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Foreign States Immunities (Taxation) Regulations 2018

Authoritative Version
Regulations as made
These regulations repeal and remake the Foreign States Immunities Regulations 1987 which were due to sunset.
Administered by: Attorney-General's
Registered 03 Sep 2018
Tabling HistoryDate
Tabled HR10-Sep-2018
Tabled Senate10-Sep-2018
Table of contents.

Commonwealth Coat of Arms of Australia

 

Foreign States Immunities (Taxation) Regulations 2018

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 30 August 2018

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Christian Porter

Attorney‑General

 

 

 

 

  

  

  


Contents

Part 1—Preliminary                                                                                                                                        1

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

5............ Definitions..................................................................................................................... 1

Part 2—Tax laws in relation to which immunity does not apply                                        2

6............ No immunity in relation to certain tax laws of the Commonwealth............................... 2

7............ No immunity in relation to certain tax laws of New South Wales................................. 2

8............ No immunity in relation to certain tax laws of Victoria................................................. 3

9............ No immunity in relation to certain tax laws of Queensland........................................... 3

10.......... No immunity in relation to certain tax laws of Western Australia.................................. 3

11.......... No immunity in relation to certain tax laws of South Australia..................................... 4

12.......... No immunity in relation to certain tax laws of Tasmania............................................... 4

13.......... No immunity in relation to certain tax laws of the Australian Capital Territory............. 4

14.......... No immunity in relation to certain tax laws of the Northern Territory........................... 5

15.......... No immunity in relation to certain tax laws of Norfolk Island....................................... 5

Schedule 1—Repeals                                                                                                                                       6

Foreign States Immunities Regulations 1987                                                                                  6

 


Part 1Preliminary

  

1  Name

                   This instrument is the Foreign States Immunities (Taxation) Regulations 2018.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

4 September 2018

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Foreign States Immunities Act 1985.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5  Definitions

Note:          A number of expressions used in this instrument are defined in the Act, including law of Australia.

                   In this instrument:

Act means the Foreign States Immunities Act 1985.

Part 2Tax laws in relation to which immunity does not apply

  

6  No immunity in relation to certain tax laws of the Commonwealth

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of the Commonwealth

Item

Law

1

A New Tax System (Goods and Services Tax) Act 1999

2

A New Tax System (Luxury Car Tax) Act 1999

3

A New Tax System (Wine Equalisation Tax) Act 1999

4

Commonwealth Places (Mirror Taxes) Act 1998

5

Excise Act 1901

6

Fringe Benefits Tax Assessment Act 1986

7

Income Tax Assessment Act 1936

8

Income Tax Assessment Act 1997

9

International Tax Agreements Act 1953

10

Petroleum Resource Rent Tax Assessment Act 1987

11

Superannuation Guarantee (Administration) Act 1992

12

Taxation Administration Act 1953

7  No immunity in relation to certain tax laws of New South Wales

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of New South Wales

Item

Law

1

Betting and Racing Act 1998 (NSW)

2

Betting Tax Act 2001 (NSW)

3

Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW)

4

Duties Act 1997 (NSW)

5

Emergency Services Levy Act 2017 (NSW)

6

Fire and Emergency Services Levy Act 2017 (NSW)

7

Gaming Machine Tax Act 2001 (NSW)

8

Health Insurance Levies Act 1982 (NSW)

9

Land Tax Act 1956 (NSW)

10

Land Tax Management Act 1956 (NSW)

11

Motor Vehicles Taxation Act 1988 (NSW)

12

Parking Space Levy Act 2009 (NSW)

13

Payroll Tax Act 2007 (NSW)

14

Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (NSW)

15

Taxation Administration Act 1996 (NSW)

8  No immunity in relation to certain tax laws of Victoria

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of Victoria

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Vic.)

2

Congestion Levy Act 2005 (Vic.)

3

Duties Act 2000 (Vic.)

4

Fire Services Property Levy Act 2012 (Vic.)

5

Gambling Regulation Act 2003 (Vic.)

6

Land Tax Act 2005 (Vic.)

7

Payroll Tax Act 2007 (Vic.)

9  No immunity in relation to certain tax laws of Queensland

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of Queensland

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Qld)

2

Duties Act 2001 (Qld)

3

Land Tax Act 2010 (Qld)

4

Payroll Tax Act 1971 (Qld)

10  No immunity in relation to certain tax laws of Western Australia

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of Western Australia

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (WA)

2

Duties Act 2008 (WA)

3

Land Tax Act 2002 (WA)

4

Land Tax Assessment Act 2002 (WA)

5

Metropolitan Region Improvement Tax Act 1959 (WA)

6

Pay‑roll Tax Act 2002 (WA)

7

Pay‑roll Tax Assessment Act 2002 (WA)

8

Stamp Act 1921 (WA)

9

Taxation Administration Act 2003 (WA)

11  No immunity in relation to certain tax laws of South Australia

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of South Australia

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (SA)

2

Emergency Services Funding Act 1998 (SA)

3

Land Tax Act 1936 (SA)

4

Payroll Tax Act 2009 (SA)

5

Stamp Duties Act 1923 (SA)

6

Taxation Administration Act 1996 (SA)

12  No immunity in relation to certain tax laws of Tasmania

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of Tasmania

Item

Law

1

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Tas.)

2

Duties Act 2001 (Tas.)

3

Land Tax Act 2000 (Tas.)

4

Land Tax Rating Act 2000 (Tas.)

5

Payroll Tax Act 2008 (Tas.)

6

Taxation Administration Act 1997 (Tas.)

13  No immunity in relation to certain tax laws of the Australian Capital Territory

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of the Australian Capital Territory

Item

Law

1

Duties Act 1999 (ACT)

2

Emergencies Act 2004 (ACT)

3

Land Tax Act 2004 (ACT)

4

Payroll Tax Act 2011 (ACT)

5

Planning and Development Act 2007 (ACT)

6

Rates Act 2004 (ACT)

7

Taxation Administration Act 1999 (ACT)

8

Utilities Act 2000 (ACT)

9

Utilities (Network Facilities Tax) Act 2006 (ACT)

14  No immunity in relation to certain tax laws of the Northern Territory

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of the Northern Territory

Item

Law

1

Payroll Tax Act (NT)

2

Stamp Duty Act (NT)

3

Taxation Administration Act (NT)

15  No immunity in relation to certain tax laws of Norfolk Island

                   For the purposes of section 20 of the Act, the provisions of the laws of Australia with respect to taxation set out in the following table are prescribed.

 

Laws of Norfolk Island

Item

Law

1

Absentee Landowners Levy Act 1976 (Norfolk Island)

2

Cheques (Duty) Act 1983 (Norfolk Island)

3

Financial Institutions Levy Act 1985 (Norfolk Island)

4

Land Administration Fees Act 1996 (Norfolk Island)


Schedule 1Repeals

  

Foreign States Immunities Regulations 1987

1  The whole of the instrument

Repeal the instrument.