International Organization for Migration (Privileges and Immunities) Regulations 1991
1International Organization for Migration (Privileges and Immunities) Regulations 1991
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International Organization for Migration (Privileges and Immunities) Regulations 1991
Statutory Rules 1991 No. 457 as amended
made under the
International Organisations (Privileges and Immunities) Act 1963
This compilation was prepared on 10 August 2000
taking into account amendments up to SR 2000 No. 201
Prepared by the Office of Legislative Drafting
Attorney-General’s Department, Canberra
Contents
Page
1 Name of Regulations [see Note 1]
2 Definitions
3 Act applies to the Organisation
4 Organisation to have juridical personality and legal capacity
5 Privileges and immunities of Organisation
6 Privileges and immunities of the officers and former officers of the Organisation
6A Indirect tax concession scheme — acquisitions
6B Indirect tax concession scheme — conditions
6C Indirect tax concession scheme — claims for payment
6D Indirect tax concession scheme — manner of payment
7 Waiver of privileges and immunities
7A Delegation
8 Repeal
Notes
1 Name of Regulations [see Note 1]
These Regulations are the International Organization for Migration (Privileges and Immunities) Regulations 1991.
2 Definitions
In these Regulations:
Act means the International Organisations (Privileges and Immunities) Act 1963.
member of the family, 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 organisation that:
(a) was established at Venice on 19 October 1953 under the name of the Intergovernmental Committee for European Migration; and
(b) in 1980, changed its name to the Intergovernmental Committee for Migration; and
(c) in 1989, further changed its name to the International Organization for Migration.
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 applies to the Organisation
The Organisation is declared to be an international organisation to which the Act applies.
4 Organisation to have juridical personality and legal capacity
The Organisation:
(a) is a body corporate; and
(b) may sue and, subject to regulation 5, be sued in its corporate name; and
(c) has the capacity, in its corporate name:
(i) to contract; and
(ii) to acquire, hold and dispose of real and personal property.
5 Privileges and immunities of Organisation
(1) Subject to subregulation (2), the Organisation has the privileges and immunities specified paragraphs 1, 2, 3, 4, 5, 7, 11 and 12 of 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 6A (1).
6 Privileges and immunities of the officers and former officers of the Organisation
(1) Subject to subregulation (3), a person who holds an office in the Organisation has the privileges and immunities set out in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fourth Schedule to the Act.
(2) A person who has ceased to hold an office in the Organisation has the privileges and immunities set out in Part II of the Fourth Schedule to the Act.
(3) A person who is a resident of Australia within the meaning of the Income Tax Assessment Act 1936 is exempt from taxation on salary and emoluments received from the Organisation for services performed in Australia only if he or she:
(a) is not an Australian citizen; and
(b) at the time of performing the services was in Australia solely for the purpose of performing services for the Organisation.
6A 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 migration services, including language training, orientation activities, medical examinations and advice on migration services, and services directly relating to research on migration, 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 acquisition of a locally-manufactured motor vehicle by a person who holds an office in the Organisation, 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.
(4) In paragraph (3) (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.
6B 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 6A (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.
6C Indirect tax concession scheme — claims for payment
A claim for payment under regulation 6A:
(a) must be signed by, or for, the Organisation; 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 6A (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.
Note Paragraphs 6C (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.
6D 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 Organisation.
7 Waiver of privileges and immunities
A privilege or immunity stated or referred to in these Regulations may be waived by the Organisation.
7A 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 6B (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.
8 Repeal
Statutory Rules 1986 No. 69 and 1990 No. 143 are repealed.
Notes to the International Organization for Migration (Privileges and Immunities) Regulations 1991
Note 1
Note: The International Organization for Migration (Privileges and Immunities) Regulations 1991 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1991 No. 457 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.
Section 1 - International Organization for Migration (Privileges and Immunities) Regulations 1991 - International Organization for Migration (Privileges and Immunities) Regulations 1991 | Zoe