Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996

Mechanically, these Regulations declare the Commission for the Conservation of Southern Bluefin Tuna an "international organisation" under the International Organisations (Privileges and Immunities) Act 1963 and prescribe the specific privileges, immunities, tax exemptions and indirect‑tax concession rules that apply to the Commission, its Executive Secretary, officers, representatives and experts. They also set precise exceptions, repayment triggers for indirect‑tax concessions, claim procedures, and who may waive or delegate immunities or require security, with the Commonwealth administering reimbursements and recovery mechanisms.

The Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996 is a legislative instrument that establishes the legal status, privileges, immunities, and tax concessions of the Commission for the Conservation of Southern Bluefin Tuna in Australia. Made under the authority of the International Organisations (Privileges and Immunities) Act 1963, the regulations give effect to Australia's international obligations under the Convention for the Conservation of Southern Bluefin Tuna, which was signed in Canberra on 10 May 1993 and entered into force on 20 May 1994.

The instrument functions primarily by declaring the Commission to be an international organisation to which the primary Act applies, thereby clothing it with corporate legal personality. This enables the Commission to operate as a distinct legal entity within Australia, with the capacity to contract, acquire, hold, and dispose of property, and to engage in litigation.

Beyond establishing corporate capacity, the regulations detail the specific scope of immunity from legal process and fiscal exemptions available to the Commission, its high officers, its standard officers, visiting foreign representatives, and temporary experts. Crucially, the regulations establish the boundaries of these immunities. They carve out key exceptions to prevent the abuse of diplomatic-like status, particularly concerning motor vehicle accidents, commercial transactions, and local public safety and quarantine requirements. Additionally, the regulations enact a structured indirect tax concession scheme, which allows the Commission and its eligible high-ranking personnel to claim refunds for goods and services tax on official and personal acquisitions, subject to strict clawback and timing rules.

To understand the operation of the regulations, several key concepts defined within the instrument must be parsed.

The Commission and the Convention

The "Commission" refers specifically to the Commission for the Conservation of Southern Bluefin Tuna, established under Article 6 of the "Convention". The Convention itself is the multilateral treaty done at Canberra on 10 May 1993, which entered into force on 20 May 1994. The regulations operate to facilitate the domestic functioning of this specific international body.

Executive Secretary

The "Executive Secretary" is designated under regulation 10 as a "high office" in the Commission for the purposes of the Act. This designation elevates the Executive Secretary to a status equivalent to a diplomatic envoy, granting them the most extensive suite of privileges and immunities available under the legislative framework, subject to residency and citizenship limitations.

Expert

An "expert" is defined as a person performing short-term or temporary projects on behalf of the Commission. This definition explicitly includes individuals serving on the Scientific Committee or any other committee of the Commission, as well as persons participating in the work or performing missions for the Commission or Scientific Committee. Notably, a person qualifies as an expert under regulation 2 regardless of whether they receive remuneration from the Commission or Scientific Committee for their services.

Member of the Family

The concept of a "family member" or "member of the family" is strictly circumscribed. To qualify, a person must first be a part of the household of the primary individual (such as the Executive Secretary or an officer). Second, they must fall into one of four specific categories:

the spouse of the primary person;
an unmarried child under the age of 21 years;
an unmarried child under the age of 25 years who is undertaking full-time studies at an Australian educational institution; or
an unmarried child who is incapable of self-support due to a physical or mental disability.

Serious Offence

A "serious offence" is defined as any offence under Commonwealth, State, or Territory law that, if the act or omission had taken place within the Jervis Bay Territory, would make a person liable on first conviction to imprisonment for a period of not less than 5 years. This threshold is used to limit the immunity of foreign representatives and experts from personal arrest and detention.

Exceptional Circumstances

In the context of the indirect tax concession scheme, "exceptional circumstances" justifying the early replacement of a motor vehicle include the theft of the original vehicle or its damage beyond repair.

The regulations directly affect a range of individuals, institutional actors, and commercial entities, establishing distinct legal categories for each.

The Commission and Its Personnel

As an entity, the Commission is granted corporate status and broad immunities, allowing it to manage its operations and assets in Australia without exposure to ordinary civil litigation, subject to statutory exceptions. Individually, the regulations apply to:

The Executive Secretary, who holds a "high office" and receives comprehensive diplomatic-like immunities, provided they are not an Australian citizen or permanent resident.
Standard Officers of the Commission, who receive functional immunities and limited tax exemptions.
Experts working on temporary projects or committees, who receive functional immunities necessary for their missions.
Accompanying family members of the Executive Secretary and officers, who may inherit specific privileges and tax exemptions, such as vehicle concessions, subject to dependency and age limits.

Visiting Foreign Representatives

Representatives of countries other than Australia who are accredited to, or attend, meetings convened by the Commission are granted immunities under regulation 12. These protections ensure that foreign delegates can participate in international fisheries governance without interference from domestic legal processes.

Commercial Counterparties, Landlords, and Insurers

Any person or business entering into transactions with the Commission is affected by the limits placed on the Commission's immunity. Landlords, suppliers of goods and services, financial institutions extending loans, and insurers must navigate the rules regarding contract disputes, arbitration enforcement, and motor vehicle accidents.

Government Agencies and Public Authorities

The regulations dictate the administrative duties of several government bodies:

The Australian Taxation Office (ATO) is responsible for processing claims for indirect tax concessions and managing tax invoices for general acquisitions.
The Department of Foreign Affairs and Trade (DFAT), specifically the Protocol Branch, must process and manage indirect tax concession claims relating to motor vehicle acquisitions.
State, Territory, and Commonwealth police, courts, and emergency services must understand the boundaries of the Commission's premises and the limits of individual immunities, particularly regarding traffic offences, serious crimes, and emergency entry.

The regulations establish a complex matrix of rights (in the form of privileges and immunities) and duties (expressed as limitations, conditions, and repayment obligations).

Rights and Privileges of the Commission

The Commission possesses perpetual succession, the capacity to contract, the power to hold and dispose of property, and the right to sue and be sued (regulation 4). Under regulation 5, it enjoys the privileges and immunities set out in the First Schedule to the Act. This includes the inviolability of its premises, subject to emergency carve-outs under regulation 7, and the exemption of its property and assets from restrictions and controls, unless abandoned for more than 12 months (regulation 8). Under regulation 9A, the Commission has the right to be exempt from sales tax on goods purchased for official use that are reasonably necessary for its business operations.

Rights of Individuals

The level of individual protection is stratified by role, residency, and citizenship:

The Executive Secretary (if not an Australian citizen or permanent resident) enjoys the privileges and immunities of a diplomatic envoy (regulation 10).
Officers (non-citizens/non-residents) are exempt from income tax on salaries earned from the Commission, provided they came to Australia solely to perform those duties (regulation 11(2)). They also enjoy import privileges for personal effects.
Representatives of foreign governments are immune from personal arrest, detention, and seizure of personal baggage, subject to exceptions for serious offences (regulation 12).
Experts enjoy immunity from legal process in respect of words spoken or written and acts done in the course of their missions (regulation 13).

Duties of the Commission and Eligible Personnel

The corresponding duties are precise and financially enforceable:

Dues and Taxes: The Commission must pay national, regional, or municipal dues and taxes that constitute payment for specific services rendered to its premises (regulation 9(1)(a)).
Disposal of Goods: If the Commission disposes of imported or locally purchased tax-free goods within Australia, it must do so in accordance with conditions agreed in advance with the Commonwealth (regulation 9(2)).
Repayment Agreements: Under regulation 13B, to receive indirect tax refunds on acquisitions, the Commission or individual claimant must enter into a written agreement to repay a proportional amount of the refund if the goods are disposed of early. The clawback period is 3 years for motor vehicles and 2 years for other goods.

While the regulations do not contain standard criminal offences, they establish mechanism-driven penalties, enforcement pathways, and immunities carve-outs that expose individuals and the Commission to liability under other laws.

Loss of Immunity and Civil Litigation

The regulations systematically strip away immunity from suit and legal process in specific circumstances. Under regulation 6, the Commission can be sued in Australian courts for:

recovery of damages for death, injury, or property damage resulting from an accident or offence involving a motor vehicle owned or operated by the Commission;
disputes arising from contracts for the supply of goods or services;
loans or financial transactions;
contracts of guarantee or indemnity;
counter-claims in proceedings initiated by the Commission;
the enforcement of court orders attaching salaries, wages, or other remuneration payable to its officers or experts; and
the enforcement of arbitration awards in disputes between the Commission and the Commonwealth concerning the establishment of the Secretariat and headquarters in the Australian Capital Territory.

Similar motor vehicle exceptions apply to officers (regulation 11(6)), representatives (regulation 12(4)), and experts (regulation 13(5)). They cannot plead immunity to escape civil liability or traffic prosecutions.

Criminal Arrest and Detention

The immunities from arrest and detention normally granted to visiting foreign representatives and experts do not apply if the individual is caught committing, attempting to commit, or having just committed a "serious offence" (regulations 12(3) and 13(4)). In such cases, local law enforcement may proceed with standard arrest and criminal charges.

Financial Recovery and Security Requirements

If a person breaches a previous repayment agreement under the indirect tax concession scheme, the Minister has the power under regulation 13B(1)(b) to impose written requirements. This includes requiring the individual or the Commission to provide security before any further tax concession payments are approved or processed.

Waiver of Immunities

Enforcement is also facilitated through waiver provisions (regulation 14). The Commission can waive its own immunities or those of the Executive Secretary. The Executive Secretary can waive the immunities of officers and experts. Foreign governments can waive the immunities of their representatives, and principal executive officials of other international organisations can waive the immunities of their respective delegates.

The regulations exist within a tightly woven web of Commonwealth and state legislation. They do not operate in isolation, and their provisions are designed to interface seamlessly with tax, customs, traffic, and emergency management laws.

Enabling Act and International Treaty

The regulations are structurally subordinate to the International Organisations (Privileges and Immunities) Act 1963. The Act provides the schedules of privileges and immunities (First through Fifth Schedules) that these regulations selectively apply to the Commission and its personnel. The instrument also serves to satisfy Australia's domestic implementation of the Convention for the Conservation of Southern Bluefin Tuna, linking Australian administrative law directly to international environmental law.

Taxation and Customs Legislation

The indirect tax concession scheme relies entirely on key domestic tax statutes:

A New Tax System (Goods and Services Tax) Act 1999: The regulations explicitly adopt the definitions of "taxable supply" (section 195-1) and "tax invoice" (section 29-70) from the GST Act. Section 11C of the primary Act, referenced in the regulations, empowers the Commissioner of Taxation to administer the refund of GST on acquisitions.
Income Tax Assessment Act 1936: Regulation 11(2)(b) adopts the definition of "resident of Australia" from this Act to determine whether an officer's salary is subject to Australian income tax.
Customs Act 1901: Regulation 13A(3)(c) references "warehoused goods" within the meaning of the Customs Act to govern tax-free acquisitions of imported goods that are subject to customs control.

Public Safety, Traffic, and Emergency Laws

The regulations explicitly defer to local laws in critical operational areas:

Quarantine and Import/Export Controls: Regulation 15(1) preserves the full operation of Commonwealth, State, and Territory laws relating to quarantine and the restriction of imports or exports of animals, plants, or goods.
Public Order: Local laws concerning public order remain fully applicable under regulation 15(1)(c).
Emergency Services: Under regulation 7, local fire and emergency laws that authorise entry to premises without consent in order to protect life, property, or control an emergency override the general inviolability of the Commission's premises.

The baseline instrument is the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996. Over time, the regulations have been amended to reflect structural shifts in Australia's tax system and to adjust the eligibility criteria for specific privileges.

Transition from Sales Tax to GST

With the introduction of the modern goods and services tax framework in Australia, the regulations were amended to insert regulations 13A, 13B, 13C, and 13D. These provisions created the Indirect Tax Concession Scheme, transitioning the Commission's fiscal privileges from old sales tax exemptions (which are now restricted under regulation 9A to limited official transactions) to a structured GST refund system. This system aligned the Commission's administrative processes with the requirements of the Commissioner of Taxation and the Department of Foreign Affairs and Trade.

The 2023 Amendment

The most recent amendment captured in the text is the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Amendment Regulations 2023. This amendment modified paragraph 11(2)(c). The amendment governs the tax-exempt status of salaries and emoluments received from the Commission by its officers. Under the application provisions of regulation 17, the amended paragraph 11(2)(c) applies to all salaries and emoluments received by an officer of the Commission on or after 1 July 2023. This amendment serves to refine the criteria under which Australian residents who are not citizens can claim income tax exemptions, ensuring compliance with evolving domestic tax policy.

There is no litigation history documented within the text of the regulations, and the source does not name any specific judicial decisions or historical court cases involving the Commission. However, the structure of the regulations indicates the exact legal channels through which litigation is designed to flow.

By explicitly stripping away immunity under regulation 6, the instrument anticipates and facilitates civil litigation in Australian courts across several defined areas. Specifically, the regulation permits:

Tort litigation arising from motor vehicle accidents, enabling victims of traffic accidents involving Commission-owned or operated vehicles to sue the Commission for damages, personal injury, or death.
Commercial breach of contract claims, allowing local businesses, suppliers of goods and services, and landlords to initiate standard civil proceedings against the Commission without facing jurisdictional bars.
Debt recovery and banking disputes, ensuring that financial institutions can legally enforce loans, financial transactions, guarantees, or indemnities.
Employment-related debt enforcement, allowing creditors of Commission employees or experts to obtain final court orders to attach salaries and wages.

Additionally, the regulation provides a clear path for the judicial enforcement of arbitration awards arising from disputes between the Commission and the Commonwealth concerning the physical establishment of the Secretariat and headquarters in the Australian Capital Territory. This ensures that any real estate or infrastructural disputes between the host nation and the international body are resolved through binding arbitration, with a guaranteed path to enforcement in the Australian court system.

For legal practitioners, accountants, and administrators, several non-obvious traps exist within the regulations that can lead to unexpected tax liabilities, loss of immunity, or compliance failures.

The "Sole Purpose" Tax Trap for Officers

Under regulation 11(2), an officer of the Commission who is a resident of Australia for income tax purposes is only exempt from taxation on their salary if they meet two strict, concurrent conditions:

they are not an Australian citizen; and
they came to Australia solely for the purpose of performing the duties of their office in the Commission.

If an individual was already residing in Australia for another purpose (such as study, family, or prior employment) before being appointed as an officer, they will fail the "sole purpose" test. Consequently, their salary will be fully taxable under the Income Tax Assessment Act 1936, creating a significant financial exposure for the individual and a reporting burden for the Commission.

The 12-Month Abandonment Rule

Under regulation 8, any property or assets abandoned by the Commission for a period exceeding 12 months automatically lose their exempt status. Once this period expires, local authorities can assert control, apply taxes, or seize the assets under domestic laws, without the Commission being able to assert diplomatic inviolability.

The $200 Minimum Invoice Threshold

Under regulation 13A(3)(a), personal acquisitions by the Executive Secretary (such as goods or removal services) are only eligible for the indirect tax concession if they are documented on a single tax invoice for a taxable supply of at least $200 (including tax). Accumulating multiple smaller receipts to reach $200 is not permitted. This requires meticulous planning of personal purchasing behaviour to avoid losing GST refunds on smaller transactions.

The Strict 3-Year/2-Year Disposal Clawback

If a vehicle acquired under the tax concession scheme is sold or disposed of within 3 years, or if other goods are disposed of within 2 years, the claimant must repay a proportional amount of the tax refund to the Commonwealth (regulation 13B). A major trap is that a series of transactions ending with an unqualified person possessing the goods within the exclusion window still triggers the repayment debt (regulation 13B(2)(b)).

The Motor Vehicle Replacement Trap

An officer or the Executive Secretary cannot simply purchase a new tax-free vehicle every year. Under regulation 13A(5) and (6), a concession for a replacement vehicle within the 3-year window is only allowed under "exceptional circumstances," which is strictly defined as the original vehicle being stolen or damaged beyond repair. Voluntary upgrades or sales will result in the denial of tax concessions on the new vehicle.

To ensure full compliance with the regulations and avoid clawbacks, administrative delays, or legal exposure, the Commission and its personnel must establish systematic procedures.

Guidelines for Commission Accountants and Administrators

1. Manage the Quarterly Claim Cycle

To minimise delays, claims for indirect tax concessions should be consolidated and submitted on a strict quarterly basis. Regulation 13C(e) and (f) restrict claims to once every 3 months, unless the claim is submitted alongside another existing claim.

2. Execute Correct Claim Routing

Accountants must separate claims by category:

Send all claims relating to the acquisition of motor vehicles directly to the Protocol Branch of the Department of Foreign Affairs and Trade (DFAT).
Send all other claims (including goods, services, and lease acquisitions) directly to the Australian Taxation Office (ATO).

3. Secure Executive Secretary Signatures

Every single claim submitted under regulation 13A must be personally signed by the Executive Secretary or an authorised delegate signed for them. Unsigned claims or claims signed by unauthorised junior officers will be rejected.

4. Establish Repayment Agreements

Before processing any tax concession claim for a vehicle or expensive equipment, ensure the individual claimant signs a written agreement with the Commonwealth. This agreement must commit them to repaying a proportional amount of the GST if they dispose of the asset within the 2-year (goods) or 3-year (vehicles) windows. Keep a register of these assets and their disposal dates.

Guidelines for Arriving Personnel and Officers

1. Establish Visa and Residency Records

Upon arrival, non-citizen officers must document that their sole purpose for entry into Australia is to work for the Commission. Keep travel records, employment contracts, and visa applications to satisfy the "sole purpose" requirement of regulation 11(2)(d).

2. Register Locally-Manufactured Vehicles Promptly

Standard officers (other than the Executive Secretary) who wish to acquire a locally-manufactured motor vehicle tax-free must do so within the first 6 months of their installation in Australia (regulation 13A(6)(a)). Missing this 6-month window permanently forfeits the entitlement, unless exceptional circumstances (theft or destruction of a prior vehicle) apply.

3. Maintain Family Driver Licences

Part 1—Preliminary

1 Name of Regulations

These Regulations are the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996.

2 Definitions

In these Regulations:

Act means the International Organisations (Privileges and Immunities) Act 1963.

Commission means the Commission for the Conservation of Southern Bluefin Tuna established under Article 6 of the Convention.

Convention means the Convention for the Conservation of Southern Bluefin Tuna done at Canberra on 10 May 1993 and entered into force on 20 May 1994.

Executive Secretary means the Executive Secretary of the Commission.

expert means a person who is performing short term or temporary projects on behalf of the Commission and includes a person who is:

(a) serving on the Scientific Committee or on another committee of the Commission; or
(b) participating in the work of, or performing a mission on behalf of, the Commission or Scientific Committee;

without necessarily receiving remuneration from the Commission or the Scientific Committee.

member of the family or family member, in relation to a person (the first person), means a person who is:

(a) a part of the first person’s household; and
(b) any of the following members of the first person’s family:
(i) the first person’s spouse;
(ii) an unmarried child who is under the age of 21 years;
(iii) an unmarried child who is under the age of 25 years and is undertaking full‑time studies at an Australian educational institution;
(iv) an unmarried child who is incapable of self‑support because of a physical or mental disability.

Scientific Committee means the Scientific Committee of the Commission.

serious offence means an offence under any law of the Commonwealth or a State or a Territory for which, if the act or omission had taken place in the Jervis Bay Territory, a person would be liable, on first conviction, to imprisonment for a period of not less than 5 years.

taxable supply has the meaning given by section 195‑1 of the GST Act.

tax invoice has the meaning given by section 29‑70 of the GST Act.

3 Act to apply to Commission

The Commission is declared to be an international organisation to which the Act applies.

4 Commission has legal personality and capacity

The Commission: (a) is a body corporate with perpetual succession; and (b) is capable, in its corporate name: (i) of entering into contracts; and (ii) of acquiring, holding and disposing of real and personal property; and (iii) of suing and being sued.

Part 2—Privileges and Immunities of the Commission

5 Privileges and immunities of Commission

Subject to regulations 6, 7, 8, 9 and 9A, the Commission 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.

6 Limitation on immunity from suit etc

The immunity from suit and from other legal process conferred on the Commission by regulation 5 does not extend to immunity from a suit or other legal process: (a) for the recovery of damages for any damage, injury or death resulting from a motor vehicle accident or offence in which a motor vehicle owned by, or operated on behalf of, the Commission was involved; or (b) in relation to: (i) any contract entered into by the Commission for the supply of goods or services; or (ii) any loan, or other transaction for the provision of finance, by or to the Commission; or (iii) any contract of guarantee or indemnity to which the Commission is a party; or (c) in relation to a counter‑claim against the Commission by a party to proceedings instituted by the Commission; or (d) under a final order of a Court—in relation to the attachment of any amount payable as salary, wages or other remuneration by the Commission to: (i) a person holding an office in the Commission; or (ii) an expert assisting the Commission; or (e) in respect of which the Commission expressly waives its immunity; or (f) in respect of the enforcement of an arbitration award made in any dispute between the Commission and the Commonwealth relating to any matter arising out of or concerning the establishment of the Secretariat and the headquarters of the Commission in the Australian Capital Territory.

7 Limitations on inviolability of premises

(1) If, in the event of a fire or other emergency, immediate entry to any premises occupied by the Commission is necessary: (a) to protect life or property; or (b) to bring the fire or other emergency under control; regulation 5 does not operate to affect the application of any law of the Commonwealth, a State, a Territory or a municipal authority that authorises a person to enter those premises (without the consent of the owner or occupier of the premises, if necessary) to exercise any of the powers or to perform any of the duties conferred on that person under a relevant law. (2) Subregulation (1) does not prejudice any immunity from suit or from other legal process conferred by these Regulations.

8 Limitation on exemption of property of Commission from restrictions and controls

The exemption conferred by regulation 5 in respect of the property and assets of the Commission ceases to apply to any property or assets abandoned by the Commission for a period exceeding 12 months.

9 Limitation on exemption from taxes etc

(1) The Commission is not exempt under regulation 5 from: (a) any national, regional or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the Commission; or (b) liability to pay taxes on the income of the Commission if income of the Commission is subjected to taxation under the law of any country other than Australia that is a member of the Commission. (2) The exemption conferred by regulation 5 on the Commission from duties and taxes in respect of: (a) goods imported by the Commission into Australia; or (b) goods purchased or manufactured by the Commission in Australia; ceases to apply to any goods that are donated, sold, lent, or otherwise disposed of in Australia by the Commission otherwise than in accordance with conditions agreed upon in advance between the Commission and the Commonwealth.

9A Exemption from sales tax

(1) The transactions of the Commission are not exempt from sales tax except as mentioned in subregulation (2). (2) Sales tax is not payable in respect of goods purchased by the Commission if the goods: (a) are for the official use of the Commission (including official entertainment by the Commission); and (b) are reasonably necessary for conduct of the Commission’s business.

10 Privileges and immunities of Executive Secretary

(1) The office of Executive Secretary is a high office in the Commission for the purposes of subparagraph 6(1)(b)(i) of the Act. (2) Subject to subregulations (4) and (5), a person who holds, or is performing the duties of, the office of Executive Secretary has the privileges and immunities specified in Part I of the Second Schedule to the Act. (3) Subject to subregulation (5), a person who has ceased to hold, or perform the duties of, the office of Executive Secretary has the immunities specified in Part II of the Second Schedule to the Act. (4) The privileges and immunities conferred on a person under subregulation (2) do not apply to a child of the person if the child: (a) has attained the age of 18 years; or (b) ceases to be a dependant of the person. (5) Subject to subregulation (6), the privileges and immunities conferred on a person by subregulation (2), or the immunities conferred on a person by subregulation (3), do not extend to a person who is an Australian citizen or a permanent resident of Australia. (6) Subregulation (5) does not affect immunity from a suit or other legal process in relation to actions of a person undertaken in performing the duties of the office of Executive Secretary.

11 Privileges and immunities of officers of Commission

(1) Subject to subregulations (2), (6) and (7), a person who holds an office in the Commission (other than the office of Executive Secretary) has the privileges and immunities specified in paragraphs 1, 2 and 3 of Part I of the Fourth Schedule to the Act. (2) The salary and emoluments received from the Commission for services performed in Australia for the Commission by a person: (a) to whom subregulation (1) applies; and (b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936; are exempt from taxation only if: (c) the person is not an Australian citizen; and (d) the person came to Australia solely for the purpose of performing duties of the office in the Commission. (3) A person to whom subregulation (1) applies and who is not: (a) an Australian citizen; or (b) a person permanently resident in Australia; has, in addition to the privileges and immunities referred to in subregulation (1), the privileges and immunities specified in paragraphs 4, 5, 6 and 7 of Part I of the Fourth Schedule to the Act. (4) A person to whom subregulation (1) applies and who is: (a) an Australian citizen; or (b) a person permanently resident in Australia; has, if the name of that person is included in a list that has been: (c) drawn up by the Executive Secretary; and (d) approved by the Minister by instrument in writing; the privilege specified in paragraph 4 of Part I of the Fourth Schedule to the Act. (5) Subject to subregulation (6), a person who has ceased to hold an office in the Commission has the immunities specified in Part II of the Fourth Schedule to the Act. (6) The immunities conferred on a person by subregulation (1) or (5) do not extend to immunity from a suit or other legal process: (a) for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, with respect to motor traffic, motor vehicles or the use of a motor vehicle. (7) The privilege specified in paragraph 3 of Part I of the Fourth Schedule to the Act and conferred under subregulation (1) does not apply to a child of the person if the child: (a) has attained the age of 18 years; or (b) ceases to be a dependant of the person.

12 Privileges and immunities of representatives attending conferences convened by Commission

(1) Subject to subregulations (3), (4) and (5), a person who is accredited to, or attends, a meeting convened by the Commission 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. (2) Subject to subregulations (4) and (5), a person who has ceased to be accredited to, or who has attended, a meeting convened by the Commission as a representative of a country other than Australia has the immunities specified in Part II of the Third Schedule to the Act. (3) The immunities conferred on a person by subregulation (1) do not extend to immunity from personal arrest and detention if the person is found committing or attempting to commit, or has just committed, a serious offence. (4) The immunities conferred on a person by subregulation (1) or (2) do not extend to immunity from a suit or other legal process for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved. (5) The immunities conferred on a person by subregulation (1) or (2) do not apply to a person who is an Australian citizen or a person permanently resident in Australia.

13 Privileges and immunities of experts working with Commission

(1) Subject to subregulations (4) and (5), an expert, not being a person to whom subregulation 11(1) or 12(1) applies, has the privileges and immunities specified in paragraphs 2 and 3 of Part I of the Fifth Schedule to the Act. (2) Subject to subregulation (5), an expert who has served on a committee, or participated in the work, of the Commission or performed a mission on behalf of the Commission has the immunities specified in Part II of the Fifth Schedule to the Act. (3) An expert who is not: (a) an Australian citizen; or (b) a person permanently resident in Australia; has, in addition to the privileges and immunities referred to in subregulation (1), the privileges and immunities specified in paragraphs 1, 5 and 6 of Part I of the Fifth Schedule to the Act. (4) The immunities conferred on an expert by subregulation (1) do not extend to immunity from personal arrest and detention if that person is found committing or attempting to commit, or has just committed, a serious offence. (5) The immunities conferred on an expert by subregulation (1) or (2) do not extend to immunity from a suit or other legal process: (a) for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, relating to motor traffic, motor vehicles or the use of a motor vehicle.

13A Indirect tax concession scheme—acquisitions

(1) For paragraph 11C(1)(a) of the Act, acquisitions by the Commission are covered by these Regulations. (2) However, an acquisition by the Commission is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Commission. (3) For paragraph 11C(1)(a) of the Act, the following acquisitions by a person mentioned in subregulation (4) are covered by these Regulations: (a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax): (i) goods (by purchase or lease); (ii) removal of goods services; (b) an acquisition of goods that are freed from duties of excise by subregulation 10(2); (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. (4) For subregulation (3), the person is a person who holds, or is performing the duties of, the office of Executive Secretary and who is not: (a) an Australian citizen; or (b) a permanent resident of Australia. (5) However: (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 (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: (i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received: (A) a concession under section 11C of the Act; or (B) an exemption from indirect tax under section 11B of the Act; or (ii) within the previous 3 years, the person has not received: (A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or (B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and (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: (i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received: (A) a concession under section 11C of the Act; or (B) an exemption under section 11B of the Act; or (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: (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 (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. (6) For paragraph 11C(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by a person who holds an office in the Commission (other than the office of Executive Secretary), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if: (a) the vehicle is acquired within the first 6 months of the person’s installation in Australia and the person has not previously received: (i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or (b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received: (i) a concession under section 11C of the Act; or (ii) an exemption from indirect tax under section 11B of the Act. (7) In subparagraphs (5)(b)(i) and (c)(i) and paragraph (6)(b):

exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

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.

13B Indirect tax concession scheme—conditions

(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: (a) the person who made the acquisition is subject to an agreement in writing between the Commission and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (2) if: (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 (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 (iii) for a payment in relation to an acquisition of services or any other acquisition—the person assigns the services to another person (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory; (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. (2) For subparagraphs (1)(a)(i) and (ii): (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 (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: (i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and (ii) the second person disposes of the goods to another person; and (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. (3) For paragraph (1)(a), the amount to be repaid is: (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 (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. (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. (5) The amount mentioned in subsection 11C(1) of the Act is not payable if: (a) an amount was payable for a similar acquisition; and (b) the Minister tells the person in writing that, in his or her opinion, the person’s reasonable needs were met by that acquisition. (6) In this regulation, person includes the Commission.

13C Indirect tax concession scheme—claim for payment

A claim for payment under regulation 13A: (a) must be signed by, or for, the Executive Secretary; and (b) must be sent with the tax invoice for the acquisition; and (c) must be sent: (i) for an acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or (ii) in any other case—to the Australian Taxation Office; and (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 (e) for an acquisition that is subject to an arrangement between the Commission and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease—may only be sent: (i) in accordance with the arrangement; or (ii) if the arrangement does not specify a time when a claim may be sent: (A) with another claim; or (B) at least 3 months after another claim from the Commonwealth Secretariat is sent; and (f) for an acquisition that is not mentioned in paragraph (d) or (e)—may only be sent: (i) with another claim; or (ii) at least 3 months after another claim from the Commission.

Note: Paragraphs 13C(e) and (f) are intended to limit the number of claims from the Commission to one in each quarter, to minimise delays in the processing of claims.

13D Indirect tax concession scheme—manner of payment

For 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 Executive Secretary.

14 Waiver of privileges and immunities

(1) The Commission may waive any privilege or immunity conferred by the Act or these Regulations on: (a) the Commission; or (b) a person who holds, or has ceased to hold, the office of Executive Secretary. (2) The Executive Secretary may waive any privileges or immunities to which a person is entitled under regulations 11 or 13. (3) The government of a country may waive any privileges or immunities to which: (a) a person who is, or has been, accredited to or attending an international conference convened by the Commission as a representative of that country; or (b) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (a); is entitled under the Act or these Regulations. (4) The principal executive official of: (a) an international organisation (other than the Commission) to which the Act applies; or (b) an overseas organisation to which the Act applies; may waive any privileges and immunities to which: (c) a person who is, or has been, accredited to or attending an international conference convened by the Commission as a representative of that organisation; or (d) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (c); is entitled under the Act or these Regulations.

15 Privileges and immunities subject to quarantine laws etc

(1) Subject to subregulation (2), nothing in these Regulations affects the application of any law of the Commonwealth, a State or a Territory relating to: (a) quarantine; or (b) the prohibition or restriction of imports into, or exports from, Australia or an External Territory of any animals, plants or goods; or (c) public order. (2) Subregulation (1) does not prejudice the immunity from suit or from other legal processes conferred by these Regulations.

Part 3—Miscellaneous

16 Delegation

(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 13B(1)(b) and (5)(b) of these Regulations. (2) A power delegated under subregulation (1), when exercised by the delegate, is taken to have been exercised by the Minister. (3) A delegation of power under subregulation (1) does not prevent the exercise of the power by the Minister.

Part 4—Application, saving and transitional provisions

17 Application

Paragraph 11(2)(c), as amended by the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Amendment Regulations 2023, applies to the salary and emoluments received from the Commission by a person on or after 1 July 2023.

Part 1 Preliminary

Part 1—Preliminary

1 Name of Regulations

These Regulations are the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996.

2 Definitions

In these Regulations:

Act means the International Organisations (Privileges and Immunities) Act 1963.

Commission means the Commission for the Conservation of Southern Bluefin Tuna established under Article 6 of the Convention.

Convention means the Convention for the Conservation of Southern Bluefin Tuna done at Canberra on 10 May 1993 and entered into force on 20 May 1994.

Executive Secretary means the Executive Secretary of the Commission.

expert means a person who is performing short term or temporary projects on behalf of the Commission and includes a person who is:

(a) serving on the Scientific Committee or on another committee of the Commission; or
(b) participating in the work of, or performing a mission on behalf of, the Commission or Scientific Committee;

without necessarily receiving remuneration from the Commission or the Scientific Committee.

member of the family or family member, in relation to a person (the first person), means a person who is:

(a) a part of the first person’s household; and
(b) any of the following members of the first person’s family:
(i) the first person’s spouse;
(ii) an unmarried child who is under the age of 21 years;
(iii) an unmarried child who is under the age of 25 years and is undertaking full‑time studies at an Australian educational institution;
(iv) an unmarried child who is incapable of self‑support because of a physical or mental disability.

Scientific Committee means the Scientific Committee of the Commission.

serious offence means an offence under any law of the Commonwealth or a State or a Territory for which, if the act or omission had taken place in the Jervis Bay Territory, a person would be liable, on first conviction, to imprisonment for a period of not less than 5 years.

taxable supply has the meaning given by section 195‑1 of the GST Act.

tax invoice has the meaning given by section 29‑70 of the GST Act.

3 Act to apply to Commission

The Commission is declared to be an international organisation to which the Act applies.

4 Commission has legal personality and capacity

Part 2 Privileges and Immunities of the Commission

Part 2—Privileges and Immunities of the Commission

5 Privileges and immunities of Commission

Subject to regulations 6, 7, 8, 9 and 9A, the Commission 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.

6 Limitation on immunity from suit etc

7 Limitations on inviolability of premises

8 Limitation on exemption of property of Commission from restrictions and controls

The exemption conferred by regulation 5 in respect of the property and assets of the Commission ceases to apply to any property or assets abandoned by the Commission for a period exceeding 12 months.

Plain English Summary

Deep Dive

What it does

Main concepts

The Commission and the Convention

Executive Secretary

Expert

Member of the Family

Serious Offence

Exceptional Circumstances

Who it affects

The Commission and Its Personnel

Visiting Foreign Representatives

Commercial Counterparties, Landlords, and Insurers

Government Agencies and Public Authorities

Key duties and rights

Rights and Privileges of the Commission

Rights of Individuals

Duties of the Commission and Eligible Personnel

Penalties and enforcement

Loss of Immunity and Civil Litigation

Criminal Arrest and Detention

Financial Recovery and Security Requirements

Waiver of Immunities

How it interacts with other laws

Enabling Act and International Treaty

Taxation and Customs Legislation

Public Safety, Traffic, and Emergency Laws

Amendment history

Transition from Sales Tax to GST

The 2023 Amendment

Litigation history

Gotchas

The "Sole Purpose" Tax Trap for Officers

The 12-Month Abandonment Rule

The $200 Minimum Invoice Threshold

The Strict 3-Year/2-Year Disposal Clawback

The Motor Vehicle Replacement Trap

How to comply

Guidelines for Commission Accountants and Administrators

1. Manage the Quarterly Claim Cycle

2. Execute Correct Claim Routing

3. Secure Executive Secretary Signatures

4. Establish Repayment Agreements

Guidelines for Arriving Personnel and Officers

1. Establish Visa and Residency Records

2. Register Locally-Manufactured Vehicles Promptly

3. Maintain Family Driver Licences

Current sections

Preliminary

Part 1—Preliminary

Name of Regulations

1 Name of Regulations

Definitions

2 Definitions

Act to apply to Commission

3 Act to apply to Commission

Commission has legal personality and capacity

4 Commission has legal personality and capacity

Privileges and Immunities of the Commission

Part 2—Privileges and Immunities of the Commission

Privileges and immunities of Commission

5 Privileges and immunities of Commission

Limitation on immunity from suit etc

6 Limitation on immunity from suit etc

Limitations on inviolability of premises

7 Limitations on inviolability of premises

Limitation on exemption of property of Commission from restrictions and controls

8 Limitation on exemption of property of Commission from restrictions and controls

Limitation on exemption from taxes etc

9 Limitation on exemption from taxes etc

Exemption from sales tax

9A Exemption from sales tax

Privileges and immunities of Executive Secretary

10 Privileges and immunities of Executive Secretary

Privileges and immunities of officers of Commission

11 Privileges and immunities of officers of Commission

Privileges and immunities of representatives attending conferences convened by Commission

12 Privileges and immunities of representatives attending conferences convened by Commission

Privileges and immunities of experts working with Commission