3Interpretation

#### 3 Interpretation (1) In this Act, unless the contrary intention appears: > acquisition has the meaning given by section 195‑1 of the GST Act. > approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997. > association means an association or other body or group of persons, whether incorporated or not. > Commissioner means the Commissioner of Taxation. > diplomatic agent and diplomatic mission have the same respective meanings as in the Diplomatic Privileges and Immunities Act 1967. > enterprise has the meaning given by section 195‑1 of the GST Act. > GST Act means the A New Tax System (Goods and Services Tax) Act 1999. > ICRC Arrangement means the Arrangement Between The Government of Australia and The International Committee of the Red Cross (“ICRC”) On a Regional Headquarters in Australia, done at Canberra on 24 November 2005 (a copy of the text of which is set out in the regulations). > indirect tax means: (a) GST within the meaning of section 195‑1 of the GST Act; or (b) luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or (c) wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act. > international conference means a conference that is attended by a person representing Australia and: (a) a person representing a country other than Australia; or (b) a person representing an international organisation to which this Act applies or an overseas organisation to which this Act applies; or (c) a person representing an organisation (other than an organisation referred to in paragraph (b)) upon which privileges and immunities have been conferred by regulations made for the purposes of this Act; whether or not it is also attended by another person or other persons. > International Criminal Court means the International Criminal Court established under the Rome Statute of the International Criminal Court, done at Rome on 17 July 1998. > Note: The text of the Rome Statute is set out in Australian Treaty Series 2002 No. 15 (\[2002\] ATS 15). In 2013, the text of a Statute in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au). > international organisation to which this Act applies means: (a) an organisation that is the subject of a declaration under subsection 5(1); or (b) an organ specified for the purposes of subsection 5(5); or (c) an organ that is taken, by force of subsection 5(6), to be an international organisation to which this Act applies. > Note: Specification of an organ for the purposes of subsection 5(5) does not affect subsection 5(6). > Investment Convention means the Convention on the Settlement of Investment Disputes between States and Nationals of Other States signed by Australia on 24 March 1975, the English text of which is set out in Schedule 3 to the International Arbitration Act 1974. > Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999. > member of the administrative and technical staff, in relation to a diplomatic mission, has the same meaning as in the Diplomatic Privileges and Immunities Act 1967. > overseas organisation to which this Act applies means an organisation that: (a) is the subject of a declaration under subsection 5A(1); and (b) is not an international organisation to which this Act applies. > Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999. (2) The privileges and immunities conferred by this Act or the regulations are privileges and immunities in relation to the operation of the laws of the Commonwealth (including Acts of the Commonwealth other than this Act) and of the States and Territories of the Commonwealth. (2A) For the purposes of this Act, and subject to subsection 5(5): (a) an office within an international organisation to which this Act applies or an overseas organisation to which this Act applies; or (b) an organ of such an organisation; or (c) a commission, council or other body established by such an organisation or organ; or (d) a committee, or sub‑committee of a committee, of such an organisation, organ, commission, council or other body; is taken to be part of the organisation. (3) For the purposes of this Act, a person who is, or has been during any period, a member of an organ of an international organisation to which this Act applies but is not, or has not been during that period, accredited to that organ as a representative of: (a) a country; (b) an international organisation to which this Act applies; or (c) an overseas organisation to which this Act applies; shall be deemed to be, or to have been during that period, as the case may be, so accredited as a representative of the country of which he or she is a national. (4) For the purposes of this Act: (a) an alternate or deputy of, or substitute for, a representative of a country, of an international organisation to which this Act applies or of an overseas organisation to which this Act applies; and (b) an adviser to, or expert assisting, such a representative; shall each be deemed to be a member of the official staff of the representative. (5) References in this Act to countries shall be read as including references to the governments of countries. (6) A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.