South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

The South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992 establish the legal status, privileges, and immunities of the South Pacific Forum Secretariat within Australia. This instrument, made under the International Organisations (Privileges and Immunities) Act 1963, functions as a domestic legal framework to insulate the Secretariat, its high officers, representatives, and staff from specified aspects of Australian jurisdiction and taxation.

Mechanically, the Regulations perform several distinct legal operations. First, under regulation 3, they declare the Secretariat to be an international organisation to which the parent Act applies. Second, under regulation 4, they constitute the Secretariat as a body corporate with perpetual succession, equipping it with the capacity to contract, acquire, hold, and dispose of real and personal property, and to sue and be sued in its corporate name. Third, under regulation 5, they grant the Secretariat a specified set of privileges and immunities drawn from the First Schedule to the parent Act, subject to carve-outs for municipal service charges and sales tax on non-publication goods.

Furthermore, the Regulations establish a detailed "indirect tax concession scheme" under regulations 9A through 9D. This scheme allows the Secretariat, the Secretary General, and eligible non-citizen officers to claim refunds on the Goods and Services Tax (GST) and other indirect taxes paid on acquisitions of goods and services in Australia. The scheme replaces point-of-sale exemptions with a structured, invoice-based reimbursement mechanism administered through the Australian Taxation Office and the Department of Foreign Affairs and Trade.

By shielding the organisation and its personnel from local litigation and tax burdens, the Regulations aim to facilitate the independent operation of the Secretariat. However, these privileges are balanced against domestic policy objectives, such as preserving the integrity of the tax base, which the Regulations achieve through strict invoice minimums, disposal restrictions, and clawback provisions.

View image in the official source

South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

Statutory Rules 1992 No.162 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

View image in the official source

South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

Statutory Rules 1992 No. 162 as amended

made under the

International Organisations (Privileges and Immunities) Act 1963

Contents

Page

1 Name of Regulations [see Note 1]

2 Definitions

3 The Act applies to the Secretariat

4 Secretariat has legal personality and capacity

5 Privileges and immunities of the Secretariat

6 Privileges and immunities of the Secretary General

7 Privileges and immunities of certain Secretariat representatives at conferences

8 Privileges and immunities of certain Secretariat officers

9 Immunities of other staff members

9A Indirect tax concession scheme — acquisitions

9B Indirect tax concession scheme — conditions

9C Indirect tax concession scheme — claims for payment

9D Indirect tax concession scheme — manner of payment

10 Waiver of privileges and immunities

11 Application of laws about quarantine, importation and exportation

11A Delegation

12 Repeal of the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations

Notes

1 Name of Regulations [see Note 1]

These Regulations are the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992.

2 Definitions

In these Regulations, unless the contrary intention appears:

Act means the International Organisations (Privileges and Immunities) Act 1963.

member of the family or family member, 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.

office means an office in the Secretariat.

Secretary General means the Secretary General of the Secretariat.

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.

the Committee means the Secretariat’s Executive Committee known as th South Pacific Forum Officials Committee.

the Secretariat means the South Pacific Forum Secretariat.

3 The Act applies to the Secretariat

The Secretariat is an international organisation to which the Act applies.

4 Secretariat has legal personality and capacity

The Secretariat:

(a) is a body corporate with perpetual succession; and

(b) is capable, in its corporate name:

(i) of entering contracts; and

(ii) of acquiring, holding and disposing of real and personal property; and

(iii) of suing and being sued.

5 Privileges and immunities of the Secretariat

(1) Subject to this regulation, the Secretariat has the privileges and immunities stated in items 1, 2, 4, 6, 7 and 9 in the First Schedule to the Act.

(2) The Secretariat is not exempt under subregulation (1) from any Commonwealth, State, Territory or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the Secretariat.

(3) Subregulation (1) does not affect the liability of the Secretariat or another person to pay sales tax on the sale value of goods that are not publications of the Secretariat.

(4) The Secretariat’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 9A (1).

6 Privileges and immunities of the Secretary General

(1) The office of Secretary General is a high office in the Secretariat for the purposes of subparagraph 6 (1) (b) (i) of the Act.

(2) A person who holds, or is performing the duties of, the office of Secretary General has the privileges and immunities that are accorded to a diplomatic agent in respect of:

(a) taxes, duties and other levies; and

(b) immunity from suit and legal process concerning things done or omitted to be done in the course of the performance of the diplomatic agent’s official duty.

(3) A person who has ceased to hold, or to perform the duties of, the office of Secretary General has the immunity stated in Part II of the Second Schedule to the Act.

7 Privileges and immunities of certain Secretariat representatives at conferences

(1) A person who is accredited to, or attends, a meeting of the Committee as a representative of a country other than Australia has the privileges and immunities stated in items 2 and 3 in Part I in the Third Schedule to the Act.

(2) A person who has ceased to be accredited to, or who has attended, a meeting of the Committee as a representative of a country other than Australia has the immunity stated in Part II of the Third Schedule to the Act.

8 Privileges and immunities of certain Secretariat officers

(1) Subject to subregulations (2) and (3), a person who holds, or is performing the duties of, an office (other than the office of Secretary General) has the privileges and immunities stated in items 1, 2 and 7 in Part I in the Fourth Schedule to the Act.

(2) The salary and emoluments received from the Secretariat for services performed in Australia for the Secretariat by a person:

(a) to whom subregulation (1) applies; and

(b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;

are exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the Secretariat.

(3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 if he or she is an Australian citizen.

(4) A person who has ceased to hold an office (other than the office of Secretary General) has the immunity stated in Part II of the Fourth Schedule to the Act.

9 Immunities of other staff members

(1) A member of the staff of the Secretariat, other than a person who holds an office in the Secretariat, has the immunity stated in item 2 in the Part I of the Fifth Schedule to the Act.

(2) A person who:

(a) has ceased to be a member of the staff of the Secretariat; and

(b) has not held an office in the Secretariat;

has the immunity stated in Part II of the Fifth Schedule to the Act.

9A Indirect tax concession scheme — acquisitions

(1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Secretariat 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;

(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 Secretariat 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 Secretariat is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Secretariat.

(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Secretary General 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) removal of goods services;

(b) an acquisition of goods that are freed from duties of excise by subregulation 6 (2);

(4) However:

(a) an acquisition by the Secretary General is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the Secretary General, or of a member of the family of the Secretary General; and

(b) an acquisition of a motor vehicle for the personal use of the Secretary General is covered by these Regulations only if:

(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the Secretary General received:

(A) a concession under section 11C of the Act; or

(B) an exemption from indirect tax under section 11B of the Act; or

(ii) within the previous 3 years, the Secretary General has not received:

(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and

(c) an acquisition of a motor vehicle for the personal use of a member of the family of the Secretary General is covered by these Regulations only if:

(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the Secretary General received:

(A) a concession under section 11C of the Act; or

(B) an exemption under section 11B of the Act; or

(ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, the Secretary General has not received:

(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or

(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.

(5) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person mentioned in subregulation (6), 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.

(6) For subregulation (5), a person is a person who:

(a) holds, or is performing the duties of, an office in the Secretariat (other than the Secretary General); and

(b) is not an Australian citizen.

(7) In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (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.

9B 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 Secretariat 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 9A (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 Secretariat.

9C Indirect tax concession scheme — claims for payment

A claim for payment under regulation 9A:

(a) must be signed by, or for, the Secretary General; and

(b) must be sent with the tax invoice for the acquisition; and

(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 9A (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 Secretariat 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 Secretariat.

Note Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Secretariat to one in each quarter, to minimise delays in the processing of claims.

9D 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 Secretary General.

10 Waiver of privileges and immunities

(1) The Secretariat may waive a privilege or immunity conferred by the Act or these Regulations on:

(a) the Secretariat; or

(b) a person who holds, or who has ceased to hold, an office; or

(2) The government of a country may waive a privilege or immunity conferred by the Act or these Regulations on a person who, as a representative of that country:

(a) is accredited to, or attends, a meeting convened by the Committee; or

(b) has ceased to be accredited to, or has attended, a meeting of that kind.

11 Application of laws about quarantine, importation and exportation

(1) Subject to subregulation (2), these Regulations do not affect the application of a law about quarantine or a law about importation into, or exportation from, Australia or an External Territory.

(2) Subregulation (1) does not affect any immunity from civil or criminal process.

11A 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 9B (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.

12 Repeal of the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations

Statutory Rules 1973 No. 114 and 1986 No. 74 are repealed.

Notes to the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

Note 1

Note: The South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1992 No. 162 amended as indicated in the Tables below.

Note: See Table A for information pertaining to application, saving or transitional provisions.

Note: Table of Statutory Rules

Year andnumber	Date of notificationin Gazette	Date ofcommencement	Application, saving ortransitional provisions
1992 No. 162	19 June 1992	19 June 1992
2000 No. 201	31 July 2000	1 July 2000 (see r. 2)	R. 3

Note: Table of Amendments

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="2" style="width:354.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmendHead" style="margin-right:0pt"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td></tr><tr><td style="width:111.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td style="width:233pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 1</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 2000 No. 201</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Heading to r. 2</span><span style="width:54.36pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">..........</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 2000 No. 201</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 2</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2000 No. 201</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 5</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2000 No. 201</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 9A–9D</span><span style="width:71.38pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2000 No. 201</span></p></td></tr><tr><td style="width:111.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>R. 11A</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td style="width:233pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>ad. 2000 No. 201</span></p></td></tr></tbody></table>

Note: Table A

Application, saving or transitional provisions

Statutory Rules 2000 No. 201

3 Purpose of Regulations

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.

1 South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

Statutory Rules 1992 No.162 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

South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

Statutory Rules 1992 No. 162 as amended

made under the

International Organisations (Privileges and Immunities) Act 1963

Contents

Page

1 Name of Regulations [see Note 1]

2 Definitions

3 The Act applies to the Secretariat

4 Secretariat has legal personality and capacity

5 Privileges and immunities of the Secretariat

6 Privileges and immunities of the Secretary General

7 Privileges and immunities of certain Secretariat representatives at conferences

8 Privileges and immunities of certain Secretariat officers

9 Immunities of other staff members

9A Indirect tax concession scheme — acquisitions

9B Indirect tax concession scheme — conditions

9C Indirect tax concession scheme — claims for payment

9D Indirect tax concession scheme — manner of payment

10 Waiver of privileges and immunities

11 Application of laws about quarantine, importation and exportation

11A Delegation

12 Repeal of the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations

Notes

1 Name of Regulations [see Note 1]

These Regulations are the South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992.

2 Definitions

In these Regulations, unless the contrary intention appears:

Act means the International Organisations (Privileges and Immunities) Act 1963.

member of the family or family member, in relation to a person (the first person), means a person who is:

Understanding the application of these Regulations requires parsing several key statutory concepts defined in regulation 2 and operationalised throughout the text.

The "Secretariat" refers to the South Pacific Forum Secretariat. Its executive arm is "the Committee", defined specifically as the Secretariat's Executive Committee, known as the South Pacific Forum Officials Committee.

The "Secretary General" is designated under regulation 6(1) as a "high office" in the Secretariat. This status triggers diplomatic-grade immunities and privileges equivalent to those of a diplomatic agent, contrasting with standard "officers" and general "staff members" who receive more restricted immunities.

An "office" means an office within the Secretariat, and those who hold or perform the duties of an office (other than the Secretary General) are classified as "officers" under regulation 8. "Staff members" who do not hold an office are governed separately under regulation 9.

A "member of the family" is defined strictly under regulation 2. To qualify, an individual must be part of the primary person's household and must be either a spouse, an unmarried child under the age of 21, an unmarried child under 25 who is undertaking full-time studies at an Australian educational institution, or an unmarried child of any age who is incapable of self-support due to a physical or mental disability. This definition restricts the flow-through of personal tax concessions and motor vehicle privileges.

The "indirect tax concession scheme" is the mechanism established under regulations 9A to 9D. It relies on definitions imported from the A New Tax System (Goods and Services Tax) Act 1999, specifically "taxable supply" (section 195-1) and "tax invoice" (section 29-70).

The concept of "exceptional circumstances" is defined in regulation 9A(7) in relation to the early replacement of motor vehicles. It includes scenarios where the original vehicle is stolen or damaged beyond repair. This definition dictates whether an officer or the Secretary General can acquire a replacement vehicle under the tax concession scheme prior to the expiration of the standard three-year holding period.

The Regulations directly govern and affect several distinct classes of individuals and entities, creating specific legal statuses, immunities, and compliance pathways for each.

The Secretariat itself is affected as a body corporate. It gains the legal capacity to operate commercially in Australia but is subjected to rules regarding its official acquisitions and tax compliance.

The Secretary General is affected in both an official and personal capacity. Under regulation 6, the Secretary General enjoys diplomatic-grade immunities and extensive personal tax concessions, including the right to acquire motor vehicles and personal goods free of indirect tax, subject to strict usage and disposal conditions.

Foreign representatives are affected under regulation 7. Any person accredited to, or attending, a meeting of the Committee as a representative of a country other than Australia receives specific immunities from suit and legal process regarding their official acts.

Secretariat officers (excluding the Secretary General) are affected under regulation 8. Their entitlement to tax-free salaries and import privileges is contingent upon their citizenship and residency status. Australian citizens and permanent residents face significant exclusions from these benefits.

Other staff members who do not hold an "office" are affected under regulation 9. They receive basic immunity from legal process only in respect of words spoken or written and all acts performed by them in their official capacity.

Commercial vendors and service providers in Australia are indirectly affected. When transacting with the Secretariat or its eligible officers, they must provide compliant tax invoices of at least $200 (including tax) to enable the buyer to claim refunds.

Finally, Australian public administration is affected. The Protocol Branch of the Department of Foreign Affairs and Trade (DFAT) must process claims regarding motor vehicles, while the Australian Taxation Office (ATO) must process general indirect tax refund claims. The Minister for Foreign Affairs (or their delegate) is empowered to make discretionary decisions regarding compliance and security.

The Regulations allocate specific rights and duties to the Secretariat, its personnel, and the Australian government.

The primary right conferred on the Secretariat is its corporate capacity under regulation 4 to enter contracts, hold and dispose of property, and engage in litigation. This is coupled with the rights to immunities and privileges set out in regulation 5, which incorporate items 1, 2, 4, 6, 7, and 9 of the First Schedule to the International Organisations (Privileges and Immunities) Act 1963. These include immunity from suit and legal process, and exemption from direct taxes.

However, this is qualified by a duty under regulation 5(2) to pay Commonwealth, State, Territory, or municipal dues and taxes that constitute payment for specific services (such as water, sewerage, or electricity rates) on premises owned or occupied by the Secretariat. The Secretariat also has a duty under regulation 5(3) to pay sales tax on goods sold that are not official publications.

Under the indirect tax concession scheme, eligible individuals have the right to receive refunds of GST and excise on acquisitions intended for official or approved personal use (regulation 9A). This right is balanced by strict duties under regulation 9B. Specifically, the claimant must enter into a written agreement with the Commonwealth promising to repay a proportional amount of the concession if they dispose of the goods (such as selling a motor vehicle within three years, or other goods within two years) to a non-entitled person.

Furthermore, claimants have a duty under regulation 9C to submit claims that are signed by or for the Secretary General, accompanied by original tax invoices, and submitted to the correct government agency (DFAT or the ATO) within specific timeframes.

Because the Regulations deal extensively with immunities from civil and criminal process, standard domestic judicial enforcement mechanisms are modified. However, the instrument contains specific financial enforcement tools, recovery mechanisms, and conditional requirements to prevent abuse of the tax concession scheme.

The primary enforcement mechanism against tax evasion within the scheme is the clawback provision in regulation 9B. If a person (including the Secretariat itself) disposes of a tax-conceded motor vehicle within three years, or other goods within two years, or assigns services to an ineligible person, they are legally bound by a written agreement to repay the Commonwealth. The amount to be repaid is calculated under regulation 9B(3) as a direct proportion of the remaining control period. For example, if a motor vehicle is disposed of halfway through the three-year period, the claimant must repay 50 percent of the original tax concession.

To enforce these obligations against individuals who have previously defaulted, regulation 9B(1)(b) grants the Minister unilateral discretion. If a person has breached a previous repayment agreement, the Minister can refuse to pay any new tax concessions until the claimant complies with written requirements, which may include a requirement to provide financial security.

Furthermore, under regulation 9B(5), the Minister can refuse a tax concession claim entirely if they form the opinion that the claimant's reasonable needs were already met by a previous, similar acquisition. This prevents the repetitive tax-free acquisition of consumer goods.

Outside of tax matters, the enforcement of civil and criminal laws against immune individuals relies entirely on the waiver mechanism under regulation 10. The Secretariat holds the right to waive the privileges and immunities of the organisation itself, its officers, and its staff. For foreign representatives, the right of waiver rests with the government of the country they represent. If a waiver is executed, standard Australian judicial enforcement and penalties apply.

The Regulations do not operate in isolation; they are deeply integrated with several key Australian statutory regimes.

First, they are directly enabled by the International Organisations (Privileges and Immunities) Act 1963. The Regulations refer constantly to this parent Act, pulling in specific immunities and privileges from its Schedules (specifically the First, Second, Third, Fourth, and Fifth Schedules) and relying on sections 11B and 11C of the Act to anchor the indirect tax concession scheme.

Second, the tax concession provisions are designed to interface with the modern Australian GST framework. Regulation 2 explicitly imports the definitions of "taxable supply" from section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) and "tax invoice" from section 29-70 of the GST Act. Consequently, any claim for a tax refund under regulation 9A is invalid unless the transaction complies with the formal invoicing requirements of the GST Act.

Third, there is a direct intersection with the Income Tax Assessment Act 1936. Regulation 8(2)(b) uses the definition of a "resident of Australia" within the meaning of the 1936 Act to determine whether a Secretariat officer's salary is exempt from Australian income tax. If an officer is an Australian tax resident, their salary is only exempt if they are not an Australian citizen and they performed the services while in Australia solely for the purpose of serving the Secretariat.

Fourth, the Regulations interact with the Customs Act 1901. Regulations 9A(1)(c) and 9A(3)(c) reference "warehoused goods" within the meaning of the Customs Act, allowing the Secretariat and the Secretary General to acquire imported goods directly from bonded warehouses free of customs duties.

Finally, regulation 11 explicitly preserves the operation of Australian laws relating to quarantine, importation, and exportation. This ensures that despite any broad immunities from civil or criminal process, physical goods imported by the Secretariat or its officers remain subject to border security inspections, biosecurity controls, and standard customs clearance declarations.

The Regulations have undergone targeted amendments to adapt to major shifts in the Australian tax landscape.

The instrument was originally enacted as the South Pacific Forum Secretariat (Privileges and Immunities) Regulations under Statutory Rules 1992 No. 162. It was notified in the Commonwealth Gazette and commenced on 19 June 1992. Upon its commencement, regulation 12 repealed the previous regulatory regime, the South Pacific Bureau for Economic Cooperation (Privileges and Immunities) Regulations (comprising Statutory Rules 1973 No. 114 and 1986 No. 74), reflecting the historical institutional transition of the organisation.

The most significant overhaul occurred via Statutory Rules 2000 No. 201, which was notified on 31 July 2000 and commenced retroactively on 1 July 2000 to align precisely with the introduction of the GST in Australia. This amending regulation substituted regulation 1 (updating the naming convention) and the heading to regulation 2. It amended regulation 2 to insert definitions for "GST Act", "taxable supply", and "tax invoice", and amended regulation 5 to limit the Secretariat's indirect tax privileges to those under sections 11B and 11C of the parent Act.

Most importantly, Statutory Rules 2000 No. 201 inserted the entire suite of indirect tax concession scheme provisions (regulations 9A, 9B, 9C, and 9D) and the Ministerial delegation power (regulation 11A). This amendment shifted the Secretariat's tax-exempt status from old wholesale sales tax exemptions to the contemporary GST refund model. Table A of the compilation notes that these amendments were designed specifically to apply the indirect tax concession scheme under section 11C of the Act to the organisation, its high officers, and staff, standardising their tax treatment alongside other diplomatic missions.

There is no litigation history documented within the compiled instrument, and no court or tribunal decisions are named in the text or historical notes. This absence of domestic judicial precedent is a direct consequence of the legal design of the Regulations.

By granting broad immunity from suit and legal process to the Secretariat (regulation 5), the Secretary General (regulation 6), foreign representatives (regulation 7), and officers (regulation 8), the Regulations structurally prevent disputes involving these parties from entering the Australian court system. Courts lack the jurisdiction to hear civil claims or prosecute criminal charges against these protected entities unless an explicit waiver is executed.

Under regulation 10, the power to waive immunity is highly centralized. The Secretariat must formally waive immunity for its officers, staff, or itself, while foreign governments must waive it for their representatives. Historically, international organisations and foreign states rarely execute such waivers except in extreme circumstances, meaning that contractual disputes, employment grievances, or tort claims involving the Secretariat are typically resolved through internal administrative channels, arbitration, or diplomatic negotiation rather than public litigation.

Furthermore, disputes regarding the administration of the indirect tax concession scheme (such as the rejection of a refund claim by the ATO or a disagreement over vehicle disposal) are handled through administrative review processes under the Taxation Administration Act 1953 or direct ministerial representations under regulation 11A, bypassing traditional civil litigation. Consequently, the legal boundaries of this instrument remain defined by administrative practice and statutory drafting rather than judicial interpretation.

For legal practitioners, accountants, and administrators, several high-risk areas in the Regulations can lead to unexpected liabilities or the denial of tax concessions.

The $200 Invoice Minimum: Under regulation 9A(1)(a) and 9A(3)(a), general acquisitions (such as office supplies, telecom, or utilities) are only eligible for tax concessions if they are consolidated on a single tax invoice for a taxable supply of at least $200 (including tax). Multiple smaller invoices cannot be aggregated to meet this threshold. Failing to secure a single, unified invoice of $200 or more results in the permanent loss of the GST refund for those purchases.
The Citizenship and Residency Exclusions: Under regulation 8(2) and 8(3), any officer of the Secretariat who is an Australian citizen or a tax resident under the Income Tax Assessment Act 1936 is subject to severe restrictions. If they are a citizen, they lose the right to tax-free personal imports (item 7 privileges). If they are an Australian tax resident, their salary is fully taxable in Australia unless they are a non-citizen and can prove they performed the services in Australia solely for the purposes of the Secretariat.
The Chain of Disposal Trap: Regulation 9B(2)(b) contains a strict anti-avoidance provision for goods disposed of early. If an officer sells a tax-conceded motor vehicle within three years to another diplomatic officer who is entitled to a concession, but that second officer subsequently sells it to a non-entitled member of the public within the original three-year window, the original officer (or the Secretariat) can be caught by a retrospective clawback. The chain of disposals is tracked continuously.
Specific Services Exclusion: Regulation 5(2) explicitly denies tax exemption for municipal rates and taxes that constitute "payment for specific services". This distinction between general taxes (exempt) and service fees (non-exempt) frequently causes disputes with local councils over waste removal, water connection, and sewerage charges.
The Three-Month Claim Bottleneck: Regulations 9C(e) and (f) restrict the frequency of claims. General claims must be bundled and sent no more than once every three months. This administrative restriction can create significant cash flow delays for the Secretariat, as it cannot claim immediate, rolling refunds for large capital outlays unless they relate to real property leases or motor vehicles.

To ensure full compliance with the Regulations and avoid financial penalties or administrative delays, the Secretariat's financial officers and legal advisers should implement the following structured protocol.

Step 1: Establish Purchasing and Invoicing Controls

Ensure that all official procurement is conducted strictly in the corporate name of the "South Pacific Forum Secretariat". Instruct procurement staff that for everyday goods, mail, telecommunications, electricity, gas, security, and freight services, no purchase should be executed under $200 unless it is understood that the GST will be permanently borne as a cost. For purchases over $200, staff must demand a formal "tax invoice" matching the requirements of section 29-70 of the A New Tax System (Goods and Services Tax) Act 1999.

Step 2: Manage Staff Onboarding and Asset Registration

When onboarding new officers, verify their citizenship and Australian tax residency status. If an officer is an Australian citizen, flag their profile to ensure they are not granted tax concessions on personal imports.

For eligible non-citizen officers and the Secretary General purchasing motor vehicles, require them to execute the written repayment agreement required under regulation 9B(1)(a) before the transaction is completed. Maintain an internal asset register that tracks:

The purchase date of every motor vehicle (holding period: 3 years).
The purchase date of all other conceded goods (holding period: 2 years).
The termination or transfer dates of any contracted services.

Step 3: Implement Disposal Pre-Clearance

Before any officer or the Secretariat sells, leases, or disposes of an asset (particularly a motor vehicle), the finance department must verify the elapsed time since acquisition. If the asset has been held for less than the required period (3 years for vehicles, 2 years for goods), the transaction must be pre-cleared. The seller must calculate the proportional repayment owed to the Commonwealth under regulation 9B(3) and secure the funds to repay the ATO, unless the buyer is formally verified as another person holding equivalent diplomatic tax concessions.

Step 4: Bundle and Route Claims Correctly

Organise claims into two separate administrative pipelines:

Motor Vehicles: Route these claims directly to the Protocol Branch of the Department of Foreign Affairs and Trade (DFAT).
General Goods and Services: Route these claims directly to the Australian Taxation Office (ATO).

Ensure every claim is physically or digitally signed by, or on behalf of, the Secretary General (regulation 9C(a)). Ensure that general claims are bundled and submitted strictly at least three months after the previous submission (regulation 9C(f)) to comply with the quarterly processing limit designed to prevent processing delays. All claims must nominate the single, authorised bank account or recipient designated by the Secretary General under regulation 9D.

South Pacific Forum Secretariat (Privileges and Immunities) Regulations 1992

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