{"id":"F1997B02225","name":"United Nations (Privileges and Immunities) Regulations 1986","slug":"united-nations-privileges-and-immunities-regulations-1986","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"66 of 1986","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29512,"registerId":"commonwealth-F1997B02225-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"United Nations (Privileges and Immunities) Regulations 1986","content":"![](image.001.png)\n\nUnited Nations (Privileges and Immunities) Regulations 1986\n\nStatutory Rules 1986 No. 66 as amended\n\nmade under the\n\nInternational Organisations (Privileges and Immunities) Act 1963\n\nThis compilation was prepared on 7 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\nUnited Nations (Privileges and Immunities) Regulations 1986\n\nStatutory Rules 1986 No. 66 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 Act applies to United Nations\n\n4 United Nations to have juridical personality and legal capacities\n\n5 Privileges and immunities of the United Nations\n\n6 Privileges and immunities of the Secretary-General of the United Nations\n\n7 Privileges and immunities of an Under Secretary-General of the United Nations\n\n8 Privileges and immunities of an Assistant Secretary-General of the United Nations\n\n9 Privileges and immunities of representatives to the United Nations\n\n10 Privileges and immunities of officers (other than high officers) of the United Nations\n\n11 Privileges and immunities of persons performing missions for the United Nations\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 Delegation\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the United Nations (Privileges and Immunities) Regulations 1986.\n\n2 Definitions\n\nIn these Regulations:\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> 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\n3 Act applies to United Nations\n\nThe United Nations is an international organisation to which the Act applies.\n\n4 United Nations to have juridical personality and legal capacities\n\nThe United Nations:\n\n(a) is a body corporate with perpetual succession;\n\n(b) has the capacity to contract; and\n\n(c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and of instituting legal proceedings.\n\n5 Privileges and immunities of the United Nations\n\n(1) Subject to subregulations (2), (3) and (4), the United Nations has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.\n\n(2) The United Nations is not, by virtue of subregulation (1), exempt from such national, regional or municipal dues and taxes in respect of the premises of the United Nations, whether owned or leased, as represent payment for specific services rendered.\n\n(3) Where goods (not being publications of the United Nations) are imported, manufactured or purchased by the United Nations for sale by it, subregulation (1) does not operate to prevent sales tax being payable in relation to the goods by the United Nations or by any other person.\n\n(4) The United Nation’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 11A (1).\n\n6 Privileges and immunities of the Secretary-General of the United Nations\n\n(1) The office of Secretary-General of the United Nations is a high office in the United Nations.\n\n(2) A person who holds, or is performing the duties of, the office of Secretary-General of the United Nations has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) A person who has ceased to hold, or perform the duties of, the office of Secretary-General of the United Nations has the immunities specified in Part II of the Second Schedule to the Act.\n\n7 Privileges and immunities of an Under Secretary-General of the United Nations\n\n(1) The office of Under Secretary-General of the United Nations is a high office in the United Nations.\n\n(2) A person who holds, or is performing the duties of, the office of Under Secretary-General of the United Nations has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) A person who has ceased to hold, or perform the duties of, the office of Under Secretary-General of the United Nations has the immunities specified in Part II of the Second Schedule to the Act.\n\n8 Privileges and immunities of an Assistant Secretary-General of the United Nations\n\n(1) The office of Assistant Secretary-General of the United Nations is a high office in the United Nations.\n\n(2) A person who holds, or is performing the duties of, the office of Assistant Secretary-General of the United Nations has the privileges and immunities specified in Part I of the Second Schedule to the Act.\n\n(3) A person who has ceased to hold, or perform the duties of, the office of Assistant Secretary-General of the United Nations has the immunities specified in Part II of the Second Schedule to the Act.\n\n9 Privileges and immunities of representatives to the United Nations\n\n(1) A person who is accredited to, or is in attendance at an international conference convened by, the United Nations as a representative of a country (other than Australia) has the privileges and immunities specified in Part I of the Third Schedule to the Act.\n\n(2) A person who has ceased to be accredited to, or has attended an international conference convened by, the United Nations as a representative of a country (other than Australia) has the immunities specified in Part II of the Third Schedule to the Act.\n\n10 Privileges and immunities of officers (other than high officers) of the United Nations\n\n(1) Subject to subregulation (2), a person who holds an office in the United Nations, other than a person who holds, or is performing the duties of, an office specified in subregulation 6 (1), 7 (1) or 8 (1), has the privileges and immunities specified in Part I of the Fourth Schedule to the Act.\n\n(2) A person to whom sub-regulation (1) applies does not have the right to export furniture and effects free of duties when leaving Australia on the termination of his or her functions.\n\n(3) A person who has ceased to hold an office in the United Nations, other than an office specified in subregulation 6 (1), 7 (1) or 8 (1), has the immunities specified in Part II of the Fourth Schedule to the Act.\n\n11 Privileges and immunities of persons performing missions for the United Nations\n\n(1) A person who is performing, whether alone or jointly with other persons, a mission on behalf of the United Nations has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fifth Schedule to the Act.\n\n(2) A person who has performed a mission on behalf of the United Nations has the immunities specified in Part II of the Fifth Schedule to the Act.\n\n11A Indirect tax concession scheme — acquisitions\n\n(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the United Nations 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 United Nations 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 United Nations is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the United Nations.\n\n(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) 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), 7 (2) or 8 (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) For subregulation (3), the persons are:\n\n(a) the Secretary-General of the United Nations; and\n\n(b) an Under Secretary-General of the United Nations; and\n\n(c) an Assistant Secretary-General of the United Nations.\n\n(5) However:\n\n(a) an acquisition by a person mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and\n\n(b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) 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 person 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 person 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 a person mentioned in subregulation (4) 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 person 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 person 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(6) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person who holds, or is performing the duties of, an office in the United Nations (other than a person mentioned in subregulation (4)), 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(7) In subparagraphs (5) (b) (i) and (c) (i) and paragraph (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 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\n11B 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 United Nations 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 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 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 United Nations.\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 Secretary-General of the United Nations; 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 the United Nations 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 United Nations.\n\n> Note Paragraphs 11C (e) and (f) are intended to limit the number of claims from the United Nations 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 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 of the United Nations.\n\n12 Waiver of privileges and immunities\n\n(1) The Security Council of the United Nations may waive any privileges and immunities to which:\n\n(a) the United Nations; or\n\n(b) a person upon whom privileges and immunities are conferred by regulation 6,\n\nis entitled by virtue of the Act or these Regulations.\n\n(2) The Secretary-General of the United Nations may waive any privileges and immunities to which a person upon whom privileges and immunities are conferred by regulation 7, 8, 10 or 11 is entitled by virtue of the Act or these Regulations.\n\n(3) The government of a country referred to in regulation 9 may waive any privileges and immunities to which a person upon whom privileges and immunities are conferred by that regulation is entitled by virtue of the Act or these Regulations.\n\n13 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\n> Notes to the United Nations (Privileges and Immunities) Regulations 1986\n\n> Note 1\n\n> Note: The United Nations (Privileges and Immunities) Regulations 1986 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1986 No. 66 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| 1986 No. 66 | 24 Apr 1986 | 24 Apr 1986 | |\n| 1986 No. 241 | 11 Sept 1986 | 11 Sept 1986 | — |\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

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

Provision affected

How affected

Rr. 1–3...............

rs. 2000 No. 201

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

am. 2000 No. 201

Rr. 11A–11D...........

ad. 2000 No. 201

R. 12................

am. 1986 No. 241

R. 13................

ad. 2000 No. 201

\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":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 1986 regulations only granted basic juridical personality, privileges, and immunities to the UN and its officials, as allowed by the International Organisations (Privileges and Immunities) Act. The 2000 amendments (SR 2000 No. 201) added a comprehensive indirect tax concession scheme (regulations 11A–11D) that allows the UN and its high officers to claim refunds of GST and similar taxes on acquisitions. This significantly expanded the scope from a simple recognition of diplomatic-type privileges to a detailed fiscal benefit program with conditions, repayment obligations, and bureaucratic procedures. The addition of delegation powers (regulation 13) and the extensive regime for motor vehicle concessions also represent major scope creep beyond the original minimalist framework."},"complexity_factors":["Cross-references to six separate Schedules of the parent Act to define privileges and immunities for different classes of persons","Detailed taxonomy of UN officials (Secretary-General, Under Secretary-General, Assistant Secretary-General, other officers, representatives, mission personnel) each with different entitlements","Highly conditional indirect tax concession scheme with minimum thresholds ($200), specific acquisition types, and multiple exceptions (e.g., cars limited to one per 3 years per family member)","Repayment obligations triggered by early disposal, with proportional calculations (subregulation 11B(3)) and deemed disposal rules for series of transactions","Nested conditions: eligibility of acquisitions depends on intended use (official vs. personal), time limits (e.g., 6 months for motor vehicles for other officers), and whether a previous concession was received","Claims process requires signature of Secretary-General, submission to specific offices (Protocol Branch for cars, ATO otherwise), and quarterly limitation on claim frequency","Use of multiple external definitions (e.g., 'taxable supply' from GST Act, 'tax invoice' from GST Act) alongside unique definitions in regulation 2"],"plain_english_summary":"This set of regulations puts into Australian law the special legal status and tax breaks that the United Nations and its staff are supposed to get under international treaties. It says the UN is a legal 'person' – it can sign contracts, own property, and sue or be sued in its own name. The UN itself and its top officials (Secretary-General, Under-Secretaries, Assistant Secretaries) get broad exemptions from Australian taxes, customs duties, and legal actions. Other UN workers and representatives of other countries on UN business get more limited protections. The regulations also set up a system where the UN and its senior officials can claim back the goods and services tax (GST) they pay on official purchases, as long as they follow rules about minimum spending (usually $200 per invoice) and don't sell the items too soon (e.g., cars must be kept for 3 years). There are extra rules for cars bought by staff – they usually qualify only if bought in the first 6 months of arriving in Australia. The UN or its top officials can give up these privileges if they choose. The government minister can delegate some powers to handle repayment agreements. This law doesn't create new international obligations – it just makes Australia's existing promises about UN privileges work in practice."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The original 1986 Regulations were relatively straightforward, establishing basic legal personality and immunities for the UN. However, the 2000 amendments (SR 2000 No. 201) significantly expanded the scope by adding regulations 11A-11D and 13, creating an elaborate indirect tax concession scheme. This transformed the instrument from a simple immunities framework into a detailed tax administration mechanism with complex compliance conditions, repayment obligations, and delegation powers. The tax provisions now constitute roughly half the regulatory text and involve granular rules about motor vehicle acquisitions, quarterly claim limitations, and security requirements for repeat claimants."},"complexity_factors":["Heavy reliance on external schedules — the Regulations constantly refer to 'First Schedule', 'Second Schedule', etc. of the parent Act without reproducing their content, making the full legal effect opaque without cross-referencing","Nested conditional logic in the indirect tax scheme — regulation 11A has 7 subregulations with multiple layers of 'if/then' conditions, including exceptions for motor vehicles based on timing, replacement circumstances, and family member eligibility","Complex repayment calculations in regulation 11B requiring proportional calculations based on disposal timing and lease periods","Defined terms that themselves reference other legislation — 'taxable supply' and 'tax invoice' point to the GST Act, requiring knowledge of tax law","Multiple categories of beneficiaries with different entitlement levels (high officers vs regular officers vs representatives vs mission personnel) creating a tiered system of privileges","Anti-avoidance provisions in regulation 11B(2)(b) tracking chains of disposal through multiple parties to prevent concession shopping"],"plain_english_summary":"This legislation gives the United Nations and its staff special legal protections and tax breaks when operating in Australia.\n\n**What it does:**\nThe Regulations set out specific privileges (special rights) and immunities (protection from legal action) for the UN and its personnel, and establish a system for the UN to claim back GST and other indirect taxes on purchases.\n\n**Who it affects:**\n- **The UN itself** — treated as a legal 'person' that can own property, sign contracts, and sue or be sued\n- **Top UN officials** — the Secretary-General, Under Secretaries-General, and Assistant Secretaries-General get diplomatic-style protections similar to ambassadors\n- **Other UN staff** — get more limited protections covering their official work\n- **Representatives from other countries** attending UN conferences in Australia\n- **People on UN missions** — experts or officials sent to do specific jobs for the UN\n\n**Key protections include:**\n- Freedom from certain taxes and customs duties\n- Immunity from being sued or prosecuted for official acts\n- Inviolability of UN premises and archives (cannot be entered or seized)\n- Freedom of communication for official business\n\n**The tax concession scheme (added in 2000):**\nThe UN can claim refunds for GST paid on goods and services over $200, including vehicles, office equipment, and utilities. Senior officials can also get tax concessions for personal purchases like cars, but with strict conditions — they must repay the benefit if they sell the item within 2-3 years, and there are limits on how often they can claim for vehicles.\n\n**Why it matters:**\nThese rules ensure the UN can operate independently in Australia without interference from local authorities, while the tax concessions reduce the cost of the UN's Australian operations. The waiver provisions (regulation 12) allow the UN to give up these protections when necessary — for example, if a staff member commits a serious crime and the UN agrees they should face prosecution."}},"importantCases":[],"_links":{"self":"/api/acts/united-nations-privileges-and-immunities-regulations-1986","history":"/api/acts/united-nations-privileges-and-immunities-regulations-1986/history","analysis":"/api/acts/united-nations-privileges-and-immunities-regulations-1986/analysis","conflicts":"/api/acts/united-nations-privileges-and-immunities-regulations-1986/conflicts","importantCases":"/api/acts/united-nations-privileges-and-immunities-regulations-1986/important-cases","documents":"/api/acts/united-nations-privileges-and-immunities-regulations-1986/documents"}}