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SR 2002 No. 57 Regulations as made
These Regulations amend the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Privileges and Immunities) Regulations 2000.
Administered by: Foreign Affairs and Trade
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Exempt from sunsetting by the Legislative Instruments Act 2003 s 54(2) item 43
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR14-May-2002
Tabled Senate14-May-2002
Gazetted 28 Mar 2002
Date of repeal 19 Mar 2014
Repealed by Foreign Affairs and Trade (Spent and Redundant Instruments) Repeal Regulation 2014

Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Privileges and Immunities) Amendment Regulations 2002 (No. 1)1

Statutory Rules 2002 No. 572

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the International Organisations (Privileges and Immunities) Act 1963.

Dated 27 March 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

ALEXANDER DOWNER


1              Name of Regulations

                These Regulations are the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Privileges and Immunities) Amendment Regulations 2002 (No. 1).

2              Commencement

                These Regulations commence on gazettal.

3              Amendment of Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Privileges and Immunities) Regulations 2000

                Schedule 1 amends the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Privileges and Immunities) Regulations 2000.


Schedule 1        Amendments

(regulation 3)

  

[1]           Regulation 3, after definition of PrepCom

insert

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.

[2]           After regulation 14

insert

15            Indirect tax concession scheme — acquisitions

         (1)   For paragraph 11C (1) (a) of the Act, the following acquisitions by PrepCom are covered by these Regulations:

                (a)    an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):

                          (i)    goods (by purchase or lease);

                         (ii)    mail services;

                        (iii)    telecommunications services;

                        (iv)    electricity or gas services;

                         (v)    protection of premises services;

                        (vi)    removal of goods services;

                       (vii)    freight and cartage other than removal of goods;

               (b)    an acquisition of goods that are freed from duties of excise by subregulation 6 (1);

                (c)    an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations;

               (d)    an acquisition of any of the following, if the acquisition is subject to a written arrangement between PrepCom and the Commonwealth for reimbursement of indirect tax:

                          (i)    construction or renovation services;

                         (ii)    real property;

                        (iii)    any other thing.

         (2)   However, an acquisition by PrepCom is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of PrepCom.

16            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 there is a written arrangement between PrepCom and the Commonwealth for PrepCom to repay to the Commonwealth the amount worked out under subregulation (4) if:

                (a)    for a payment in relation to an acquisition of goods — PrepCom 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

               (b)    for a payment in relation to an acquisition of services or any other acquisition (except an acquisition covered by paragraph 15 (1) (d)) — PrepCom 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.

         (2)   Subregulation (1) does not apply to a payment in relation to the acquisition of goods or services that are disposed of to the Commonwealth in accordance with a written arrangement between the Commonwealth and PrepCom.

         (3)   For paragraph (1) (a):

                (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)    PrepCom is taken to have disposed of goods to which that paragraph applies within the period mentioned in that paragraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if:

                          (i)    PrepCom 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.

         (4)   For subregulation (1), the amount to be repaid is:

                (a)    for an acquisition of goods — 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 paragraph (1) (a) remaining after PrepCom disposes of the goods; and

               (b)    for an acquisition of services — the amount paid under section 11C of the Act in relation to the acquisition.

         (5)   However, for an acquisition of goods, PrepCom 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 PrepCom disposes of the goods.

17            Indirect tax concession scheme — claims for payment

                A claim for payment under regulation 15:

                (a)    must be signed by, or for, the Executive Secretary of PrepCom; and

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

                (c)    must be sent:

                          (i)    for an acquisition of a motor vehicle — to the Protocol Branch of the Department of Foreign Affairs and Trade; or

                         (ii)    in any other case — to the Australian Taxation Office; and

               (d)    for an acquisition of a motor vehicle or an acquisition of real property by lease — may be sent at any time after the acquisition; and

                (e)    for an acquisition of a kind mentioned in paragraph 15 (1) (d), except an acquisition of real property by lease — may only be sent:

                          (i)    in accordance with the arrangement mentioned in that paragraph; or

                         (ii)    if the arrangement does not specify a time when a claim may be sent:

                                   (A)     with another claim; or

                                   (B)     at least 3 months after another claim from PrepCom 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 PrepCom.

Note   Paragraphs 17 (e) and (f) are intended to limit the number of claims from PrepCom to one in each quarter, to minimise delays in the processing of claims.

18            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 of PrepCom.

Notes

1.       These Regulations amend Statutory Rules 2000 No. 84.

2.       Notified in the Commonwealth of Australia Gazette on 28 March 2002.