CTHIn ForceAct
International Organisations (Privileges and Immunities) Act 1963
11BPreservation of exemption from duties on importations
Start here
Get a plain-English read of 11B
Turn the raw legal text into a practical explanation grounded in International Organisations (Privileges and Immunities) Act 1963.
#### 11B Preservation of exemption from duties on importations
Despite:
(a) section 177‑5 of the GST Act; and
(b) section 21‑5 of the Luxury Car Tax Act; and
(c) section 27‑25 of the Wine Equalisation Tax Act;
indirect tax that would be payable on an importation under one of those Acts is not payable on an importation covered by an immunity from taxation (including customs duties) conferred by the regulations.