Part 1—Preliminary
1 Name of Regulations
These Regulations are the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996.
2 Definitions
In these Regulations:
Act means the International Organisations (Privileges and Immunities) Act 1963.
Commission means the Commission for the Conservation of Southern Bluefin Tuna established under Article 6 of the Convention.
Convention means the Convention for the Conservation of Southern Bluefin Tuna done at Canberra on 10 May 1993 and entered into force on 20 May 1994.
Executive Secretary means the Executive Secretary of the Commission.
expert means a person who is performing short term or temporary projects on behalf of the Commission and includes a person who is:
(a) serving on the Scientific Committee or on another committee of the Commission; or
(b) participating in the work of, or performing a mission on behalf of, the Commission or Scientific Committee;
without necessarily receiving remuneration from the Commission or the Scientific Committee.
member of the family or family member, in relation to a person (the first person), means a person who is:
(a) a part of the first person’s household; and
(b) any of the following members of the first person’s family:
(i) the first person’s spouse;
(ii) an unmarried child who is under the age of 21 years;
(iii) an unmarried child who is under the age of 25 years and is undertaking full‑time studies at an Australian educational institution;
(iv) an unmarried child who is incapable of self‑support because of a physical or mental disability.
Scientific Committee means the Scientific Committee of the Commission.
serious offence means an offence under any law of the Commonwealth or a State or a Territory for which, if the act or omission had taken place in the Jervis Bay Territory, a person would be liable, on first conviction, to imprisonment for a period of not less than 5 years.
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.
3 Act to apply to Commission
The Commission is declared to be an international organisation to which the Act applies.
4 Commission has legal personality and capacity
The Commission:
(a) is a body corporate with perpetual succession; and
(b) is capable, in its corporate name:
(i) of entering into contracts; and
(ii) of acquiring, holding and disposing of real and personal property; and
(iii) of suing and being sued.
Part 2—Privileges and Immunities of the Commission
5 Privileges and immunities of Commission
Subject to regulations 6, 7, 8, 9 and 9A, the Commission has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.
6 Limitation on immunity from suit etc
The immunity from suit and from other legal process conferred on the Commission by regulation 5 does not extend to immunity from a suit or other legal process:
(a) for the recovery of damages for any damage, injury or death resulting from a motor vehicle accident or offence in which a motor vehicle owned by, or operated on behalf of, the Commission was involved; or
(b) in relation to:
(i) any contract entered into by the Commission for the supply of goods or services; or
(ii) any loan, or other transaction for the provision of finance, by or to the Commission; or
(iii) any contract of guarantee or indemnity to which the Commission is a party; or
(c) in relation to a counter‑claim against the Commission by a party to proceedings instituted by the Commission; or
(d) under a final order of a Court—in relation to the attachment of any amount payable as salary, wages or other remuneration by the Commission to:
(i) a person holding an office in the Commission; or
(ii) an expert assisting the Commission; or
(e) in respect of which the Commission expressly waives its immunity; or
(f) in respect of the enforcement of an arbitration award made in any dispute between the Commission and the Commonwealth relating to any matter arising out of or concerning the establishment of the Secretariat and the headquarters of the Commission in the Australian Capital Territory.
7 Limitations on inviolability of premises
(1) If, in the event of a fire or other emergency, immediate entry to any premises occupied by the Commission is necessary:
(a) to protect life or property; or
(b) to bring the fire or other emergency under control;
regulation 5 does not operate to affect the application of any law of the Commonwealth, a State, a Territory or a municipal authority that authorises a person to enter those premises (without the consent of the owner or occupier of the premises, if necessary) to exercise any of the powers or to perform any of the duties conferred on that person under a relevant law.
(2) Subregulation (1) does not prejudice any immunity from suit or from other legal process conferred by these Regulations.
8 Limitation on exemption of property of Commission from restrictions and controls
The exemption conferred by regulation 5 in respect of the property and assets of the Commission ceases to apply to any property or assets abandoned by the Commission for a period exceeding 12 months.
9 Limitation on exemption from taxes etc
(1) The Commission is not exempt under regulation 5 from:
(a) any national, regional or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the Commission; or
(b) liability to pay taxes on the income of the Commission if income of the Commission is subjected to taxation under the law of any country other than Australia that is a member of the Commission.
(2) The exemption conferred by regulation 5 on the Commission from duties and taxes in respect of:
(a) goods imported by the Commission into Australia; or
(b) goods purchased or manufactured by the Commission in Australia;
ceases to apply to any goods that are donated, sold, lent, or otherwise disposed of in Australia by the Commission otherwise than in accordance with conditions agreed upon in advance between the Commission and the Commonwealth.
9A Exemption from sales tax
(1) The transactions of the Commission are not exempt from sales tax except as mentioned in subregulation (2).
(2) Sales tax is not payable in respect of goods purchased by the Commission if the goods:
(a) are for the official use of the Commission (including official entertainment by the Commission); and
(b) are reasonably necessary for conduct of the Commission’s business.
10 Privileges and immunities of Executive Secretary
(1) The office of Executive Secretary is a high office in the Commission for the purposes of subparagraph 6(1)(b)(i) of the Act.
(2) Subject to subregulations (4) and (5), a person who holds, or is performing the duties of, the office of Executive Secretary has the privileges and immunities specified in Part I of the Second Schedule to the Act.
(3) Subject to subregulation (5), a person who has ceased to hold, or perform the duties of, the office of Executive Secretary has the immunities specified in Part II of the Second Schedule to the Act.
(4) The privileges and immunities conferred on a person under subregulation (2) do not apply to a child of the person if the child:
(a) has attained the age of 18 years; or
(b) ceases to be a dependant of the person.
(5) Subject to subregulation (6), the privileges and immunities conferred on a person by subregulation (2), or the immunities conferred on a person by subregulation (3), do not extend to a person who is an Australian citizen or a permanent resident of Australia.
(6) Subregulation (5) does not affect immunity from a suit or other legal process in relation to actions of a person undertaken in performing the duties of the office of Executive Secretary.
11 Privileges and immunities of officers of Commission
(1) Subject to subregulations (2), (6) and (7), a person who holds an office in the Commission (other than the office of Executive Secretary) has the privileges and immunities specified in paragraphs 1, 2 and 3 of Part I of the Fourth Schedule to the Act.
(2) The salary and emoluments received from the Commission for services performed in Australia for the Commission by a person:
(a) to whom subregulation (1) applies; and
(b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;
are exempt from taxation only if:
(c) the person is not an Australian citizen; and
(d) the person came to Australia solely for the purpose of performing duties of the office in the Commission.
(3) A person to whom subregulation (1) applies and who is not:
(a) an Australian citizen; or
(b) a person permanently resident in Australia;
has, in addition to the privileges and immunities referred to in subregulation (1), the privileges and immunities specified in paragraphs 4, 5, 6 and 7 of Part I of the Fourth Schedule to the Act.
(4) A person to whom subregulation (1) applies and who is:
(a) an Australian citizen; or
(b) a person permanently resident in Australia;
has, if the name of that person is included in a list that has been:
(c) drawn up by the Executive Secretary; and
(d) approved by the Minister by instrument in writing;
the privilege specified in paragraph 4 of Part I of the Fourth Schedule to the Act.
(5) Subject to subregulation (6), a person who has ceased to hold an office in the Commission has the immunities specified in Part II of the Fourth Schedule to the Act.
(6) The immunities conferred on a person by subregulation (1) or (5) do not extend to immunity from a suit or other legal process:
(a) for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or
(b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, with respect to motor traffic, motor vehicles or the use of a motor vehicle.
(7) The privilege specified in paragraph 3 of Part I of the Fourth Schedule to the Act and conferred under subregulation (1) does not apply to a child of the person if the child:
(a) has attained the age of 18 years; or
(b) ceases to be a dependant of the person.
12 Privileges and immunities of representatives attending conferences convened by Commission
(1) Subject to subregulations (3), (4) and (5), a person who is accredited to, or attends, a meeting convened by the Commission as a representative of a country other than Australia has the privileges and immunities specified in Part I of the Third Schedule to the Act.
(2) Subject to subregulations (4) and (5), a person who has ceased to be accredited to, or who has attended, a meeting convened by the Commission as a representative of a country other than Australia has the immunities specified in Part II of the Third Schedule to the Act.
(3) The immunities conferred on a person by subregulation (1) do not extend to immunity from personal arrest and detention if the person is found committing or attempting to commit, or has just committed, a serious offence.
(4) The immunities conferred on a person by subregulation (1) or (2) do not extend to immunity from a suit or other legal process for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved.
(5) The immunities conferred on a person by subregulation (1) or (2) do not apply to a person who is an Australian citizen or a person permanently resident in Australia.
13 Privileges and immunities of experts working with Commission
(1) Subject to subregulations (4) and (5), an expert, not being a person to whom subregulation 11(1) or 12(1) applies, has the privileges and immunities specified in paragraphs 2 and 3 of Part I of the Fifth Schedule to the Act.
(2) Subject to subregulation (5), an expert who has served on a committee, or participated in the work, of the Commission or performed a mission on behalf of the Commission has the immunities specified in Part II of the Fifth Schedule to the Act.
(3) An expert who is not:
(a) an Australian citizen; or
(b) a person permanently resident in Australia;
has, in addition to the privileges and immunities referred to in subregulation (1), the privileges and immunities specified in paragraphs 1, 5 and 6 of Part I of the Fifth Schedule to the Act.
(4) The immunities conferred on an expert by subregulation (1) do not extend to immunity from personal arrest and detention if that person is found committing or attempting to commit, or has just committed, a serious offence.
(5) The immunities conferred on an expert by subregulation (1) or (2) do not extend to immunity from a suit or other legal process:
(a) for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or
(b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, relating to motor traffic, motor vehicles or the use of a motor vehicle.
13A Indirect tax concession scheme—acquisitions
(1) For paragraph 11C(1)(a) of the Act, acquisitions by the Commission are covered by these Regulations.
(2) However, an acquisition by the Commission is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Commission.
(3) For paragraph 11C(1)(a) of the Act, the following acquisitions by a person mentioned in subregulation (4) are covered by these Regulations:
(a) an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):
(i) goods (by purchase or lease);
(ii) removal of goods services;
(b) an acquisition of goods that are freed from duties of excise by subregulation 10(2);
(c) an acquisition of warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by an immunity from taxation (including customs duties) conferred by these Regulations.
(4) For subregulation (3), the person is a person who holds, or is performing the duties of, the office of Executive Secretary and who is not:
(a) an Australian citizen; or
(b) a permanent resident of Australia.
(5) However:
(a) an acquisition by a person mentioned in subregulation (4) is covered by these Regulations only if, at the time of the acquisition, it was intended for the personal use of the person, or of a member of the family of the person; and
(b) an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) is covered by these Regulations only if:
(i) the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption from indirect tax under section 11B of the Act; or
(ii) within the previous 3 years, the person has not received:
(A) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
(B) an exemption from indirect tax under section 11B 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 person mentioned in subregulation (4) is covered by these Regulations only if:
(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption under section 11B 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, the person has not received:
(A) a concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or
(B) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle for the personal use of a family member.
(6) For paragraph 11C(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by a person who holds an office in the Commission (other than the office of Executive Secretary), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:
(a) the vehicle is acquired within the first 6 months of the person’s installation in Australia and the person has not previously received:
(i) a concession under section 11C of the Act for the acquisition of another motor vehicle; or
(ii) an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or
(b) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:
(i) a concession under section 11C of the Act; or
(ii) an exemption from indirect tax under section 11B of the Act.
(7) In subparagraphs (5)(b)(i) and (c)(i) and paragraph (6)(b):
exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.
Note: Section 11C of the Act establishes an indirect tax concession scheme that provides for reimbursement by the Commissioner of Taxation of indirect tax payable for acquisitions covered by these Regulations.
13B Indirect tax concession scheme—conditions
(1) For paragraph 11C(3)(a) of the Act, the amount mentioned in subsection 11C(1) of the Act is payable only if the following conditions are satisfied:
(a) the person who made the acquisition is subject to an agreement in writing between the Commission and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (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 these Regulations 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 these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 2 years after they were acquired; or
(iii) for a payment in relation to an acquisition of services or any other acquisition—the person assigns the services to another person (except to another person entitled to an indirect tax concession under these Regulations or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;
(b) if the person 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 that the person complies with the agreement.
(2) 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.
(3) 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 11C 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 11C of the Act in relation to the acquisition.
(4) 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 11C of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.
(5) The amount mentioned in subsection 11C(1) of the Act is not payable 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 person’s reasonable needs were met by that acquisition.
(6) In this regulation, person includes the Commission.
13C Indirect tax concession scheme—claim for payment
A claim for payment under regulation 13A:
(a) must be signed by, or for, the Executive Secretary; and
(b) must be sent with the tax invoice for the acquisition; and
(c) must be sent:
(i) for an acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or
(ii) in any other case—to the Australian Taxation Office; and
(d) for an acquisition of a motor vehicle or an acquisition of real property by lease—may be sent at any time after the acquisition; and
(e) for an acquisition that is subject to an arrangement between the Commission and the Commonwealth for reimbursement of indirect tax, except an acquisition of real property by lease—may only be sent:
(i) in accordance with the arrangement; 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 Commonwealth Secretariat 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 Commission.
Note: Paragraphs 13C(e) and (f) are intended to limit the number of claims from the Commission to one in each quarter, to minimise delays in the processing of claims.
13D Indirect tax concession scheme—manner of payment
For paragraph 11C(3)(b) of the Act, the amount is to be paid to a single recipient, or an account, nominated by, or for, the Executive Secretary.
14 Waiver of privileges and immunities
(1) The Commission may waive any privilege or immunity conferred by the Act or these Regulations on:
(a) the Commission; or
(b) a person who holds, or has ceased to hold, the office of Executive Secretary.
(2) The Executive Secretary may waive any privileges or immunities to which a person is entitled under regulations 11 or 13.
(3) The government of a country may waive any privileges or immunities to which:
(a) a person who is, or has been, accredited to or attending an international conference convened by the Commission as a representative of that country; or
(b) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (a);
is entitled under the Act or these Regulations.
(4) The principal executive official of:
(a) an international organisation (other than the Commission) to which the Act applies; or
(b) an overseas organisation to which the Act applies;
may waive any privileges and immunities to which:
(c) a person who is, or has been, accredited to or attending an international conference convened by the Commission as a representative of that organisation; or
(d) a person who is, or has been during any period, a member of the official staff of a person referred to in paragraph (c);
is entitled under the Act or these Regulations.
15 Privileges and immunities subject to quarantine laws etc
(1) Subject to subregulation (2), nothing in these Regulations affects the application of any law of the Commonwealth, a State or a Territory relating to:
(a) quarantine; or
(b) the prohibition or restriction of imports into, or exports from, Australia or an External Territory of any animals, plants or goods; or
(c) public order.
(2) Subregulation (1) does not prejudice the immunity from suit or from other legal processes conferred by these Regulations.
Part 3—Miscellaneous
16 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 13B(1)(b) and (5)(b) of these Regulations.
(2) A power delegated under subregulation (1), when exercised by the delegate, is taken to have been exercised by the Minister.
(3) A delegation of power under subregulation (1) does not prevent the exercise of the power by the Minister.
Part 4—Application, saving and transitional provisions
17 Application
Paragraph 11(2)(c), as amended by the Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Amendment Regulations 2023, applies to the salary and emoluments received from the Commission by a person on or after 1 July 2023.