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Determinations/Other as amended, taking into account amendments up to Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (United Arab Emirates) Determination 2018
Administered by: Foreign Affairs and Trade
Registered 01 Feb 2018
Start Date 06 Sep 2016
Table of contents.

Commonwealth Coat of Arms of Australia

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000

made under section 10A of the

Consular Privileges and Immunities Act 1972

Compilation No. 8

Compilation date:                              6 September 2016

Includes amendments up to:            F2018L00074

Registered:                                         1 February 2018

 

About this compilation

This compilation

This is a compilation of the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 that shows the text of the law as amended and in force on 6 September 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Name of Determination................................................................................................. 1

3............ Definitions..................................................................................................................... 1

4............ Consular post covered by this Determination................................................................ 1

5............ Persons covered by this Determination......................................................................... 1

6............ Acquisitions covered by this Determination.................................................................. 2

7............ Uses covered by this Determination.............................................................................. 4

8............ Conditions..................................................................................................................... 4

9............ Manner of payment....................................................................................................... 6

10.......... Delegation..................................................................................................................... 6

Schedule 1—Details of scheme                                                                                                    7

Endnotes                                                                                                                                                               22

Endnote 1—About the endnotes                                                                                                      22

Endnote 2—Abbreviation key                                                                                                          23

Endnote 3—Legislation history                                                                                                       24

Endnote 4—Amendment history                                                                                                     26

 


 

 

1  Name of Determination

                   This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.

3  Definitions

             (1)  In this Determination:

Act means the Consular Privileges and Immunities Act 1972.

member of the family or family member, in relation to a person, means any of the following members of the person’s family who forms part of the person’s household, and whose arrival has been notified to the Department of Foreign Affairs and Trade under Article 24 of the Convention:

                     (a)  the person’s spouse;

                     (b)  unmarried children up to the age of 21 years;

                     (c)  unmarried children up to the age of 25 years who are undertaking full‑time studies at an Australian educational institution;

                     (d)  unmarried children who are incapable of self‑support because of a physical or mental disability.

sending State, in relation to a consular post, means the overseas country which the consular post represents.

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)  In this Determination, unless the contrary intention appears, a reference to a consular officer (including the head of the consular post), or a consular employee, of a consular post covered by this Determination includes a member of the family of the officer or employee.

4  Consular post covered by this Determination

                   For subparagraph 10A(1)(a)(i) of the Act, a consular post representing a country mentioned in an item in Schedule 1 is a consular post covered by this Determination.

5  Persons covered by this Determination

                   For subparagraph 10A(1)(a)(ii) of the Act, the following persons (in relation to a consular post covered by this Determination) are covered by this Determination:

                     (a)  the head of the consular post;

                     (b)  any other consular officer of the consular post;

                     (c)  a consular employee of the consular post.

6  Acquisitions covered by this Determination

             (1)  For paragraph 10A(1)(a) of the Act, the following acquisitions are covered by this Determination:

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

                              (i)  goods (by purchase or lease);

                             (ii)  consular 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 section 7 of the Act;

                   (ba)  an acquisition of the following warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act:

                              (i)  alcohol;

                             (ii)  tobacco;

                     (c)  an acquisition of any of the following, if the acquisition is subject to an arrangement between the sending State and the Commonwealth for reimbursement of indirect tax:

                              (i)  construction or renovation services;

                             (ii)  real property;

                            (iii)  any other thing.

             (2)  However:

                     (a)  a limitation mentioned in an item in Schedule 1 applies to an acquisition by a person mentioned in the item, if the acquisition is made for a use mentioned, in relation to that person, in the item; and

                     (b)  an acquisition of a motor vehicle for the personal use of a consular officer (but not a member of the officer’s family) of a consular post covered by this Determination is covered by this Determination only if:

                              (i)  the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the officer received:

                                        (A)  a concession under section 10A of the Act; or

                                        (B)  an exemption from indirect tax under subsection 6 (1A) of the Act; or

                             (ii)  within the previous 3 years, the officer has not received:

                                        (A)  a concession under section 10A of the Act for the acquisition of another motor vehicle; or

                                        (B)  an exemption from indirect tax under subsection 6(1A) 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 consular officer of a consular post covered by this Determination is covered by this Determination only if:

                              (i)  the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the consular officer) received:

                                        (A)  a concession under section 10A of the Act; or

                                        (B)  an exemption from indirect tax under subsection 6(1A) 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, no family member (except the consular officer) has received:

                                        (A)  a concession under section 10A of the Act for the acquisition of another motor vehicle; or

                                        (B)  an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; and

                     (d)  unless mentioned in Schedule 1, the only acquisition covered by this Determination for the personal use of a consular employee (but not a member of the family of the consular employee) of a consular post covered by this Determination, is an acquisition of a Australian‑manufactured motor vehicle:

                              (i)  within the first 6 months of the employee’s installation in Australia provided that the employee has not previously received:

                                        (A)  a concession under section 10A of the Act for the acquisition of another motor vehicle; or

                                        (B)  an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle; or

                             (ii)  in exceptional circumstances to replace a motor vehicle for which the employee received:

                                        (A)  a concession under section 10A of the Act; or

                                        (B)  an exemption from indirect tax under subsection 6(1A) of the Act; and

                     (e)  an acquisition for the personal use of a member of the family of a consular employee of a consular post covered by this Determination is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use; and

                      (f)  the only acquisition covered by this Determination for a consular post headed by an honorary consular officer is an acquisition of alcohol or tobacco:

                              (i)  obtained in connection with a national day celebration for that consular post; and

                             (ii)  that are freed from duties of excise under section 7 of the Act.

             (3)  In subparagraphs (2)(b)(i), (c)(i) and (d)(ii):

exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

             (4)  Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if:

                     (a)  the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and

                     (b)  the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 or 2 of Article 50, or Article 62, of the Convention and section 5 of the Act.

7  Uses covered by this Determination

             (1)  For subparagraph 10A(1)(b)(ii) of the Act in relation to an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6 (1)(b) or (ba), personal use by a person covered by this Determination is a use covered by this Determination.

Note:          Under subsection 10A(1) of the Act, a payment under the indirect tax concession scheme must be made for an acquisition, other than an acquisition of a kind mentioned in subparagraph 6(1)(a)(i) or (vi) or paragraph 6(1)(b) or (ba), only if, at the time of the acquisition, the acquisition was intended for the official use of the consular post.

             (2)  However, personal use of an acquisition in subsection (1) by a person covered by this Determination is covered by this Determination only if:

                     (a)  the person is not:

                              (i)  an Australian citizen; or

                             (ii)  ordinarily resident in Australia or in an external Territory; or

                     (b)  Schedule 1 states that the acquisition is covered for the personal use of the person.

8  Conditions

             (1)  For paragraph 10A(3)(a) of the Act, the amount mentioned in subsection 10A(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 head of the consular post and the Commonwealth to repay to the Commonwealth the amount worked out in subsection (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 this Determination 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 this Determination 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 any other acquisition (except an acquisition covered by paragraph 6(1)(c))—the person assigns the benefits acquired to another person (except another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;

                     (b)  if the person who made the acquisition 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 the person complies with the agreement.

          (1A)  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.

             (2)  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 10A 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 subsection 10A of the Act in relation to the acquisition.

          (2A)  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 10A of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.

             (3)  A claim for the amount to be paid under section 10A of the Act:

                     (a)  must be signed by or on behalf of the head of the consular post; and

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

                     (c)  must be sent:

                              (i)  for 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 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 6(1)(c), except an acquisition of real property by lease—may only be sent:

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

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

                                        (A)  with another claim; or

                                        (B)  at least 3 months after another claim from the consular post 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 consular post is sent.

Note 1:       Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each consular post to one in each quarter, to minimise delays in the processing of claims.

Note 2:       A claim must be in an approved form, see subsections 3(1) and 10A(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.

             (4)  The amount mentioned in section 10A of the Act is not payable for an acquisition by a person 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 consular post’s, or the person’s, reasonable needs were met by that acquisition.

9  Manner of payment

                   For paragraph 10A(3)(b) of the Act, the amount is to be paid to a single recipient or account nominated by the head of the consular post.

10  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 8(1)(b) and (4)(b) of this Determination.

             (2)  A power delegated under subsection (1), when exercised by the delegate, is taken to have been exercised by the Minister.

             (3)  A delegation of power under subsection (1) does not prevent the exercise of the power by the Minister.


Schedule 1Details of scheme

(section 4 and subsections 6(2) and 7(2))

  

Note:       This Schedule lists the countries whose consular posts are covered by the Determination.  The Schedule also lists any exceptions to the standard package of concessions stated in sections 6 and 7 of the Determination.

 

 

Item

Country

Person and use

Limitation

 

2

Argentina

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

3

Austria

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

4

Bangladesh

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

5

Barbados

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

6

Belgium

Note:       There are no exceptions to the standard package of concessions for this country

 

7

Bolivia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

8

Brazil

 

 

 

8.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, electricity, gas, imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

8.2

 

A consular officer, for personal use

The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

10

Cameroon

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

11

Canada

Note:       There are no exceptions to the standard package of concessions for this country

 

12

Chile

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

13

China

Note:       There are no exceptions to the standard package of concessions for this country

 

14

Colombia

Note:       There are no exceptions to the standard package of concessions for this country

 

15

Cook Islands

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

16

Costa Rica

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

17

Croatia

Note:       There are no exceptions to the standard package of concessions for this country

 

18

Cuba

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

20

Czech Republic

Note:       There are no exceptions to the standard package of concessions for this country

 

21

Denmark

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

22

Dominican Republic

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

22A

East Timor

Any person, for the official use of the post, or a consular officer or a family member of a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

23

Ecuador

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

24

Egypt

Note:       There are no exceptions to the standard package of concessions for this country

 

25

El Salvador

A consular employee, or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the staff member’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

25A

Eritrea

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

26

Estonia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

27

Ethiopia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

28

Fiji

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

29

Finland

Note:       There are no exceptions to the standard package of concessions for this country

29A

Former Yugoslav Republic of Macedonia

Note:       There are no exceptions to the standard package of concessions for this country

 

30

France

 

 

 

30.1

 

Any person, for the official use of the post

The concession is limited to furniture, furnishings, household appliances and office equipment for official premises (including the head of the post’s residence), telecommunications, real property leases, electricity and gas, removal costs for the head of the post, imported motor vehicles, Australian‑
manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

30.2

 

A consular officer, for personal use

The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

31

Gabon

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

32

Germany

A consular employee or a family member of a consular employee, for personal use

 

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

33

Ghana

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

34

Greece

Note:       There are no exceptions to the standard package of concessions for this country

 

35

Haiti

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

37

Hungary

Note:       There are no exceptions to the standard package of concessions for this country

 

38

Iceland

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

39

India

Note:       There are no exceptions to the standard package of concessions for this country

 

40

Indonesia

 

 

 

40.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, electricity, gas, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

40.2

 

A consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

40A

Iraq

Note:       There are no exceptions to the standard package of concessions for this country

 

41

Ireland

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

 

 

 

 

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

43

Italy

A consular employee, or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

44

Jamaica

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

45

Japan

Note:       There are no exceptions to the standard package of concessions for this country

 

47

Kiribati

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

48

Korea, Republic of

Note:       There are no exceptions to the standard package of concessions for this country

 

49

Latvia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

50

Lebanon

 

 

 

50.1

 

Any person, for the official use of the post

The concession is limited to:

(a) Australian‑manufactured motor vehicles; and

(b) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and

(c) goods covered by paragraph 6(1)(b); and

(d) alcohol and tobacco covered by paragraph 6(1)(ba)

 

50.2

 

A consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

51

Lesotho

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

52

Liberia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

53

Lithuania

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

54

Luxembourg

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

55

Madagascar

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

56

Malaysia

 

 

 

56.1

 

Any person, for the official use of the post

The concession is limited to:

(a) Australian‑manufactured motor vehicles; and

(b) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and

(c) goods covered by paragraph 6(1)(b); and

(d) alcohol and tobacco covered by paragraph 6(1)(ba); and

(e) acquisitions covered by paragraph 6(1)(c)

 

56.2

 

A consular officer, for personal use

The concession is limited to:

(a) Australian‑manufactured motor vehicles; and

(b) services mentioned in subparagraph 6(1)(a)(vi); and

(c) goods covered by paragraph 6(1)(b); and

(d) alcohol and tobacco covered by paragraph 6(1)(ba)

 

57

Maldives

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

58

Malta

Note:       There are no exceptions to the standard package of concessions for this country

 

59

Mauritius

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

60

Mexico

Note:       There are no exceptions to the standard package of concessions for this country

 

61

Monaco

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

62

Mongolia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

63

Morocco

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

64

Nauru

Note:       There are no exceptions to the standard package of concessions for this country

 

65

Nepal

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

66

Netherlands

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

67

New Zealand

Any person, for the official use of the post, or a consular officer or a family member of a consular officer, for personal use

The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

68

Norway

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

68A

Oman

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

69

Pakistan

 

 

 

69.1

 

Any person, for the official use of the post

The concession is limited to:

(a) furniture and other household goods; and

(b) Australian‑manufactured motor vehicles; and

 

 

 

 

(c) telecommunications services; and

(d) goods covered by paragraph 6(1)(b); and

(e) wine, alcohol and tobacco covered by paragraph 6(1)(ba)

 

69.2

 

A consular officer or a family member of a consular officer, for personal use

The concession is limited to:

(a) furniture and other household goods; and

(b) Australian‑manufactured motor vehicles; and

(c) goods covered by paragraph 6(1)(b); and

(d) wine, alcohol and tobacco covered by paragraph 6(1)(ba)

 

70

Papua New Guinea

Note:       There are no exceptions to the standard package of concessions for this country.

 

70A

Paraguay

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

71

Peru

Any person, for the official use of the post or a consular officer, for personal use

The concession provided under subparagraph 6(1)(a)(i) is limited to household goods, motor vehicles and wine

 

72

Philippines

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

73

Poland

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the consular employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

74

Portugal

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

74A

Romania

Note:       There are no exceptions to the standard package of concessions for this country.

 

75

Russia

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

76

Samoa

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

77

San Marino

Note:       There are no exceptions to the standard package of concessions for this country

 

77A

Serbia

A consular employee, or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

78

Seychelles

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

79

Slovakia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

80

Slovenia

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

81

Solomon Islands

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

82

Spain

Note:       There are no exceptions to the standard package of concessions for this country

 

83

Sri Lanka

Note:       There are no exceptions to the standard package of concessions for this country

 

84

Sweden

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

85

Switzerland

A consular employee, or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

87

Tanzania

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

88

Thailand

 

 

 

88.1

 

Any person, for the official use of the post

The concession is limited to:

(a) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and

(b) goods

 

88.2

 

A consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

89

Tonga

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

90

Trinidad and Tobago

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

91

Tunisia

Any person, for the official use of the post, or a consular officer, for personal use

The concession is limited to:

(a) Australian‑manufactured motor vehicles; and

(b) goods covered by paragraph 6(1)(b); and

(c) alcohol and tobacco covered by paragraph 6(1)(ba)

 

92

Turkey

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

93

Tuvalu

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

94

Uganda

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

95

Ukraine

Note:       There are no exceptions to the standard package of concessions for this country

 

95A

United Arab Emirates

Note:       There are no exceptions to the standard package of concessions for this country

 

96

United Kingdom

 

 

 

96.1

 

Any person, for the official use of the post

The concession is limited to:

(a) services mentioned in subparagraphs 6(1)(a)(ii) to (vii); and

(b) goods

 

96.2

 

A consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

97

United States

A consular employee or a family member of a consular employee, for personal use

As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if:

(a) the acquisition is made within 6 months of the employee’s installation in Australia; and

(b) no family member has received:

(i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 6(1A) of the Act on the importation of another motor vehicle

 

98

Uruguay

 

 

 

98.1

 

Any person, for the official use of the post

The concession is limited to:

(a) consular mail services; and

(b) imported motor vehicles; and

(c) Australian‑manufactured motor vehicles; and

(d) goods covered by paragraph 6(1)(b); and

(e) alcohol and tobacco covered by paragraph 6(1)(ba); and

(f) acquisitions covered by paragraph 6(1)(c)

 

98.2

 

A consular officer, for personal use

The concession is limited to imported motor vehicles, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

99

Vanuatu

Note:       There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country

 

100

Vietnam

 

 

 

100.1

 

Any person, for the official use of the post

The concession is limited to telecommunications, real property leases, electricity, gas, Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 

100.2

 

A consular officer, for personal use

The concession is limited to Australian‑manufactured motor vehicles, goods covered by paragraph 6(1)(b) and alcohol and tobacco covered by paragraph 6(1)(ba)

 


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Title

Registration

Commencement

Application, saving and transitional provisions

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000

7 June 2000
(gaz 2000, No GN22)

1 July 2000 (s 2)

 

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1)

29 June 2000
(gaz 2000, No S354)

1 July 2000 (s 2)

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 2)

1 Aug 2000
(gaz, No S421)

ss 1–3 and Sch 1: 1 July 2000
Remainder: 1 Aug 2000

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1)

17 Oct 2001
(gaz 2001, No S438)

ss 1–3 and Sch 1: 1 July 2000
Sch 2: 30 Nov 2000
Remainder: 17 Oct 2001

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 1)

18 Jan 2005 (F2005L00110)

ss 1–3 and Sch 1: 17 Oct 2001
Sch 2: 31 Dec 2002
Sch 3: 23 Jan 2003
Sch 4: 4 Feb 2003
Remainder: 19 Jan 2005

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 2)

14 Sept 2005 (F2005L02626)

ss 1–3 and Sch 1: 1 Feb 2002
Sch 2: 23 Apr 2003
Sch 3: 1 Jan 2004
Sch 4: 12 Feb 2004
Sch 5: 1 June 2004
Sch 6: 1 Jan 2005
Sch 7: 9 Feb 2005
Remainder: 14 Apr 2005

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2006 (No. 1)

17 May 2006 (F2006L01523)

ss 1–3 and Sch 1: 1 Apr 2004
Sch 2: 12 July 2005
Sch 3: 1 Aug 2005
Sch 4: 27 Sept 2005
Sch 5: 18 May 2006

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2009 (No. 1)

5 May 2009 (F2009L01650)

ss 1–3 and Sch 1: 1 Jan 2003
s 4 and Sch 2: 1 Sept 2003
s 5 and Sch 3: 27 May 2006
s 6 and Sch 4: 13 Sept 2006
s 7 and Sch 5: 14 Sept 2007
s 8 and Sch 6: 25 Sept 2007
s 9 and Sch 7: 12 Oct 2007
s 10 and Sch 8: 6 May 2009

Privileges and Immunities Legislation Amendment Determination 2012 (No. 1)

29 Oct 2012 (F2012L02096)

Sch 7: 20 Apr 2009

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2013 (No. 1)

22 Aug 2013 (F2013L01604)

1 Aug 2012

Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (United Arab Emirates) Determination 2018

31 Jan 2018 (F2018L00074)

Sch 1: 6 Sept 2016 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2........................................

rep LA s 48D

s 6........................................

am 2000 No 1; 2000 No 2; 2006 No 1

s 7........................................

am 2000 No 1

s 8........................................

am 2000 No 1

Schedule 1

 

Schedule 1...........................

am 2000 No 1; 2000 No 2; 2001 No 1; 2005 No 1; 2005 No 2; 2006 No 1; 2009 No 1; 2012 No 1; 2013 No 1; F2018L00074