Federal Register of Legislation - Australian Government

Primary content

Determinations/Other as made
This determination amends the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 (“Determination”) to create new Indirect Tax Concession Scheme (ITCS) packages for Costa Rica, Guatemala and Cote d’Ivoire for the benefit of diplomatic missions and accredited staff. The effect of the amendment is to add new items to Schedule 1 of the Determination, which lists the ITCS packages available to particular diplomatic missions.
Administered by: Foreign Affairs and Trade
Registered 11 Dec 2018
Tabling HistoryDate
Tabled HR12-Feb-2019
Tabled Senate12-Feb-2019
Date of repeal 02 Aug 2019
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003

Commonwealth Coat of Arms of Australia

 

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Costa Rica, Guatemala and Cote d’Ivoire) Determination 2018

I, Marise Payne, Minister for Foreign Affairs, make the following determination.

Dated   29 November 2018

Marise Payne

Minister for Foreign Affairs


Contents

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

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

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

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

Schedule 1—Amendments                                                                                                                      2, 3

 

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000        2

Part 1—Amendments taken to have commenced on 1 July 2015                                                  2

 

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000        3

                Part 2—Amendments taken to have commenced on 1 December 2016                                        3

                             


1  Name

                   This instrument is the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Costa Rica, Guatemala and Cote d’Ivoire) Determination 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.  Sections 1 to 4 and anything in this instrument not elsewhere covered by this table

The day after this instrument is registered.

 

2.  Schedule 1, Part 1

1 July 2015

1 July 2015

3.  Schedule 1, Part 2

1 December 2016

1 December 2016

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 section 10B of the Diplomatic Privileges and Immunities Act 1967.

 

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.

Schedule 1Amendments

Part 1Amendments taken to have commenced on                  1 July 2015

 

Diplomatic Privileges and Immunities (Indirect Tax Concession

Scheme) Determination 2000

1  Schedule 1 (after table item 12)

Insert:

 

 

 

12A

Costa Rica

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, 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 10B of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle

2  Schedule 1 (after table item 24)

            Insert:

 

24A

 

 

 

 

 

 

 

 

 

 

 

 

 

Guatemala

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, 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 10B of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle

Part 2Amendments taken to have commenced on                  1 December 2016

 

Diplomatic Privileges and Immunities (Indirect Tax Concession

Scheme) Determination 2000

3  Schedule 1 (after table item 12A)

Insert:

 

12B

Cote d’Ivoire

A member, or a family member of a member, of the administrative and technical staff, for personal use

As for diplomatic staff, 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 10B of the Act for the acquisition of another motor vehicle; or

(ii) an exemption from indirect tax under subsection 8(1A) of the Act on the importation of another motor vehicle