Compilation #None | Effective 2013-06-29
FRBR Work URI: /akn/au/act/1995/57
This Act may be cited as the Overseas Missions (Privileges and Immunities) Act 1995.
This Act commences on the day on which it receives the Royal Assent.
In this Act:
acquisition has the meaning given by section 195-1 of the GST Act.
approved form has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.
, when used in a geographical sense, includes the external Territories.
Commissioner means the Commissioner of Taxation.
designated overseas mission has the meaning given by section 4.
foreign territory means:
a colony, overseas territory, overseas province or protectorate of a foreign country; or
a territory outside , where a foreign country is to any extent responsible for the international relations of the territory; or
a territory outside that is to some extent self-governing, but that is not recognised as an independent sovereign state by .
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
indirect tax means:
GST within the meaning of section 195-1 of the GST Act; or
luxury car tax within the meaning of section 27-1 of the Luxury Car Tax Act; or
wine equalisation tax within the meaning of section 33-1 of the Wine Equalisation Tax Act.
Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.
mission means a mission, agency or office.
overseas mission means an official mission established in to represent a foreign territory in one or more capacities.
Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
(1) For the purposes of this Act, an overseas mission is a designated overseas mission if:
the overseas mission is declared by the regulations to be a designated overseas mission; and
there is in force a written instrument signed by the Minister authorising the overseas mission to operate in in one or more specified capacities.
(2) If an instrument is made under paragraph (1)(b), the Minister must notify the making of the instrument in the Gazette.
This Act extends to each external Territory.
The regulations may confer on a designated overseas mission any or all of the privileges and immunities set out in Schedule 1.
The regulations may confer on:
the head of a designated overseas mission; or
a member of the staff of a designated overseas mission; or
a member of the family of a person covered by paragraph (a) or (b), where the family member is part of the person's household;
any or all of the privileges and immunities set out in Schedule 2.
Privileges and immunities may be conferred by the regulations either:
unconditionally; or
subject to any limitations or conditions specified in the regulations.
(2) This section does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.
Privileges and immunities conferred by the regulations are privileges and immunities in relation to the operation of:
the laws of the Commonwealth (including Acts other than this Act); and
the laws of the States and Territories.
Despite:
section 177-5 of the GST Act; and
section 21-5 of the Luxury Car Tax Act; and
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.
The regulations may deal with the waiver of any privileges or immunities conferred by the regulations.
The Minister may give a written certificate certifying any fact relating to whether a mission or person:
is entitled to any privileges or immunities conferred by the regulations; or
was at any time entitled to any privileges or immunities conferred by the regulations; or
was during any period entitled to any privileges or immunities conferred by the regulations.
(2) In any proceedings, a certificate given under this section is prima facie evidence of the facts certified.
The regulations may provide that:
a duty of customs; or
a duty of excise;
is not payable on goods that are for:
the official use of a designated overseas mission; or
the personal use of a person referred to in section 7.
Regulations made for the purposes of subsection (1) may provide for an exemption from customs duty or excise duty either:
unconditionally; or
subject to any limitations or conditions specified in the regulations.
The regulations may deal with the waiver of an exemption provided for by regulations made for the purposes of subsection (1).
(4) Subsection (2) does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.
If:
an acquisition covered by regulations made for the purposes of this section is made:
by or on behalf of the head of a designated overseas mission that has been granted an exemption (to some extent) from taxation under the regulations; or
by a person referred to in section 7, or another person, who is covered by regulations made for the purposes of this section; and
at the time of the acquisition, it was intended for:
the official use of the mission; or
a use covered by regulations made for the purposes of this section;
the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the mission (or a person in a class of persons determined by the Minister) an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.
A claim for an amount covered by subsection (1) must be in the approved form.
The amount is payable:
in accordance with the conditions and limitations; and
within the period and in the manner;
set out in regulations made for the purposes of this section.
Regulations made for the purposes of subsection (3) may permit the Commissioner to determine the period within which, and the manner in which, the amount is payable.
A determination under subsection (1) is a legislative instrument.
The Governor-General may make regulations prescribing matters:
required or permitted by this Act to be prescribed; or
necessary or convenient to be prescribed for carrying out or giving effect to this Act.