Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations 1983 Statutory Rules 1983 No. 22 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 Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations 1983 Statutory Rules 1983 No. 22 as amended made under the International Organisations (Privileges and Immunities) Act 1963 Contents Page 1 Name of Regulations [see Note 1] 2 Definitions 3 Act to apply to Commission 4 Commission to have juridical personality and legal capacities 5 Privileges and immunities of Commission 6 Limitation on immunity from suit etc 7 Limitations on inviolability of premises 8 Limitation on exemption of property etc of Commission from restrictions and controls 9 Limitation on exemption from taxes etc 9AA Exemption from sales tax 9A Privileges and immunities of Executive Secretary 10 Privileges and immunities of officers of the Commission 10A Privileges and immunities of representatives attending conferences convened by Commission 10B Privileges and immunities of experts working with the Commission 10C Indirect tax concession scheme — acquisitions 10D Indirect tax concession scheme — conditions 10E Indirect tax concession scheme — claim for payment 10F Indirect tax concession scheme — manner of payment 11 Waiver of privileges and immunities 12 Privileges and immunities subject to quarantine laws etc 13 Delegation Notes 1 Name of Regulations [see Note 1] These Regulations are the Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations 1983. 2 Definitions In these Regulations, unless the contrary intention appears: Commission means the Commission for the Conservation of Antarctic Marine Living Resources. Executive Secretary means the Executive Secretary of the Commission. 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. serious offence means an offence under any law of the Commonwealth or a State or a Territory for which, if the offence had taken place in the Jervis Bay Territory, a person would be liable, on first conviction, to imprisonment for a period of not less than 5 years. 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 Act means the International Organisations (Privileges and Immunities) Act 1963. 3 Act to apply to Commission The Commission is declared to be an international organisation to which the Act applies. 4 Commission to have juridical personality and legal capacities The Commission: (a) is a body corporate with perpetual succession; (b) has the capacity to contract; and (c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and of instituting legal proceedings. 5 Privileges and immunities of Commission Subject to regulations 6, 7, 8, 9 and 9AA, the Commission has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10 and 12 of the First Schedule to the Act. 6 Limitation on immunity from suit etc The immunity from suit and from other legal process conferred by regulation 5 on the Commission does not extend to immunity from a suit or other legal process: (a) for the recovery of damages in respect of any damage, injury or death resulting from an accident in which a motor vehicle owned by, or operated on behalf of, the Commission was involved; (b) in relation to: (i) any contract entered into by the Commission for the supply of goods or services; (ii) any loan, or other transaction for the provision of finance, by or to the Commission; or (iii) any contract of guarantee or indemnity to which the Commission is a party; (c) by way of, or in relation to, a counter-claim made against the Commission by a party to proceedings instituted by the Commission; or (d) in respect of the attachment, in accordance with a final order of a Court, of any amount payable as salary, wages or other remuneration by the Commission to any person who holds an office in the Commission or any expert assisting the Commission. 7 Limitations on inviolability of premises (1) Where, in the event of a fire or other emergency, immediate entry to any premises of, or occupied by, the Commission is necessary for the purpose of protecting life or property or bringing the fire or other emergency under control, regulation 5 does not operate to affect the application, in relation to those premises, of any law of the Commonwealth, of a State or of a Territory that authorizes a person, in such an event, to enter premises (without the consent of the owner or occupier of the premises, if necessary) for the purpose of exercising any of his powers or performing any of his duties under that law. (2) Subregulation (1) does not prejudice any immunity from suit or from other legal process conferred by these Regulations. 8 Limitation on exemption of property etc of Commission from restrictions and controls The exemption conferred by regulation 5 in respect of the property and assets of the Commission ceases to apply to any such property or assets where that property has, or those assets have, been abandoned by the Commission for a period exceeding 12 months. 9 Limitation on exemption from taxes etc (1) The Commission is not, by virtue of regulation 5, exempt from such national, regional or municipal dues and taxes in respect of the premises of the Commission, whether owned or leased, as represent payment for specific services rendered. (2) The Commission is not, by virtue of regulation 5, exempt from liability to pay taxes on the income of the Commission unless the Commission is in like manner exempted from that liability under the law of each country other than Australia that is a member of the Commission. (3) The exemption conferred by regulation 5 on the Commission from duties and taxes in respect of: (a) goods imported by the Commission into Australia; or (b) goods purchased or manufactured by the Commission in Australia; ceases to apply in relation to any goods so imported, manufactured or purchased where those goods are donated, sold, lent, or otherwise disposed of, in Australia, by the Commission otherwise than in accordance with conditions agreed upon in advance between the Commission and the Commonwealth of Australia. 9AA Exemption from sales tax (1) The transactions of the Commission are not exempt from sales tax except as mentioned in subregulation (2). (2) Sales tax is not payable in respect of goods purchased by the Commission if the goods: (a) are for the official use of the Commission (including official entertainment by the Commission); and (b) are reasonably necessary for conduct of the Commission's business. 9A Privileges and immunities of Executive Secretary (1) The office of Executive Secretary is a high office in the Commission. (2) Subject to subregulations (4) and (5), a person who holds, or is performing the duties of, the office of Executive Secretary has the privileges and immunities specified in Part I of the Second Schedule to the Act. (3) Subject to subregulation (5), a person who has ceased to hold, or perform the duties of, the office of Executive Secretary has the immunities specified in Part II of the Second Schedule to the Act. (4) The privileges and immunities conferred on a person under subregulation (2) do not apply in respect of a child of such a person where that child has attained the age of 18 years. (5) The privileges and immunities conferred on a person by subregulation (2), or the immunities conferred on a person by subregulation (3), do not extend to a person who is an Australian citizen or a permanent resident of Australia. 10 Privileges and immunities of officers of the Commission (1) Subject to subregulations (2), (5) and (6), a person who holds an office in the Commission has the privileges and immunities specified in paragraphs 1, 2 and 3 of Part I of the Fourth Schedule to the Act. (2) The salary and emoluments received from the Commission by a person who holds an office in the Commission, being a resident of Australia within the meaning of the Income Tax Assessment Act 1936, are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person is not an Australian citizen and came to Australia solely for the purpose of performing duties of the office in the Commission held by him. (3) A person who holds an office in the Commission and is not: (a) an Australian citizen; or (b) a person permanently resident in Australia; has, in addition to the privileges and immunities referred to in subregulation (1), the privileges and immunities specified in paragraphs 4, 5, 6 and 7 of Part I of the Fourth Schedule to the Act. (3A) A person who holds an office in the Commission and is: (a) an Australian citizen; or (b) a person permanently resident in Australia; has, where the name of that person is included in a list that, for the purposes of this provision, has been: (c) drawn up by the Executive Secretary; and (d) approved by the Minister by instrument in writing; the privilege specified in paragraph 4 of Part I of the Fourth Schedule to the Act. (4) Subject to subregulation (5), a person who has ceased to hold an office in the Commission has the immunities specified in Part II of the Fourth Schedule to the Act. (5) The immunities conferred on a person by subregulation (1) or (4) do not extend to immunity from a suit or other legal process: (a) for the recovery of damages in respect of any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, being a provision with respect to motor traffic, motor vehicles or the use of a motor vehicle. (6) The privilege specified in paragraph 3 of Part I of the Fourth Schedule to the Act, being a privilege conferred under subregulation (1) on a person who holds an office in the Commission, does not apply in respect of a child of such a person where that child has attained the age of 18 years. 10A Privileges and immunities of representatives attending conferences convened by Commission (1) Subject to subregulations (3) and (4), a person who is in attendance at an international conference convened by the Commission as a representative of: (a) a country other than Australia; (b) an international organisation (other than the Commission) to which the Act applies; or (c) an overseas organisation to which the Act applies; has the privileges and immunities specified in Part I of the Third Schedule to the Act. (2) Subject to subregulation (4), a person who has attended an international conference convened by the Commission as a representative of: (a) a country other than Australia; (b) an international organisation (other than the Commission) to which the Act applies; or (c) an overseas organisation to which the Act applies; has the immunities specified in Part II of the Third Schedule to the Act. (3) The immunities conferred on a person by subregulation (1) do not extend to immunity from personal arrest and detention where such a person is found committing, attempting to commit or just having committed a serious offence. (4) The immunities conferred on a person by subregulation (1) or (2), as the case requires, do not extend to immunity from a suit or other legal process: (a) for the recovery of damages in respect of any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, being a provision with respect to motor traffic, motor vehicles or the use of a motor vehicle. 10B Privileges and immunities of experts working with the Commission (1) Subject to subregulations (4) and (5), a person who is serving on a committee, or is participating in the work, of the Commission or is performing, whether alone or jointly with other persons, a mission on behalf of the Commission has the privileges and immunities specified in paragraphs 2 and 3 of Part I of the Fifth Schedule to the Act. (2) Subject to subregulation (5), a person who has served on a committee, or participated in the work, of the Commission or performed a mission on behalf of the Commission has the immunities specified in Part II of the Fifth Schedule to the Act. (3) Where a person referred to in subregulation (1) is not: (a) an Australian citizen; or (b) a person permanently resident in Australia, that person has, in addition to the privileges and immunities referred to in that subregulation, the privileges and immunities specified in paragraphs 1, 5 and 6 of Part I of the Fifth Schedule to the Act. (4) The immunities conferred on a person by subregulation (1) do not extend to immunity from personal arrest and detention where such a person is found committing, attempting to commit or just having committed a serious offence. (5) The immunities conferred on a person by subregulation (1) or (2) do not extend to immunity from a suit or other legal process: (a) for the recovery of damages in respect of any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, being a provision with respect to motor traffic, motor vehicles or the use of a motor vehicle. 10C Indirect tax concession scheme — acquisitions (1) For paragraph 11C (1) (a) of the Act, acquisitions by the Commission are covered by these Regulations. (2) However, an acquisition by the Commission is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Commission. (3) For paragraph 11C (1) (a) of the Act, the following acquisitions by a person mentioned in subregulation (4) 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 9A (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) For subregulation (3), the person is a person who holds, or is performing the duties of, the office of Executive Secretary and who is not: (a) an Australian citizen; or (b) a permanent resident of Australia. (5) However: (a) an acquisition by a person 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 person, or of a member of the family of the person; and (b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) 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 a person mentioned in subregulation (4) is covered by these Regulations only if: (i) the vehicle is 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 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 person 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. (6) For paragraph 11C (1) (a) of the Act, the acquisition of a locally-manufactured motor vehicle by a person who holds an office in the Commission, 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. (7) In subparagraphs (5) (b) (i) and (c) (i) and paragraph (6) (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. 10D 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 Commission 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 — 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 Commission. 10E Indirect tax concession scheme — claim for payment A claim for payment under regulation 10C: (a) must be signed by, or for, the Executive Secretary; 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 that is subject to an arrangement between the Commission and the Commonwealth and the Commission for reimbursement of indirect tax, except an acquisition of real property by lease — may only be sent: (i) in accordance with the arrangement; 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 Commonwealth 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 Commission. Note Paragraphs 10E (e) and (f) are intended to limit the number of claims from the Commission to one in each quarter, to minimise delays in the processing of claims. 10F 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 Executive Secretary. 11 Waiver of privileges and immunities (1) The Commission may waive any privileges and immunities to which: (a) the Commission; or (b) a person who holds, or has ceased to hold, the office of Executive Secretary of the Commission; is entitled by virtue of these Regulations. (2) The Executive Secretary to the Commission may waive any privileges and immunities to which a person (other than the Executive Secretary to the Commission) is entitled by virtue of regulation 10. (3) The government of a country may waive any privileges and immunities to which: (a) a person who is, or has been, in attendance at an international conference convened by the Commission as a representative of that country; or (b) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (a); is entitled to by virtue of the Act or these Regulations. (4) The principal executive official of: (a) an international organisation (other than the Commission) to which the Act applies; or (b) an overseas organisation to which the Act applies; may waive any privileges and immunities to which: (c) a person who is, or has been, in attendance at an international conference convened by the Commission as a representative of that organisation; or (d) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (c); is entitled to by virtue of the Act or these Regulations. 12 Privileges and immunities subject to quarantine laws etc Nothing in these Regulations affects the application of any law of the Commonwealth, of a State or of a Territory relating to quarantine, or prohibiting or restricting the importation into, or the exportation from, Australia, that State or that Territory, as the case may be, of any animals, plants or goods, but this regulation does not prejudice the immunity from suit or from other legal process conferred by these Regulations. 13 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 10D (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 Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations 1983 Note 1 The Commission for the Conservation of Antarctic Marine Living Resources (Privileges and Immunities) Regulations 1983 (in force under the International Organisations (Privileges and Immunities) Act 1963) as shown in this compilation comprise Statutory Rules 1983 No. 22 amended as indicated in the Tables below. See Table A for information about application, saving or transitional provisions. Table of Statutory Rules Year and Date of notification Date of Application, saving or number in Gazette commencement transitional provisions 1983 No. 22 28 Feb 1983 28 Feb 1983 1983 No. 145 29 Aug 1983 29 Aug 1983 — 1984 No. 216 31 Aug 1984 31 Aug 1984 — 1985 No. 327 5 Dec 1985 5 Dec 1985 — 1997 No. 394 24 Dec 1997 24 Dec 1997 — 2000 No. 201 31 July 2000 1 July 2000 (see r. 2) R. 3 Table of Amendments ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted Provision affected How affected R. 1................. rs. 2000 No. 201 Heading to r. 2.......... rs. 2000 No. 201 R. 2................. am. 1985 No. 327; 1997 No. 394; 2000 No. 201 R. 3................. am. 1997 No. 394 R. 5................. am. 1997 No. 394 R. 9AA............... ad. 1997 No. 394 R. 9A................ ad. 1985 No. 327 R. 10................ am. 1985 No. 327 R. 10A............... ad. 1984 No. 216 am. 1985 No. 327; 1997 No. 394; 2000 No. 201 R. 10B............... ad. 1985 No. 327 am 1997 No. 394 Rr. 10C–10F........... ad. 2000 No. 201 R. 11................ am. 1984 No. 216; 1997 No. 394 R. 11A............... ad. 1983 No. 145 rep. 1984 No. 216 R. 13................ ad. 2000 No. 201 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.