World Trade Organization (Privileges and Immunities) Regulations 1996
Statutory Rules 1996 No. 24 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
Commonwealth Coat of Arms
World Trade Organization (Privileges and Immunities) Regulations 1996
Statutory Rules 1996 No. 24 as amended
made under the
International Organisations (Privileges and Immunities) Act 1963
Contents
Page
1 Name of Regulations [see Note 1]
2 Definitions
3 Application of the Act to the WTO
4 WTO has legal personality and capacity
5 Privileges and immunities of the WTO
6 Privileges and immunities of Director-General
7 Privileges and immunities of certain representatives at conferences convened by the WTO
8 Privileges and immunities of certain WTO 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
12 Delegation
Notes
1 Name of Regulations [see Note 1]
These Regulations are the World Trade Organization (Privileges and Immunities) Regulations 1996.
2 Definitions
In these Regulations:
Act means the International Organisations (Privileges and Immunities) Act 1963.
Director-General means the Director-General of the WTO.
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 of the WTO.
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.
WTO means the organisation known as the World Trade Organization that was established by the Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.
3 Application of the Act to the WTO
The WTO is an international organisation to which the Act applies.
4 WTO has legal personality and capacity
The WTO:
(a) is a body corporate with perpetual succession; and
(b) is capable, in its corporate name:
(i) of entering into 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 WTO
(1) Subject to this regulation, the WTO has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.
(2) The WTO 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 WTO.
(3) Subregulation (1) does not affect the liability of the WTO or any other person to pay sales tax on the taxable value of goods that are not publications of the WTO.
(4) The WTO’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 Director-General
(1) The office of Director-General is a high office in the WTO 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 Director-General has the privileges and immunities stated in Part 1 of the Second Schedule to the Act
(3) A person who has ceased to hold or perform the duties of the office of Director-General has the immunities stated in Part II of the Second Schedule to the Act.
7 Privileges and immunities of certain representatives at conferences convened by the WTO
(1) A person who is accredited to or attends a meeting convened by the WTO as representative of a country other than Australia has the privileges andimmunities stated in Part I of the Third Schedule to the Act.
(2) A person who has ceased to be accredited to, or who has attended, a meeting convened by the WTO as a representative of a country other than Australia has the immunities stated in Part II of the Third Schedule to the Act.
8 Privileges and immunities of certain WTO officers
(1) Subject to subregulations (2) and (3), a person who holds, or isperforming the duties of, an office (other than the office of Director-General) has the privileges and immunities stated in items 1, 2, 3, 5, 6 and 7 in Part I of the Fourth Schedule to the Act.
(2) The salary and emoluments received from the WTO for services performed in Australia for the WTO 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 WTO.
(3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 in Part I of the Fourth Schedule to the Act if he or she is an Australian citizen.
(4) A person who has ceased to hold an office (other than the office of Director-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 WTO, other than a person who holds an office in the WTO, has the immunities stated in items 1, 2, 3, 5 and 6 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 WTO; and
(b) has not held an office in the WTO;
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 WTO 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 WTO 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 WTO is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the WTO.
(3) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Director-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);
(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.
(4) However:
(a) an acquisition by the Director-General mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the Director-General, or of a member of the family of the Director-General; and
(b) an acquisition of a motor vehicle for the personal use of the Director-General is covered by these Regulations only if:
(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person 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 person 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 Director-General is covered by these Regulations only if:
(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the Director-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 Director-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 who holds, or is performing the duties of, an office in the WTO (other than the Director-General), 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) 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 WTO 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 WTO.
9C Indirect tax concession scheme — claims for payment
A claim for payment under regulation 9A:
(a) must be signed by, or for, the Director-General; 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 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 WTO 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 WTO.
Note Paragraphs 9C (e) and (f) are intended to limit the number of claims from the WTO 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 Director-General.
10 Waiver of privileges and immunities
(1) The WTO may waive a privilege or immunity conferred by the Act or these Regulations on:
(a) the WTO; or
(b) a person who holds, or who has ceased to hold, an office; or
(c) a person who is, or who has ceased to be, a member of the staff of the WTO.
(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 thatcountry:
(a) is accredited to, or attends, a WTO meeting; 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.
12 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.
Notes to the World Trade Organization (Privileges and Immunities) Regulations 1996
Note 1
Note: The World Trade Organization (Privileges and Immunities) Regulations 1996 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1996 No. 24 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.