Commonwealth legislation

International Wheat Council (Privileges and Immunities) Regulations

In ForceCTH

Jurisdiction

Commonwealth

Act Number

152 of 1982

Collection

legislative instrument

Plain English Summary

4/10 complexity

These regulations add the International Wheat Council to the list of organisations covered by the International Organizations (Privileges and Immunities) Act 1963 (s3) and exempt Australian residents who hold specified Council offices from income tax on the portion of salaries or emoluments attributable to duties performed outside Australia (s4). The Australian Government forgoes tax receipts for those overseas-earned portions; affected people must apportion pay between domestic and overseas duties (s4).

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in International Wheat Council (Privileges and Immunities) Regulations.

International Wheat Council (Privileges and Immunities) Regulations

View image in the official source

Statutory Rules 1982 No. 1521

__________

International Wheat Council (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 Wheat Council (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 Wheat Council.

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 Wheat Council (Privileges and Immunities) Regulations

Statutory Rules 1982 No. 1521

__________

International Wheat Council (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 Wheat Council (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 Wheat Council.

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.