International Organisations (Privileges and Immunities) Act 1963

Act No. 50 of 1963 as amended

This compilation was prepared on 10 July 2008
taking into account amendments up to Act No. 73 of 2008

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

  

  

Contents

1............ Short title [see Note 1]........................................................................ 1

3............ Interpretation....................................................................................... 1

4............ Extension of Act to Territories............................................................ 3

4A......... Application of the Criminal Code....................................................... 4

5............ International organisations to which Act applies................................. 4

5A......... Overseas organisations to which Act applies...................................... 5

5B......... Special provisions in relation to Designated Authority....................... 6

6............ Privileges and immunities of certain international organisations and persons connected therewith          6

7............ Privileges and immunities of representatives attending certain international conferences or engaged on missions in Australia or a Territory........................................................................ 9

8............ Withdrawal of privileges and immunities of representatives of countries not according reciprocal treatment           11

9............ Privileges and immunities of judges and officials of, and persons engaged in business before, the International Court of Justice............................................................................................... 11

9A......... Privileges and immunities in respect of certain proceedings under the Investment Convention                12

9B......... Privileges and immunities of members of other international tribunals 13

10.......... Waiver............................................................................................... 13

11.......... Certificates by Minister..................................................................... 14

11B....... Preservation of exemption from duties on importations.................... 14

11C....... Indirect tax concession scheme......................................................... 14

12.......... Protection of names etc. of international organisations...................... 15

12A....... Conferral of juridical personality and legal capacities........................ 17

12B....... No registration under the GST Act................................................... 17

13.......... Regulations....................................................................................... 17

First Schedule                                                                                                                         19

Second Schedule                                                                                                                    21

Third Schedule                                                                                                                       22

Fourth Schedule                                                                                                                    23

Fifth Schedule                                                                                                                         24

Notes                                                                                                                                             25

An Act relating to the Privileges and Immunities of certain International Organisations and of persons connected therewith, and for other purposes

 

 

1  Short title [see Note 1]

                   This Act may be cited as the International Organisations (Privileges and Immunities) Act 1963.

3  Interpretation

             (1)  In this Act, unless the contrary intention appears:

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.

association means an association or other body or group of persons, whether incorporated or not.

Commissioner means the Commissioner of Taxation.

diplomatic agent and diplomatic mission have the same respective meanings as in the Diplomatic Privileges and Immunities Act 1967.

enterprise has the meaning given by section 195‑1 of the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

indirect tax means:

                     (a)  GST within the meaning of section 195‑1 of the GST Act; or

                     (b)  luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or

                     (c)  wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act.

international conference means a conference that is attended by a person representing Australia and:

                     (a)  a person representing a country other than Australia; or

                     (b)  a person representing an international organisation to which this Act applies or an overseas organisation to which this Act applies;

whether or not it is also attended by another person or other persons.

international organisation to which this Act applies means an organisation that is declared by the regulations to be an international organisation to which this Act applies, and includes:

                     (a)  an organ of, or office within, an organisation that is so declared;

                     (b)  a commission, council or other body established by such an organisation or organ; and

                     (c)  a committee, or sub‑committee of a committee, of such an organisation, organ, commission, council or body.

Investment Convention means the Convention on the Settlement of Investment Disputes between States and Nationals of Other States signed by Australia on 24 March 1975, the English text of which is set out in Schedule 3 to the International Arbitration Act 1974.

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.

member of the administrative and technical staff, in relation to a diplomatic mission, has the same meaning as in the Diplomatic Privileges and Immunities Act 1967.

overseas organisation to which this Act applies means an organisation that is declared by the regulations to be an overseas organisation to which this Act applies, and includes:

                     (a)  an organ of, or office within, an organisation that is so declared;

                     (b)  a commission, council or other body established by such an organisation or organ; and

                     (c)  a committee, or sub‑committee of a committee, of such an organisation, organ, commission, council or body.

Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

             (2)  The privileges and immunities conferred by this Act or the regulations are privileges and immunities in relation to the operation of the laws of the Commonwealth (including Acts of the Commonwealth other than this Act) and of the States and Territories of the Commonwealth.

             (3)  For the purposes of this Act, a person who is, or has been during any period, a member of an organ of an international organisation to which this Act applies but is not, or has not been during that period, accredited to that organ as a representative of:

                     (a)  a country;

                     (b)  an international organisation to which this Act applies; or

                     (c)  an overseas organisation to which this Act applies;

shall be deemed to be, or to have been during that period, as the case may be, so accredited as a representative of the country of which he or she is a national.

             (4)  For the purposes of this Act:

                     (a)  an alternate or deputy of, or substitute for, a representative of a country, of an international organisation to which this Act applies or of an overseas organisation to which this Act applies; and

                     (b)  an adviser to, or expert assisting, such a representative;

shall each be deemed to be a member of the official staff of the representative.

             (5)  References in this Act to countries shall be read as including references to the governments of countries.

             (6)  A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.

4  Extension of Act to Territories

                   This Act extends to every Territory of the Commonwealth.

4A  Application of the Criminal Code

                   Chapter 2 of the Criminal Code applies to all offences against this Act.

Note:          Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

5  International organisations to which Act applies

             (1)  The regulations may declare an organisation:

                     (a)  of which Australia and a country or countries other than Australia are members; or

                     (b)  that is constituted by a person or persons representing Australia and a person or persons representing a country or countries other than Australia;

to be an international organisation to which this Act applies.

             (2)  In determining whether a designated organisation is covered by paragraph (1)(b), a person is taken to represent a particular country if, and only if:

                     (a)  the person has been nominated by an officer of the government of that country to be a member of that organisation; and

                     (b)  the person is subject to direction by an officer of the government of that country as to how the person’s rights in relation to the person’s membership of the organisation are to be exercised (whether or not any such directions have been given).

             (3)  For the purposes of subsection (2), an organisation is a designated organisation unless:

                     (a)  the organisation is established by an agreement to which Australia and one or more other countries are parties; and

                     (b)  the advancement of the interests of Australia and that other country or those other countries is, under the agreement, a function (whether express or implied) of the organisation.

             (4)  Subsections (2) and (3) are to be disregarded in determining the validity of regulations made before the commencement of this subsection.

             (5)  The regulations may provide that this Act (other than subsection (6)) has effect as if a specified organ of an international organisation to which this Act applies were, in the organ’s own right, an international organisation to which this Act applies.

Note:          As a result of this subsection, the organ will not be treated as part of the first‑mentioned organisation.

             (6)  If:

                     (a)  an organ of an international organisation to which this Act applies (the parent organisation):

                              (i)  ceases to be an organ of the parent organisation; and

                             (ii)  becomes a new organisation in its own right; and

                     (b)  the new organisation is covered by paragraph (1)(a) or (b); and

                     (c)  the new organisation is not the subject of a declaration under subsection (1); and

                     (d)  the parent organisation is not declared by the regulations to be exempt from this subsection;

the new organisation is taken, by force of this subsection, to be an international organisation to which this Act applies throughout the period:

                     (e)  beginning when it became a new organisation in its own right; and

                      (f)  ending at whichever is the earlier of the following:

                              (i)  the end of 12 months after the time when it became a new organisation in its own right;

                             (ii)  the time when it became the subject of a declaration under subsection (1).

5A  Overseas organisations to which Act applies

             (1)  Subject to subsection (2), the regulations may declare:

                     (a)  an organisation the members of which are overseas countries in a particular geographical region;

                     (b)  an organisation that is constituted by persons representing overseas countries in a particular geographical region; or

                     (c)  an organisation established, or a group of organisations constituted, by:

                              (i)  organisations the members of which are overseas countries in a particular geographical region; or

                             (ii)  organisations that are constituted by persons representing overseas countries in a particular geographical region;

to be an overseas organisation to which this Act applies.

             (2)  An organisation shall not be declared by the regulations to be an overseas organisation to which this Act applies if:

                     (a)  Australia is a member of the organisation; or

                     (b)  the organisation is constituted by a person or persons representing Australia and a person or persons representing a country or countries other than Australia.

5B  Special provisions in relation to Designated Authority

             (1)  The Designated Authority is an international organisation to which this Act applies.

             (2)  The Designated Authority ceases to be an international organisation to which this Act applies on the day specified in the regulations.

             (3)  In this section:

Designated Authority has the same meaning as in the Petroleum (Timor Sea Treaty) Act 2003.

6  Privileges and immunities of certain international organisations and persons connected therewith

             (1)  Subject to this section, the regulations may, either without restriction or to the extent or subject to the conditions prescribed by the regulations:

                     (a)  confer upon an international organisation to which this Act applies:

                              (i)  juridical personality and such legal capacities as are necessary for the exercise of the powers and the performance of the functions of the organisation; and

                             (ii)  all or any of the privileges and immunities specified in the First Schedule;

                     (b)  confer:

                              (i)  upon a person who holds, or is performing the duties of, an office prescribed by the regulations to be a high office in an international organisation to which this Act applies all or any of the privileges and immunities specified in Part I of the Second Schedule; and

                             (ii)  upon a person who has ceased to hold, or perform the duties of, such an office the immunities specified in Part II of the Second Schedule;

                     (c)  confer:

                              (i)  upon a person who is accredited to, or is in attendance at an international conference convened by, an international organisation to which this Act applies as a representative of:

                                        (A)  a country other than Australia;

                                        (B)  another international organisation to which this Act applies; or

                                        (C)  an overseas organisation to which this Act applies;

                                   all or any of the privileges and immunities specified in Part I of the Third Schedule; and

                             (ii)  upon a person who has ceased to be accredited to such an organisation, or has attended such a conference, as such a representative the immunities specified in Part II of the Third Schedule;

                     (d)  confer:

                              (i)  upon a person who holds an office in an international organisation to which this Act applies (not being an office prescribed by the regulations to be a high office) all or any of the privileges and immunities specified in Part I of the Fourth Schedule; and

                             (ii)  upon a person who has ceased to hold such an office the immunities specified in Part II of the Fourth Schedule; and

                     (e)  confer:

                              (i)  upon a person who is serving on a committee, or is participating in the work, of an international organisation to which this Act applies or is performing, whether alone or jointly with other persons, a mission on behalf of such an organisation all or any of the privileges and immunities specified in Part I of the Fifth Schedule; and

                             (ii)  upon a person who has served on such a committee or participated in such work or has performed such a mission the immunities specified in Part II of the Fifth Schedule.

             (2)  Regulations made for the purposes of this section may be of general application or may relate to:

                     (a)  particular international organisations to which this Act applies;

                     (b)  particular offices or classes of offices;

                     (c)  particular conferences, committees or missions or classes of conferences, committees or missions; or

                     (d)  representatives of particular countries, of particular international organisations to which this Act applies or of particular overseas organisations to which this Act applies.

             (3)  Where by the regulations any privileges or immunities are conferred upon a person who is accredited to, or is in attendance at an international conference convened by, an international organisation to which this Act applies as a representative of:

                     (a)  a country other than Australia;

                     (b)  another international organisation to which this Act applies; or

                     (c)  an overseas organisation to which this Act applies;

that person is entitled to the same privileges and immunities while travelling to a place for the purpose of presenting his or her credentials or of attending the conference or while returning from a place after ceasing to be so accredited or after attending the conference.

             (4)  Where by the regulations any privileges or immunities are conferred upon a person who is serving on a committee, or participating in the work, of an international organisation to which this Act applies or is performing, whether alone or jointly with other persons, a mission on behalf of such an organisation, that person is entitled to the same privileges and immunities while travelling to a place for the purpose of serving on the committee or participating in that work or performing the mission or while returning from a place after serving on the committee or participating in that work or performing the mission.

             (5)  Subject to subsection (6), where by the regulations or by subsection (3) any privileges or immunities are conferred upon a person who is, or has been, a person accredited to, or in attendance at an international conference convened by, an international organisation to which this Act applies as a representative of:

                     (a)  a country other than Australia;

                     (b)  another international organisation to which this Act applies; or

                     (c)  an overseas organisation to which this Act applies;

a person who is, or has been during any period, a member of the official staff of the first‑mentioned person is entitled, in respect of that period, to the same privileges and immunities.

             (6)  A person who is, or has been, a representative of:

                     (a)  a country other than Australia;

                     (b)  another international organisation to which this Act applies; or

                     (c)  an overseas organisation to which this Act applies;

or a member of the official staff of such a representative during the period when he or she is or was an Australian citizen is not entitled under this section or the regulations to any privileges or immunities in respect of that period, except in respect of acts and things done in his or her capacity as such a representative or member.

7  Privileges and immunities of representatives attending certain international conferences or engaged on missions in Australia or a Territory

             (1)  Where:

                     (a)  an international conference is, or is to be, held in Australia or in a Territory of the Commonwealth; or

                     (b)  a mission is, or is to be, sent by:

                              (i)  a country other than Australia; or

                             (ii)  an international organisation to which this Act applies or an overseas organisation to which this Act applies;

                            to Australia or to a Territory of the Commonwealth;

and it appears to the Governor‑General that the provisions of this Act other than this section do not, or may not, apply in relation to that conference or mission but it is desirable that diplomatic privileges and immunities should be applicable in relation to that conference or mission, the regulations may declare the conference or mission, as the case may be, to be a conference or mission to which this section applies.

             (2)  Subject to subsection (3), where a conference or mission has been declared by the regulations to be a conference or mission to which this section applies:

                     (a)  a person who is, or has been, a representative of:

                              (i)  a country other than Australia; or

                             (ii)  an international organisation to which this Act applies or an overseas organisation to which this Act applies;

                            at the conference or on the mission is, in respect of the period in which he or she is, or has been, such a representative, entitled to the privileges and immunities accorded to a diplomatic agent;

                     (b)  a person who is, or has been, a member of the official staff of a person referred to in paragraph (a) during the whole or any part of the period referred to in that paragraph is entitled to the privileges and immunities accorded to a member of the administrative and technical staff of a diplomatic mission in respect of that period or that part of that period, as the case may be; and

                     (c)  in the case of an international conference—a person who is, or has been, a member of the secretariat established for the purposes of the conference is entitled to immunity from suit and from other legal process in respect of acts and things done in his or her capacity as such a member.

             (3)  A person who is, or has been, in attendance at an international conference, or engaged on a mission, to which this section applies as a representative, or as a member of the official staff of a representative, of:

                     (a)  a country other than Australia; or

                     (b)  an international organisation to which this Act applies or an overseas organisation to which this Act applies;

during a period when he or she is or was an Australian citizen, is not entitled under subsection (2) to any privileges or immunities in respect of that period, except in respect of acts and things done in his or her capacity as such a representative or member.

             (4)  If:

                     (a)  regulations are made for the purposes of subsection (1) after the commencement of this subsection; and

                     (b)  those regulations are in force immediately before the end of the period of 12 months after they came into effect;

those regulations cease to be in force at the end of that 12‑month period.

             (5)  If:

                     (a)  regulations were made for the purposes of subsection (1) before the commencement of this subsection; and

                     (b)  those regulations are in force immediately before the end of the period of 12 months after the commencement of this subsection;

those regulations cease to be in force at the end of that 12‑month period.

8  Withdrawal of privileges and immunities of representatives of countries not according reciprocal treatment

             (1)  Where the Minister is satisfied that persons, or members of the official staffs of persons, representing Australia at an international conference in a country would not receive in that country privileges and immunities corresponding to those conferred in Australia by this Act or the regulations upon persons, or upon members of the official staffs of persons, representing that country, the Minister may, by instrument in writing, withdraw from the representatives, or from the members of the official staffs of the representatives, of that country all or any of those privileges and immunities.

             (2)  The Minister shall cause any such instrument to be published in the Gazette.

9  Privileges and immunities of judges and officials of, and persons engaged in business before, the International Court of Justice

                   The regulations may confer upon:

                     (a)  the judges, assessors and officials of the International Court of Justice established by the Charter of the United Nations;

                     (b)  persons engaged on missions by order of that Court;

                     (c)  the agents, advocates and counsel of countries that are parties in cases before that Court; and

                     (d)  witnesses in cases before that Court;

such privileges and immunities as are required to give effect to the Statute of that Court and such privileges and immunities in respect of acts and things done in the course of the performance of their functions in connexion with the business of that Court as are required to give effect to any resolution of, or convention or agreement approved by, the General Assembly of the United Nations.

9A  Privileges and immunities in respect of certain proceedings under the Investment Convention

             (1)  The regulations may confer upon:

                     (a)  conciliators appointed to a Conciliation Commission; and

                     (b)  arbitrators appointed to an Arbitral Tribunal; and

                     (c)  arbitrators appointed to an ad hoc Committee of 3 persons under Article 52;

the privileges and immunities required to give effect to Article 21 and paragraph (3) of Article 24.

             (2)  The regulations may confer upon parties, agents, counsel, advocates, witnesses and experts in proceedings under the Investment Convention the privileges and immunities required to give effect to Article 22.

             (3)  This section is not to be read as limiting any other provision of this Act, including the power to prescribe an organisation as an international organisation to which this Act applies.

             (4)  A word or expression used in this section and in the Investment Convention (whether or not a particular meaning is given to it by the Investment Convention) has, in this section, the same meaning as it has in the Investment Convention.

             (5)  A reference in this section to a numbered Article is a reference to the Article so numbered in the Investment Convention.

9B  Privileges and immunities of members of other international tribunals

             (1)  The regulations may confer upon:

                     (a)  a specified international tribunal; and

                     (b)  the members and officials of a specified international tribunal; and

                     (c)  experts and other persons engaged on missions by order of a specified international tribunal; and

                     (d)  the agents, advocates and counsel of parties in cases before a specified international tribunal; and

                     (e)  witnesses in cases before a specified international tribunal;

such privileges and immunities as are required to give effect to:

                      (f)  if the instrument by which the international tribunal is established relates to the privileges and immunities at the international tribunal—that instrument; or

                     (g)  if an agreement to which Australia and one or more other countries are parties relates to the privileges and immunities of the international tribunal—that agreement.

             (2)  This section and section 6 do not limit each other.

             (3)  In this section:

international tribunal means an international tribunal (however described) that:

                     (a)  has a judicial or quasi‑judicial character; and

                     (b)  is established by or under an agreement to which Australia and one or more other countries are parties;

but does not include the International Court of Justice established by the Charter of the United Nations.

10  Waiver

                   The regulations may make provision for or in relation to the waiver of any privileges or immunities to which an international organisation or a person is entitled by virtue of this Act or the regulations.

11  Certificates by Minister

             (1)  The Minister may give a certificate in writing certifying any fact relating to the question whether a person is, or was at any time or in respect of any period, entitled, by virtue of this Act or the regulations, to any privileges or immunities.

             (2)  In any proceedings, a certificate given under this section is evidence of the facts certified.

11B  Preservation of exemption from duties on importations

                   Despite:

                     (a)  section 177‑5 of the GST Act; and

                     (b)  section 21‑5 of the Luxury Car Tax Act; and

                     (c)  section 27‑25 of the Wine Equalisation Tax Act;

indirect tax that would be payable on an importation under one of those Acts is not payable on an importation covered by an immunity from taxation (including customs duties) conferred by the regulations.

11C  Indirect tax concession scheme

             (1)  If:

                     (a)  an acquisition covered by regulations made for the purposes of this section is made:

                              (i)  by or on behalf of an organisation upon which the regulations have conferred an exemption (to some extent) from taxation; or

                             (ii)  by or on behalf of a person (the person) upon whom the regulations have conferred an exemption (to some extent) from taxation; and

                     (b)  at the time of the acquisition, it was intended for:

                              (i)  the official use of the organisation or the person; or

                             (ii)  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 organisation (or a person in a class of persons determined by the Minister), or the person, an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.

             (2)  A claim for an amount covered by subsection (1) must be in the approved form.

             (3)  The amount is payable:

                     (a)  in accordance with the conditions and limitations; and

                     (b)  within the period and in the manner;

set out in regulations made for the purposes of this section.

             (4)  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.

             (5)  A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

12  Protection of names etc. of international organisations

             (1)  Except with the consent in writing of the Minister, a person (including a body corporate) shall not:

                     (a)  use the name or an abbreviation of the name of an international organisation to which this Act applies in connexion with a trade, business, profession, calling or occupation; or

                     (b)  use:

                              (i)  a seal, emblem or device that is identical with the official seal or emblem of an international organisation to which this Act applies;

                             (ii)  a seal, emblem or device so nearly resembling the official seal or emblem of such an organisation as to be capable of being mistaken for that seal or emblem; or

                            (iii)  a seal, emblem or device that is capable of being taken to be the official seal or emblem of such an organisation.

Penalty:  $1,000.

             (2)  Where, without the consent in writing of the Minister, the name or an abbreviation of the name of an international organisation to which this Act applies, or a seal, emblem or device referred to in paragraph (1)(b):

                     (a)  is used as, or as part of, the name, seal or emblem of an association;

                     (b)  is used as, or as part of, the name or emblem of a newspaper or magazine owned by, or published by or on behalf of, an association; or

                     (c)  is used by an association in connexion with any activity of the association so as to imply that the association is in any way connected with that organisation;

then:

                     (d)  if the association is a body corporate—the association; or

                     (e)  if the association is not a body corporate—every member of the governing body of the association;

is guilty of an offence against this section and is punishable upon conviction by a fine not exceeding $1,000.

          (2A)  An offence under subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (3)  A person shall not be convicted of an offence against this section in respect of the use of an abbreviation of the name of an international organisation to which this Act applies if the use occurred in such circumstances or in relation to such matters as to be unlikely to be taken to imply any connexion with the organisation, unless the prosecution proves that the use was intended to imply such a connexion.

             (4)  The conviction of a person of an offence under this section in respect of the use of a name, abbreviation of a name, seal, emblem or device does not prevent a further conviction of that person in respect of the use of that name, abbreviation, seal, emblem or device at any time after the first‑mentioned conviction.

             (5)  For the purposes of this section:

                     (a)  any combination of words or letters, or of both words and letters, that is capable of being understood as referring to an international organisation to which this Act applies shall be deemed to be an abbreviation of the name of that organisation; and

                     (b)  if a seal or emblem is declared by the regulations to be the official seal or emblem of an international organisation to which this Act applies, that seal or emblem shall be taken to be the official seal or emblem of that organisation.

             (6)  Proceedings under this section shall not be instituted without the consent in writing of the Attorney‑General.

12A  Conferral of juridical personality and legal capacities

             (1)  This section applies to an organisation if:

                     (a)  either:

                              (i)  the organisation is established by an instrument to which 2 or more countries are parties; or

                             (ii)  an instrument to which Australia and one or more other countries are parties recognises the organisation as having international legal personality; and

                     (b)  it appears to the Minister that the provisions of this Act other than this section do not, or may not, apply in relation to the organisation, but that it is desirable that juridical personality and one or more legal capacities should be conferred on the organisation.

             (2)  The regulations may confer upon a specified organisation juridical personality and such legal capacities as are necessary for the exercise of the powers, and the performance of the functions, of the organisation.

12B  No registration under the GST Act

                   For the purposes of the GST Act, an organisation or person upon which or whom the regulations have conferred privileges and immunities is treated as not carrying on an enterprise when acting in the capacity in respect of which the organisation or person was granted those privileges and immunities.

Note:          This means that the organisation or person cannot be registered under Division 23 of the GST Act in that capacity.

13  Regulations

             (1)  The Governor‑General may make regulations, not inconsistent with this Act, prescribing all 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.

             (2)  Regulations under this Act may be expressed to take effect from a day specified in a written determination made by the Minister under this subsection for the purposes of the commencement of those regulations. If the purpose or object underlying those regulations is to implement an international instrument (whether or not that purpose is expressly stated in those regulations), the day must not be earlier than the day on which the instrument becomes effective for Australia.

             (3)  Subsection (2) has effect despite anything in the Legislative Instruments Act 2003.

             (4)  If a determination under subsection (2) is made after the commencement of the Legislative Instruments Act 2003, the determination is a legislative instrument for the purposes of that Act.

 

 

The Schedules 

 

First Schedule— 

Section 6

Privileges and Immunities of International Organisation

              1.  Immunity of the organisation, and of the property and assets of, or in the custody of, or administered by, the organisation, from suit and from other legal process.

              2.  Inviolability of property and assets of, or in the custody of, or administered by, the organisation and of premises of, or occupied by, the organisation.

              3.  Exemption of property and assets of, or in the custody of, or administered by, the organisation from restrictions and controls.

              4.  Inviolability of archives.

              5.  Exemption from currency and exchange restrictions.

              6.  Exemption from duties on the importation or exportation of—

                     (a)  goods imported or exported by the organisation for its official use; and

                     (b)  publications of the organisation imported or exported by it.

              7.  Exemption of the organisation from the liability to pay or collect taxes other than duties on the importation or exportation of goods and of the income, property, assets and transactions of the organisation from such taxes.

              8.  Exemption from taxes of obligations and securities issued or guaranteed by the organisation and of interest and dividends on such obligations and securities.

              9.  Exemption from prohibitions and restrictions on the importation or exportation of—

                     (a)  goods imported or exported by the organisation for its official use; and

                     (b)  publications of the organisation imported or exported by it.

            10.  The right to avail itself, for telegraphic communications sent by it and containing only matter intended for publication by the press or for broadcasting (including communications addressed to or despatched from places outside Australia), of any reduced rates applicable in relation to telegraphic communications by the press.

            11.  Absence of censorship for official correspondence and other official communications.

            12.  The right to use codes and to send and receive correspondence and other papers and documents by couriers or in sealed bags and to have any such couriers or bags treated as diplomatic couriers or diplomatic bags, as the case may be.

 

Second Schedule— 

Section 6

Part I

Privileges and Immunities of High Officer of International Organisation

                   The like privileges and immunities (including privileges and immunities in respect of a spouse and children under the age of twenty‑one years) as are accorded to a diplomatic agent.

Part II

Immunities of Former High Officer of International Organisation

                   Immunity from suit and from other legal process in respect of acts and things done in his capacity as such an officer.

 

Third Schedule— 

Section 6

Part I

Privileges and Immunities of Representative accredited to, or attending Conference convened by, International Organisation

              1.  Immunity from personal arrest or detention.

              2.  Immunity from suit and from other legal process in respect of acts and things done in his capacity as such a representative.

              3.  Inviolability of papers and documents.

              4.  The right to use codes and send and receive correspondence and other papers and documents by couriers or in sealed bags.

              5.  Exemption (including exemption of the spouse of the representative) from the application of laws relating to immigration, the registration of aliens and the obligation to perform national service.

              6.  Exemption from currency or exchange restrictions to such extent as is accorded to a representative of a foreign government on a temporary mission on behalf of that government.

              7.  The like privileges and immunities, not being privileges and immunities of a kind referred to in any of the preceding paragraphs, as are accorded to a diplomatic agent, other than exemption from—

                     (a)  excise duties; and

                     (c)  duties on the importation or exportation of goods not forming part of personal baggage.

Part II

Immunities of Former Representative accredited to, or attending Conference convened by, International Organisation

                   Immunity from suit and from other legal process in respect of acts and things done in his capacity as such a representative.

 

Fourth Schedule— 

Section 6

Part I

Privileges and Immunities of Officer (other than High Officer) of International Organisation

              1.  Immunity from suit and from other legal process in respect of acts and things done in his capacity as such an officer.

              2.  Exemption from taxation on salaries and emoluments received from the organisation.

              3.  Exemption (including exemption of a spouse and any dependent relatives) from the application of laws relating to immigration and the registration of aliens.

              4.  Exemption from the obligation to perform national service.

              5.  Exemption from currency or exchange restrictions to such extent as is accorded to an official, of comparable rank, forming part of a diplomatic mission.

              6.  The like repatriation facilities (including repatriation facilities for a spouse and any dependent relatives) in time of international crisis as are accorded to a diplomatic agent.

              7.  The right to import furniture and effects free of duties when first taking up a post in Australia and to export furniture and effects free of duties when leaving Australia on the termination of his functions.

Part II

Immunities of Former Officer (other than High Officer) of International Organisation

                   Immunity from suit and from other legal process in respect of acts and things done in his capacity as such an officer.

 

Fifth Schedule 

Section 6

Part I

Privileges and Immunities of Person serving on Committee or participating in Work of, or performing Mission on behalf of, International Organisation

              1.  Immunity from personal arrest or detention.

              2.  Immunity from suit and from other legal process in respect of acts and things done in serving on the committee, participating in the work or performing the mission.

           2A.  Exemption from taxation on salaries and emoluments received from the organisation.

              3.  Inviolability of papers and documents.

              4.  The right, for the purpose of communicating with the organisation, to use codes and to send and receive correspondence and other papers and documents by couriers or in sealed bags.

              5.  Exemption from currency or exchange restrictions to such extent as is accorded to a representative of a foreign government on a temporary mission on behalf of that government.

              6.  The like privileges and immunities in respect of personal baggage as are accorded to a diplomatic agent.

Part II

Immunities of Person who has served on Committee or participated in Work of, or performed Mission on behalf of, International Organisation

                   Immunity from suit and from other legal process in respect of acts and things done in serving on the committee, participating in the work or performing the mission.

Notes to the International Organisations (Privileges and Immunities) Act 1963

Note 1

The International Organisations (Privileges and Immunities) Act 1963 as shown in this compilation comprises Act No. 50, 1963 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 17 October 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
International Organizations (Privileges and Immunities) Act 1963	50, 1963	18 Oct 1963	15 Nov 1963
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	—
International Organizations (Privileges and Immunities) Amendment Act 1982	4, 1982	22 Mar 1982	19 Apr 1982	—
Statute Law (Miscellaneous Provisions) Act 1987	141, 1987	18 Dec 1987	S. 3: Royal Assent (a)	S. 5(1)
ICSID Implementation Act 1990	107, 1990	18 Dec 1990	Part 1 (ss. 1, 2): Royal Assent Remainder: 1 June 1991 (see Gazette 1991, No. S98)	—
Foreign Affairs and Trade Legislation Amendment Act 1997	150, 1997	17 Oct 1997	Schedule 1 (items 7–14): 17 Oct 1997 (b)	Sch. 1 (item 14) [see Table A]
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 7 (items 19–28): (c)	—
Foreign Affairs and Trade Legislation Amendment (Application of Criminal Code) Act 2001	35, 2001	28 Apr 2001	26 May 2001	S. 4 [see Table A]
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1–52, 54–75, 78–82): 20 May 2002 Remainder: Royal Assent	—
Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003	140, 2003	17 Dec 2003	S. 4 and Schedule 1 (item 28): (d)	S. 4 [see Table A]
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 5 (items 127–129) and Schedule 6 (items 5–11): Royal Assent	Sch. 6 (items 5–11) [see Table A]
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 352–359): 4 July 2008	—

(a)     The International Organisations (Privileges and Immunities) Act 1963 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the day on which it              receives the Royal Assent.

(b)     The International Organisations (Privileges and Immunities) Act 1963 was amended by Schedule 1 (items 7–13) only of the Foreign Affairs and Trade Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(c)     The International Organisations (Privileges and Immunities) Act 1963 was amended by Schedule 7 (items 19–28) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(9) of which provides as follows:

                 (9)   Schedules 7 and 8 (other than items 1 to 6 of Schedule 8) commence immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

         The A New Tax System (Goods and Services Tax) Act 1999 came into operation 1 July 2000.

(d)     Subsection 2(1) (items 2 and 3) of the Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences on the day or at the time specified in column 2 of the table.

 

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
2.  Sections 4 and 5	Immediately after the commencement of sections 3 to 62 of the Legislative Instruments Act 2003	1 January 2005
3.  Schedule 1	Immediately after the commencement of sections 3 to 62 of the Legislative Instruments Act 2003	1 January 2005

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed    rs. = repealed and substituted
Provision affected	How affected
Title.....................................	am. No. 150, 1997
S. 1......................................	am. No. 150, 1997
S. 2......................................	am. No. 4, 1982
	rep. No. 44, 1987
S. 3......................................	am. No. 4, 1982; No. 141, 1987; No. 107, 1990; No. 150, 1997; No. 177, 1999; No. 73, 2008
S. 4A...................................	ad. No. 35, 2001
Heading to s. 5..................	am. No. 150, 1997
S. 5......................................	am. No. 150, 1997
Heading to s. 5A................	am. No. 150, 1997
S. 5A...................................	ad. No. 4, 1982
	am. No. 150, 1997
S. 5B...................................	ad. No. 10, 2003
Heading to s. 6..................	am. No. 150, 1997
S. 6......................................	am. No. 4, 1982; No. 150, 1997; No. 73, 2008
S. 7......................................	am. No. 4, 1982; No. 141, 1987; No. 150, 1997; No. 73, 2008
S. 9A...................................	ad. No. 107, 1990
	am. No. 150, 1997
S. 9B...................................	ad. No. 150, 1997
S. 10....................................	am. No. 150, 1997
S. 11A.................................	ad. No. 150, 1997
	rep. No. 101, 2006
Ss. 11B, 11C.......................	ad. No. 177, 1999
Heading to s. 12................	am. No. 150, 1997
S. 12....................................	am. No. 93, 1966; No. 4, 1982; No. 141, 1987; No. 150, 1997; No. 35, 2001
S. 12A.................................	ad. No. 150, 1997
S. 12B.................................	ad. No. 177, 1999
S. 13....................................	am. No. 150, 1997; No. 140, 2003
First Schedule...................	am. No. 150, 1997
Second Schedule..............	am. No. 141, 1987; No. 150, 1997
Third Schedule..................	am. No. 141, 1987; No. 150, 1997; No. 101, 2006
Fourth Schedule................	am. No. 141, 1987; No. 150, 1997
Fifth Schedule...................	am. No. 4, 1982; No. 141, 1987; No. 150, 1997

Table A

Application, saving or transitional provisions

Foreign Affairs and Trade Legislation Amendment Act 1997 (No. 150, 1997)

Schedule 1

14  Transitional—organisations with headquarters in Australia—repayment of amounts relating to sales tax

(1)       If:

                     (a)  any regulations are made for the purposes of section 11A of the International Organisations (Privileges and Immunities) Act 1963 within 90 days after the commencement of this item; and

                     (b)  those regulations apply to an international organisation; and

                     (c)  the organisation had its headquarters in Australia as at 1 January 1997; and

                     (d)  at a time before those regulations came into effect, goods were sold to the organisation for its official use; and

                     (e)  the seller has paid sales tax to the Commonwealth in respect of the sale; and

                      (f)  at the time of the sale, there was no sales tax ruling that:

                              (i)  applied to the sale; and

                             (ii)  contained an express reference to the organisation; and

                     (g)  within 90 days after those regulations took effect, the organisation gives the Commissioner of Taxation a written claim for the payment of an amount equal to the sales tax paid by the seller; and

                     (h)  the organisation gives the Commissioner of Taxation such information about the claim as the Commissioner of Taxation requires;

the Commissioner of Taxation must, on behalf of the Commonwealth, pay to the organisation an amount equal to the sales tax paid by the seller.

(2)       Paragraph (1)(d) applies to a sale even if the sale occurred before the commencement of this item.

(3)       This item does not prevent 2 or more claims from being set out in the same document.

(4)       The Consolidated Revenue Fund is appropriated for the purposes of subitem (1).

Foreign Affairs and Trade Legislation Amendment (Application of Criminal Code) Act 2001 (No. 35, 2001)

4  Application of amendments

             (1)  Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

             (2)  For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003 (No. 140, 2003)

4  Transitional provisions

             (1)  If legislation introduced into the Parliament before the commencing day but commencing on or after that day:

                     (a)  authorises an instrument to be made in the exercise of a power delegated by the Parliament; and

                     (b)  is expressed to require that instrument to be published as a statutory rule under the Statutory Rules Publication Act 1903;

any instrument so made is taken to be an instrument referred to in paragraph 6(b) of the Legislative Instruments Act 2003 despite the repeal by this Act of the Statutory Rules Publication Act 1903.

             (2)  If legislation introduced into the Parliament before the commencing day but commencing on or after that day:

                     (a)  authorises an instrument to be made in the exercise of a power delegated by the Parliament; and

                     (b)  is expressed to declare that instrument to be a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901;

any instrument so made is taken to be an instrument referred to in subparagraph 6(d)(i) of the Legislative Instruments Act 2003 despite the repeal by this Act of section 46A of the Acts Interpretation Act 1901.

             (3)  If legislation that is in force immediately before the commencing day or that is introduced into the Parliament before that day but that commences on or after that day:

                     (a)  authorised or authorises an instrument to be made in the exercise of a power delegated by the Parliament that adversely affects the rights of a person, or results in the imposition of liabilities on a person; and

                     (b)  provided or provides that the instrument has effect, to the extent that it adversely affects those rights or results in the imposition of those liabilities, despite subsection 48(2) of the Acts Interpretation Act 1901, before the date of its notification in the Gazette;

that legislation is to be construed, on and after the commencing day or the day of its commencement, whichever last occurs, as if it had provided instead that the instrument, to the extent that it adversely affects those rights or results in the imposition of those liabilities, has effect, despite subsection 12(2) of the Legislative Instruments Act 2003, before its registration under that Act.

             (4)  If:

                     (a)  legislation (the enabling legislation) in force immediately before the commencing day:

                              (i)  authorises the making of an instrument; and

                             (ii)  does not declare such an instrument to be a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 but nonetheless makes provision for its disallowance by the application, with or without modification, of the provisions of Part XII of that Act; and

                     (b)  an instrument is made in the exercise of that authority on or after the commencing day; and

                     (c)  the instrument is not a legislative instrument for the purposes of the Legislative Instruments Act 2003 or otherwise;

the enabling legislation has effect, on and after the commencing day, as if:

                     (d)  it had declared such instruments to be disallowable instruments for the purposes of section 46B of the Acts Interpretation Act 1901; and

                     (e)  it had provided for such modifications of the operation of that section as are necessary to ensure that the effect of the applied provisions of Part XII of the Acts Interpretation Act 1901 is preserved.

             (5)  In this section:

commencing day means the commencing day within the meaning of the Legislative Instruments Act 2003.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

5  Application of Schedule 5 amendments

The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.

6  Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

                     (a)  any act done or omitted to be done; or

                     (b)  any state of affairs existing; or

                     (c)  any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7  Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

                     (a)  making or amending an assessment (including under a provision that is itself repealed or amended);

                     (b)  exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998‑99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

                   Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998‑99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

                   The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998‑99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd’s liability to a penalty by way of additional tax.

                   Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

                   Item 7 will also preserve Greg Ltd’s right, under former section 160ART of that Act, to object against the Commissioner’s amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997‑98 income year, Duffy Property Ltd withheld amounts from its employees’ wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

                   Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company’s records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

                   Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8  Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9  Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

                     (a)  a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

                              (i)  general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

                             (ii)  interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

                     (b)  in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10  Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11  Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.