International Hydrographic Organization (Privileges and Immunities) Regulations 1997
Statutory Rules 1997 No. 330 as amended
made under the
International Organisations (Privileges and Immunities) Act 1963
This compilation was prepared on 9 August 2000
taking into account amendments up to SR 2000 No. 201
Prepared by the Office of Legislative Drafting
Attorney-General’s Department, Canberra
Commonwealth Coat of Arms
International Hydrographic Organization (Privileges and Immunities) Regulations 1997
Statutory Rules 1997 No. 330 as amended
made under the
International Organisations (Privileges and Immunities) Act 1963
Contents
Page
1 Name of Regulations [see Note 1]
2 Definitions
3 Act to apply to Organisation
4 Organisation has legal personality and capacity
5 Privileges and immunities of Organisation
6 Limitation on immunity from suit etc
7 Privileges and immunities of members of the Directing Committee
8 Privileges and immunities of officers of Organisation
8A Indirect tax concession scheme — acquisitions
8B Indirect tax concession scheme — conditions
8C Indirect tax concession scheme — claims for payment
8D Indirect tax concession scheme — manner of payment
9 Waiver of privileges and immunities
10 Privileges and immunities subject to quarantine laws etc
11 Delegation
Notes
1 Name of Regulations [see Note 1]
These Regulations are the International Hydrographic Organization (Privileges and Immunities) Regulations 1997.
2 Definitions
In these Regulations:
Act means the International Organisations (Privileges and Immunities) Act 1963.
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.
Organisation means the International Hydrographic Organization, established under Article 1 of the Convention on the International Hydrographic Organization done at Monaco on 3 May 1967.
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 Organisation
The Organisation is declared to be an international organisation to which the Act applies.
4 Organisation has legal personality and capacity
The Organisation:
(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.
5 Privileges and immunities of Organisation
(1) Subject to subregulation (2), the Organisation has the privileges and immunities specified in the First Schedule to the Act.
(2) The Organisation’s privileges in relation to indirect tax are limited to:
(a) the exemption conferred by section 11B of the Act; and
(b) concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 8A (1).
6 Limitation on immunity from suit etc
The immunity from suit and from other legal processes conferred on the Organisation 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 Organisation was involved; or
(b) in relation to:
(i) any contract entered into by the Organisation for the supply of goods or services; or
(ii) any loan, or other transaction for the provision of finance, by or to the Organisation; or
(iii) any contract of guarantee or indemnity to which the Organisation is a party; or
(c) in relation to a counter-claim against the Organisation by a party to proceedings instituted by the Organisation; 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 Organisation to:
(i) a person holding an office in the Organisation; or
(ii) an expert assisting the Organisation; or
(e) in respect of which the Organisation expressly waives its immunity.
7 Privileges and immunities of members of the Directing Committee
(1) The members of the Directing Committee hold high office in the Organisation for subparagraph 6 (1) (b) (i) of the Act.
(2) A person who is a member of the Directing Committee, or is performing the duties of a member of the Directing Committee, has the privileges and immunities specified in Part I of the Second Schedule to the Act.
(3) A person who has ceased to be a member of the Directing Committee, or has ceased to perform the duties of a member of the Directing Committee, has the privileges and immunities specified in Part II of the Second Schedule to the Act.
8 Privileges and immunities of officers of Organisation
(1) Subject to subregulations (2), (4) and (5), a person who holds an office in the Organisation, other than the office of a member of the Directing Committee, has the privileges and immunities specified in items 1, 2, 3, 6 and 7 of Part I of the Fourth Schedule to the Act.
(2) The salary and emoluments received from the Organisation for services performed in Australia for the Organisation by a resident of Australia, within the meaning of the Income Tax Assessment Act 1936, to whom subregulation (1) applies are exempt from taxation only if:
(a) the person is not an Australian citizen or a person permanently resident in Australia; and
(b) the person came to Australia solely for the purpose of performing duties of the office in the Organisation.
(3) Subject to subregulation (4), a person who has ceased to hold an office in the Organisation has the immunities specified in Part II of the Fourth Schedule to the Act.
(4) The immunities conferred on a person by subregulation (1) or (3) 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.
(5) The privilege specified in item 3 of Part I of the Fourth Schedule to the Act and conferred under subregulation (1) does not apply to a spouse or dependent relative of the person.
8A Indirect tax concession scheme — acquisitions
(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Organisation 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) mail services;
(iii) telecommunications services;
(iv) electricity or gas services;
(v) protection of premises services;
(vi) removal of goods services;
(vii) freight and cartage other than removal of goods;
(viii) services directly relating to the research and development of the sciences in the field of hydrography and the techniques employed in descriptive oceanography, other than services relating to the ordinary operations of the Organisation;
(b) an acquisition of goods that are freed from duties of excise by subregulation 5 (1);
(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;
(d) an acquisition of any of the following, if the acquisition is subject to an arrangement between the Organisation and the Commonwealth for reimbursement of indirect tax:
(i) construction or renovation services;
(ii) real property;
(iii) any other thing.
(2) However, an acquisition by the Organisation is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Organisation.
(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a member of the Directing Committee 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 7 (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) However:
(a) an acquisition by a member of the Directing Committee is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the member, or of a member of the family of the member; and
(b) an acquisition of a motor vehicle for the personal use of a member of the Directing Committee 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 member of the Directing Committee is covered by these Regulations only if:
(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the member of the Directing Committee 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 member of the Directing Committee 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.
(5) 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 Organisation (other than the office of a member of the Directing Committee), 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 received:
(i) a concession under section 11C of the Act; or
(ii) an exemption from indirect tax under section 11B of the Act.
(6) In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (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.
8B 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 Organisation 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 (except an acquisition covered by paragraph 8A (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;
(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 Organisation.
8C Indirect tax concession scheme — claims for payment
A claim for payment under regulation 8A:
(a) must be signed by, or for, the President of the Directing Committee; 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 of a kind mentioned in paragraph 8A (1) (d), except an acquisition of real property by lease — may only be sent:
(i) in accordance with the arrangement mentioned in that paragraph; 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 Organisation 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 Organisation is sent.
Note Paragraphs 8C (e) and (f) are intended to limit the number of claims from the Organisation to one in each quarter, to minimise delays in the processing of claims.
8D 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 President of the Direction Committee.
9 Waiver of privileges and immunities
(1) The Organisation may waive any privilege or immunity conferred by the Act or these Regulations on the Organisation.
(2) The President of the Directing Committee of the Organisation may waive any privileges or immunities to which a person is entitled under regulation 7 or 8.
10 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.
11 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 8B (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.
Notes to the International Hydrographic Organization (Privileges and Immunities) Regulations 1997
Note 1
Note: The International Hydrographic Organization (Privileges and Immunities) Regulations 1997 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1997 No. 330 amended as indicated in the Tables below.
Note: See Table A for information about application, saving or transitional provisions.
These 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.