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Determinations/Other as amended, taking into account amendments up to Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Sudan) Determination 2019
Administered by: Foreign Affairs and Trade
Registered 09 Apr 2019
Start Date 01 Apr 2019
Table of contents.

Commonwealth Coat of Arms of Australia

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

made under section 10B of the

Diplomatic Privileges and Immunities Act 1967

Compilation No. 12

Compilation date:                              1 April 2019

Includes amendments up to:            F2019L00491

Registered:                                         9 April 2019

 

 

 

 

 

 

 

 

 

This compilation includes a retrospective amendment made by F2019L00491

 

About this compilation

This compilation

This is a compilation of the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 that shows the text of the law as amended and in force on 1 April 2019 (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............ Missions 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                                                                                                                                                               29

Endnote 1—About the endnotes                                                                                                      29

Endnote 2—Abbreviation key                                                                                                          30

Endnote 3—Legislation history                                                                                                       31

Endnote 4—Amendment history                                                                                                     34

 


 

 

1  Name of Determination

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

3  Definitions

             (1)  In this Determination:

Act means the Diplomatic Privileges and Immunities Act 1967.

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 10 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 mission, means the overseas country which the mission 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 member of the diplomatic staff (including a head of mission), or the administrative and technical staff, of a mission covered by this Determination includes a member of the staff member’s family.

4  Missions covered by this Determination

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

5  Persons covered by this Determination

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

                     (a)  the head of the mission;

                     (b)  any other member of the diplomatic staff of the mission;

                     (c)  a member of the administrative and technical staff of the mission.

6  Acquisitions covered by this Determination

             (1)  For paragraph 10B(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)  diplomatic 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 9 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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 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 member of the diplomatic staff (but not a member of the staff member’s family) of a mission 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 staff member received:

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

                                        (B)  an exemption from indirect tax under subsection 8(1A) of the Act; or

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

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

                                        (B)  an exemption from indirect tax under subsection 8(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 member of the diplomatic staff of a mission 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 member of the diplomatic staff) received:

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

                                        (B)  an exemption from indirect tax under subsection 8(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 member of the diplomatic staff) has received:

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

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

                     (d)  unless otherwise provided in Schedule 1, an acquisition of a Australian‑manufactured motor vehicle for the personal use of a member of the administrative and technical staff of a mission covered by this Determination is covered by this Determination only if:

                              (i)  the vehicle is acquired within the first 6 months of the staff member’s installation in Australia and no family member has previously received:

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

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

                             (ii)  the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the staff member received:

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

                                        (B)  an exemption from indirect tax under subsection 8(1A) of the Act; and

                     (e)  an acquisition for the personal use of a member of the administrative and technical staff of a mission covered by this Determination (except an acquisition of a Australian‑manufactured motor vehicle) is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use.

             (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 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 of the Act.

7  Uses covered by this Determination

             (1)  For subparagraph 10B(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 10B(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 mission.

             (2)  However, personal use of an acquisition mentioned 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 10B(3)(a) of the Act, the amount mentioned in subsection 10B(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 mission 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 subparagraph (1)(a)(i) or (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 subparagraph, 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 10B 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 section 10B 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 10B 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 10B of the Act:

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

                     (b)  must be sent with the tax 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 mission 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 mission is sent.

Note 1:       Paragraphs 8(3)(e) and (f) are intended to limit the number of claims from each mission 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 10B(2) of the Act, and section 995‑1 of the Income Tax Assessment Act 1997.

             (4)  The amount mentioned in section 10B 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 mission’s, or the person’s, reasonable needs were met by that acquisition.

9  Manner of payment

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

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 diplomatic missions 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

1A

Afghanistan

A member of the diplomatic staff, 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)

1B

Algeria

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

1

Argentina

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

Austria

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

2A

Azerbaijan

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

3

Bangladesh

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

3A

Belarus

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

4

Belgium

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

5

Bosnia and Herzegovina

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

5A

Botswana

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

6

Brazil

 

 

6.1

 

Any person, for the official use of the mission

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)

6.2

 

A member of the diplomatic staff, 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)

7

Brunei Darussalam

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

7A

Bulgaria

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

8

Cambodia

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

9

Canada

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

10

Chile

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

11

China

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

12

Colombia

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

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

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

13

Croatia

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

13A

Cuba

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

14

Cyprus

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

15

Czech Republic

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

16

Denmark

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

16A

East Timor

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

17

Ecuador

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

18

Egypt

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

18AA

El Salvador

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

18A

Eritrea

Any person, for the official use of the mission, or a member of the diplomatic staff, 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).

18B

Estonia

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

18C

Ethiopia

A member of the diplomatic staff, for personal use

The concession is limited to:

(a) imported motor vehicles; and

(b) Australian‑manufactured motor vehicles; and

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

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

19

European Union

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

20

Fiji

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

21

Finland

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

21A

Former Yugoslav Republic of Macedonia

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

22

France

 

 

22.1

 

Any person, for the official use of the mission

The concession is limited to:

(a) furniture, furnishings, household appliances and office equipment for official premises (including the head of mission’s residence); and

(b) telecommunications; and

(c) real property leases; and

(d) electricity and gas; and

(e) removal costs for the head of the mission; and

(ea) imported motor vehicles; and

(f) Australian‑manufactured motor vehicles; and

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

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

(i) acquisitions covered by paragraph 6(1)(c).

22.2

 

A member of the diplomatic staff, 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)

22A

Georgia

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

23

Germany

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

23A

Ghana

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

24

Greece

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

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

25

Holy See

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

26

Hungary

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

27

India

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

28

Indonesia

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

29

Iran

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

30

Iraq

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

31

Ireland

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

32

Israel

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

33

Italy

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

34

Japan

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

35

Jordan

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

36

Kenya

 

 

36.1

 

Any person, for the official use of the mission

The concession is limited to:

(a) goods other than clothing, footwear and electrical goods; and

(b) diplomatic mail services; and

(c) telecommunications services; and

(d) electricity and gas services; and

(e) protection of premises services; and

(f) removal of goods services; and

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

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

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

36.2

 

A member of the diplomatic staff, for personal use

The concession is limited to:

(a) goods other than clothing, footwear and electrical goods; and

(b) removal of goods services; and

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

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

37

Korea, Democratic People’s Republic of

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

37A

Korea, Republic of

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

37B

Kosovo

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

38

Kuwait

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

39

Laos

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

40

Lebanon

 

 

40.1

 

Any person, for the official use of the mission

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).

40.2

 

A member of the diplomatic staff, 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

Libya

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

41

Malaysia

 

 

41.1

 

Any person, for the official use of the mission

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).

41.2

 

A member of the diplomatic staff, 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).

42

Malta

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

43

Mauritius

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

44

Mexico

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

44AA

Mongolia

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

44A

Morocco

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

45

Myanmar

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

45A

Nepal

 

 

45A.1

 

A member of the diplomatic staff, for personal use

The concession does not cover an acquisition of an imported motor vehicle for the personal use of a member of the family of a member of the diplomatic staff of the mission

45A.2

 

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

46

Netherlands

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

47

New Zealand

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

48

Nigeria

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

49

Norway

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

50

Pakistan

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

51

Papua New Guinea

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

51A

Paraguay

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

52

Peru

Any person, for the official use of the mission or a member of the diplomatic staff, for personal use

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

53

Philippines

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

54

Poland

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

55

Portugal

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

55A

Qatar

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

56

Romania

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

57

Russia

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

58

Samoa

Any person, for the official use of the mission, or a member of the diplomatic staff, 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)

59

Saudi Arabia

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

59A

Serbia

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

60

Singapore

A member of the diplomatic staff, 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)

61

Slovakia

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

62

Slovenia

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

63

Solomon Islands

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

64

South Africa

 

 

64.1

 

Any person, for the official use of the mission

The concession is limited to:

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

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

(c) goods.

64.2

 

A member of the diplomatic staff, 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)

65

Spain

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

66

Sri Lanka

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

66A

Sudan

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

67

Sweden

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

68

Switzerland

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

68A

Syria

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

69

Thailand

 

 

69.1

 

Any person, for the official use of the mission

The concession is limited to:

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

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

(c) goods.

69.2

 

A member of the diplomatic staff, 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)

69A

Tonga

 

 

69A.1

 

Any person, for the official use of the mission

The concession is limited to:

(a) electricity and gas services; and

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

(c) goods

69A.2

 

A member of the diplomatic staff, for personal use

The concession is limited to goods

69A.3

 

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

The concession is limited to the acquisition of an Australian‑manufactured motor vehicle for personal use only if:

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

(b) the staff member has not received a concession under section 10B of the Act for the acquisition of another motor vehicle

69B

Tunisia

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

70

Turkey

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

70AA

Uganda

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

70A

Ukraine

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

71

United Arab Emirates

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

72

United Kingdom

 

 

72.1

 

Any person, for the official use of the mission

The concession is limited to:

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

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

(c) goods.

72.2

 

A member of the diplomatic staff, 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)

73

United States of America

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

74

Uruguay

 

 

74.1

 

Any person, for the official use of the mission

The concession is limited to:

(a) diplomatic 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)

74.2

 

A member of the diplomatic staff, 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)

75

Venezuela

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

76

Vietnam

 

 

76.1

 

Any person, for the official use of the mission

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)

76.2

 

A member of the diplomatic staff, 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)

77

Zambia

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

78

Zimbabwe

Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use

The concession is limited to furniture and other household goods, clothes, 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

Gazettal or FRLI registration

Commencement

Application, saving and transitional provisions

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

7 June 2000
(gaz 2000, No GN22)

1 July 2000 (s 2)

 

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

29 June 2000
(gaz 2000, No. S354)

1 July 2000 (s 2)

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

1 Aug 2000
(gaz 2000, No S421)

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

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

17 Oct 2001
(gaz 2001, No S438)

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

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

18 Jan 2005 (F2005L00108)

s 1–3 and Sch 1:
1 July 2000
Sch 2: 25 May 2001
Sch 3: 6 Dec 2001
Sch 4: 1 Sept 2002
Sch 5: 31 Dec 2002
Sch 6: 4 Feb 2003Sch 7: 3 Mar 2003
Sch 8: 9 Apr 2003
Sch 9: 23 Apr 2003 Sch 10: 13 Oct 2003
Sch 11: 1 Jan 2004
Sch 12: 1 July 2004
Sch 13: 2 Aug 2004
Remainder: 19 Jan 2005

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

14 Sept 2005 (F2005L02627)

s 1–3 and Sch 1: 1 July 2003
Sch 2: 1 Jan 2004
Sche 3: 12 Feb 2004
Sch 4: 8 Mar 2004
Sch 5: 1 Jan 2005
Sch 6: 9 Feb 2005
Sch 7: 30 Mar 2005
Remainder: 14 Apr 2005

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

17 May 2006 (F2006L01524)

s 1–3 and Sch 1: 1 Apr 2004
Sch 2: 14 Apr 2004
Sch 3: 2 Aug 2004
Sch 4: 5 Dec 2004
Sch 5: 17 Feb 2005
Sch 6: 18 Feb 2005
Sch 7: 27 May 2005
Sch 8: 1 July 2005
Sch 9: 12 July 2005
Sch 10: 1 Aug 2005
Sch 11: 27 Sept 2005
Sch 12: 1 Oct 2005
Sch 13: 8 Oct 2005
Sch 14: 18 May 2006

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

6 May 2009 (F2009L01651)

s 1–3 and Sch 1:
1 Jan 2003
s 4 and Sch 2:
20 Dec 2006
s 5 and Sch 3:
26 Apr 2007
s 6 and Sch 4:
25 Sept 2007
s 7 and Sch 5:
7 May 2009

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

29 Oct 2012 (F2012L02096)

s 1–4 and Sch 1:
21 Aug 2008
Sch 2: 25 Aug 2008
Sch 3 and 7: 20 Apr 2009
Sch 4: 9 June 2010
Sch 5: 6 Nov 2010
Sch 6: 19 Aug 2011

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

22 Aug 2013 (F2013L01605)

s 1‑4 and Sch 1 (Pt 1):
1 Nov 2007
Sch 1 (Pt 2): 21 Aug 2008
Sch 1 (Pt 3): 6 Nov 2010
Sch 1 (Pt 4): 1 Jan 2012
Sch 1 (Pt 5): 1 Aug 2012

 

Name

Registration

Commencement

Application, saving and transitional provisions

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

23 Oct 2014 (F2014L01394)

Sch 1: 12 Jan 2012 (s 2(2))
Sch 2: 28 Nov 2012 (s 2(3))
Sch 3: 20 June 2013 (s 2(3))
Remainder: 24 Oct 2014 (s 2(1))

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Estonia and Pakistan) Determination 2017

5 May 2017 (F2017L00507)

Sch 1 (item 1): 5 June 2011 (s 2(1) item 2)
Sch 1 (item 2): 27 May 2015 (s 2(1) item 3)

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Belarus, Cuba, Ethiopia, Mauritius and Zambia) Determination 2017

23 June 2017 (F2017L00737)

Sch 1 (item 1): 15 Aug 2014 (s 2(1) item 2)
Sch 1 (item 2): 25 May 2015 (s 2(1) item 3)
Sch 1 (item 3): 5 Nov 2013 (s 2(1) item 4)
Sch 1 (item 4): 14 Mar 2017 (s 2(1) item 5)
Sch 1 (item 5): 1 July 2015 (s 2(1) item 6)

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

11 Dec 2018 (F2018L01732)

Sch 1 (items 1, 2): 1 July 2015 (s 2(1) item 2)
Sch 1 (item 3): 1 Dec 2016 (s 2(1) item 3)

Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment (Sudan) Determination 2019

1 Apr 2019 (F2019L00491)

Sch 1: 24 Aug 2017 (s 2(1) item 2)

 

Endnote 4—Amendment history

 

Provision affected

How affected

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

rep LA s 48D

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

am 2000 Nos. 1 and 2; 2006 No. 1

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

am 2000 No. 1

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

am 2000 No. 1

Schedule 1

 

Schedule 1................................

am 2000 Nos. 1 and 2; 2001 No. 1; 2005 Nos. 1 and 2; 2006 No. 1; 2009 No. 1; 2012 No. 1; 2013 No 1; F2014L01394; F2017L00507; F2017L00737; F2018L01732; F2019L00491