Commonwealth legislation

Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations

In ForceCTH

Jurisdiction

Commonwealth

Act Number

150 of 1982

Collection

legislative instrument

Plain English Summary

2/10 complexity

These Regulations declare the Association of Iron Ore Exporting Countries an international organisation under the International Organizations (Privileges and Immunities) Act 1963 and exempt from Australian income tax the portion of salaries and emoluments paid for duties performed outside Australia. It affects Australian residents who hold eligible offices (as referenced to the Act) and requires apportionment of pay to identify the tax‑exempt portion (regs 3–4).

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Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations

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Statutory Rules 1982 No.1501

__________

Association of Iron Ore Exporting Countries
(Privileges and Immunities) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the International Organizations (Privileges and Immunities) Act 1963.

Dated 25 June 1982.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

MARGARET GUILFOYLE

Minister of State for Finance
for and on behalf of the
Minister of State for Foreign Affairs

__________

Citation

These Regulations may be cited as the Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations.

Interpretation

In these Regulations, unless the contrary intention appears—

“the Act” means the International Organizations (Privileges and Immunities) Act 1963;

“the Organization” means the Association of Iron Ore Exporting Countries.

Act to apply to Organization

The Organization is declared to be an international organization to which the Act applies.

Holders of office in the Organization to have tax exemption

A person who—

(a) is a resident of Australia within the meaning of the Income Tax Assessment Act 1936; and

(b) holds an office in the Organization that is an office to which paragraph 6 (1) (d) of the Act applies,

shall, on so much of the salaries and emoluments received by him from the Organization as are in respect of the performance outside Australia of the duties of his office, be exempt from taxation.

Note: NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 30 June 1982.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations

Statutory Rules 1982 No.1501

__________

Association of Iron Ore Exporting Countries
(Privileges and Immunities) Regulations

Dated 25 June 1982.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

MARGARET GUILFOYLE

Minister of State for Finance
for and on behalf of the
Minister of State for Foreign Affairs

__________

Citation

These Regulations may be cited as the Association of Iron Ore Exporting Countries (Privileges and Immunities) Regulations.

Interpretation

In these Regulations, unless the contrary intention appears—

“the Act” means the International Organizations (Privileges and Immunities) Act 1963;

“the Organization” means the Association of Iron Ore Exporting Countries.

Act to apply to Organization

The Organization is declared to be an international organization to which the Act applies.

Holders of office in the Organization to have tax exemption

A person who—

(a) is a resident of Australia within the meaning of the Income Tax Assessment Act 1936; and

(b) holds an office in the Organization that is an office to which paragraph 6 (1) (d) of the Act applies,

shall, on so much of the salaries and emoluments received by him from the Organization as are in respect of the performance outside Australia of the duties of his office, be exempt from taxation.

Note: NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 30 June 1982.