9Scope of privileges and immunities

9 Scope of privileges and immunities

(1) Privileges and immunities conferred by the regulations are privileges and immunities in relation to the operation of: (a) the laws of the Commonwealth (including Acts other than this Act); and (b) the laws of the States and Territories. (2) 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.