limits reduce the breadth of immunity while retaining the practical tax and procedural relief TECO needs to function.\n\n- Implementation risks and administrative burden: the indirect tax concession scheme introduces multi-step administrative processes (claims to DFAT or ATO, required supporting tax invoices, timing/quarterly limits in reg 11C) and requires coordination between TECO, the Representative, the ATO and DFAT. The need for written undertakings, possible security and Ministerial (or delegate) declarations (regs 8–11, 14) adds compliance and administrative overhead for both TECO and government bodies.\n\n- Effects on private enterprise and market activity: suppliers selling to TECO may face delayed reimbursement pathways (they supply tax‑inclusive invoices but TECO seeks reimbursement from the Commissioner under section 12A of the Act — regs 11A–11D). The Regulations limit direct tax exemptions in many common areas (e.g. private property taxes, income tax on private Australian‑sourced income — Schedule 2) so the broader Australian tax base is largely preserved. The Regulations also restrict repeated or opportunistic use of vehicle concessions by imposing time limits, exceptional‑circumstance tests and repayment obligations (reg 11A(3)–(6); 11B).\n\n**Concrete mechanisms that limit abuse or concentration of benefit**\n\n- Written undertakings and possible security to ensure repayment where exemptions are lost (regs 8–9, 10, 11B).\n- Forfeiture periods tied to categories of goods (3 years for motor vehicles; 2 years for other goods) with explicit repayment formulas (reg 10(4); 11B(3)).\n- Claim timing and single-recipient payment rules to reduce processing load and co-ordinate reimbursements (regs 11C, 11D).\n- Preservation of quarantine and import/export laws (reg 13) and limitations on which taxes are exempted (Schedules 1–2), so that public health and core revenue streams are not displaced.\n\n**Key cross-references (how this instrument sits in the legal architecture)**\n\n- Implements rights under the Overseas Missions (Privileges and Immunities) Act 1995 (repeated cross-references throughout). The indirect tax concession scheme operates by reference to section 12A of that Act (regs 11A–11D). The instrument also refers to GST Act definitions (taxable supply, tax invoice) and to the Customs Act 1901 for warehoused goods (reg 3; reg 11A(1)(c))."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The original 1998 regulations were relatively straightforward, covering basic diplomatic privileges and customs exemptions. However, amendments in 2000 and 2002 significantly expanded the scope by adding the indirect tax concession scheme (regulations 11A-11D and 14). This added a complex GST reimbursement system with detailed conditions, claim procedures, and anti-avoidance rules. The 2002 amendments also extended privileges to family members of Canberra office officers (regulation 1A) and refined motor vehicle concessions. What began as a simple privileges framework grew into a detailed tax administration system."},"complexity_factors":["18 defined terms in regulation 3, including nested definitions (e.g., 'employee of TECO' includes 'employee of a State office' and 'employee of the Canberra office')","Heavy cross-referencing to the Overseas Missions (Privileges and Immunities) Act 1995, particularly Schedules 1 and 2, which are not reproduced in these regulations","Multiple conditional layers in the indirect tax concession scheme (regulations 11A-11D): different rules for Canberra office vs State offices, officers vs employees, official vs personal use, motor vehicles vs other goods","Complex temporal restrictions: 6-month window for personal effects, 2-year forfeiture period for goods, 3-year forfeiture period for motor vehicles, quarterly claim limits","Exceptional circumstances exceptions within exceptions (e.g., motor vehicle replacement rules in regulation 11A(4)-(6))","Cascading liability rules where disposal to an entitled person who then disposes to a non-entitled person triggers repayment (regulation 11B(2)(b))","Two schedules with tabular limitations and conditions that modify the Act's privileges by reference"],"plain_english_summary":"This legislation grants special legal protections and tax breaks to the Taipei Economic and Cultural Office (TECO) and its staff in Australia. TECO is Taiwan's representative office in Australia (since Australia doesn't formally recognise Taiwan as a country, it can't have a traditional embassy).\n\n**What it does:**\n- Declares TECO to be a \"designated overseas mission\" under Australian law, giving it similar status to an embassy\n- Grants TECO offices in Canberra, Sydney, Melbourne and Brisbane special protections, including:\n - **Inviolability** (protection from police entry without consent)\n - **Tax exemptions** on official premises and operations\n - **Customs and excise duty exemptions** on imported goods\n- Gives TECO's Representative (the head of the office) full diplomatic-style privileges and immunities\n- Provides scaled-down privileges for other TECO officers and employees, including:\n - Immunity from some taxes and legal proceedings for official acts\n - Exemptions from customs duties on personal effects imported within 6 months of arrival\n - Limited immunity from being forced to give evidence in court\n- Extends some protections to family members (spouses and dependent children)\n- Establishes an **indirect tax concession scheme** (GST reimbursement) for official and some personal purchases over $200\n- Sets rules to stop abuse — if exempt goods are sold within 2-3 years, the tax exemption must be repaid\n\n**Who it affects:**\n- TECO staff posted from Taiwan (not Australian citizens or permanent residents)\n- Family members living with them\n- Australian customs and taxation authorities who must process exemptions\n\n**Why it matters:**\nThis is a delicate piece of diplomatic law. It treats Taiwan's representative office almost like an embassy without formally recognising Taiwan as a sovereign state. It balances Taiwan's need to function effectively in Australia with Australia's \"One China\" policy. The detailed tax rules prevent the system being exploited for personal profit."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998","history":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998/history","analysis":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998/analysis","conflicts":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998/conflicts","importantCases":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998/important-cases","documents":"/api/acts/taipei-economic-and-cultural-office-privileges-and-immunities-regulations-1998/documents"}}