Commonwealth legislation

International Lead and Zinc Study Group (Privileges and Immunities) Regulations

In ForceCTH

Jurisdiction

Commonwealth

Act Number

151 of 1982

Collection

legislative instrument

Plain English Summary

3/10 complexity

These regulations declare the International Lead and Zinc Study Group an international organisation under the International Organizations (Privileges and Immunities) Act 1963 and make that Act apply to it.

They exempt Australian residents who hold certain offices in the Group from Australian income tax on the portion of their salaries attributable to duties performed outside Australia (Reg 4), removing tax liability for those payments and reducing government tax receipts by that amount.

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International Lead and Zinc Study Group (Privileges and Immunities) Regulations

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Statutory Rules 1982 No. 1511

__________

International Lead and Zinc Study Group
(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 International Lead and Zinc Study Group (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 International Lead and Zinc Study Group.

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 International Lead and Zinc Study Group (Privileges and Immunities) Regulations

Statutory Rules 1982 No. 1511

__________

International Lead and Zinc Study Group
(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 International Lead and Zinc Study Group (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 International Lead and Zinc Study Group.

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.