I, ALEXANDER JOHN GOSSE DOWNER, Minister for Foreign Affairs, make this Determination under section 10B of the Diplomatic Privileges and Immunities Act 1967.
Dated 26 June 2000
ALEXANDER DOWNER
Minister for Foreign Affairs
I, ALEXANDER JOHN GOSSE DOWNER, Minister for Foreign Affairs, make this Determination under section 10B of the Diplomatic Privileges and Immunities Act 1967.
Dated 26 June 2000
ALEXANDER DOWNER
Minister for Foreign Affairs
1 Name of Determination
This Determination is the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1).
2 Commencement
This Determination commences on the commencement of the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.
3 Amendment of Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000
Schedule 1 amends the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.
(section 3)
[1] After paragraph 6 (1) (b)
insert
(ba) an acquisition of 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;
[2] Subparagraph 6 (2) (b) (i)
omit
to replace a motor vehicle that has been stolen or damaged beyond repair and
insert
in exceptional circumstances to replace a motor vehicle
[3] Sub-subparagraph 6 (2) (b) (ii) (B)
omit
a motor vehicle
insert
another motor vehicle
[4] Subparagraph 6 (2) (c) (i)
omit
to replace a motor vehicle that has been stolen or damaged beyond repair and
insert
in exceptional circumstances to replace a motor vehicle
[5] Sub-subparagraph 6 (2) (c) (ii) (B)
omit
a motor vehicle
insert
another motor vehicle
[6] Sub-subparagraph 6 (2) (d) (i) (B)
omit
a motor vehicle
insert
another motor vehicle
[7] Subparagraph 6 (2) (d) (ii)
omit
to replace a motor vehicle that has been stolen or damaged beyond repair and
insert
in exceptional circumstances to replace a motor vehicle
[8] After subsection 6 (2)
insert
(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.
[9] Subsection 7 (1)
omit
(b),
insert
(b) or (ba),
[10] Subsection 7 (1), note
omit
(b),
insert
(b) or (ba),
[11] Subparagraph 8 (1) (a) (i)
omit
the same privileges and immunities under this Determination
insert
an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions
[12] Subparagraph 8 (1) (a) (ii)
omit
the same privileges and immunities under this Determination
insert
an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions
[13] Subparagraph 8 (1) (a) (iii)
omit
the same privileges and immunities under this Determination
insert
an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions
[14] After subsection 8 (1)
insert
(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.
[15] Paragraph 8 (2) (a)
omit
for the acquisition
insert
in relation to the acquisition
[16] Paragraph 8 (2) (b)
omit
for the acquisition
insert
in relation to the acquisition
[17] After subsection 8 (2)
insert
(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.
[18] Schedule 1, item 1
substitute
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 | Note There are no exceptions to the standard package of concessions for this country | |
[19] Schedule 1, item 6
substitute
6 | Brazil |
|
|
6.1 |
| Any person, for the official use of the mission | The concession is limited to telecommunications, electricity, gas, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[20] Schedule 1, after item 13
insert
14 | Cyprus |
|
|
14.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
14.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[21] Schedule 1, item 16
substitute
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 |
[22] Schedule 1, item 22
substitute
22 | France |
|
|
22.1 |
| Any person, for the official use of the mission | The concession is limited to furniture, furnishings, household appliances and office equipment for official premises (including the head of mission’s residence), telecommunications, real property leases, electricity and gas, removal costs for the head of the mission, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
22.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
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 |
24 | Greece | Note There are no exceptions to the standard package of concessions for this country | |
[23] Schedule 1, after item 26
insert
27 | India | Note There are no exceptions to the standard package of concessions for this country | |
28 | Indonesia |
|
|
28.1 |
| Any person, for the official use of the mission | The concession is limited to telecommunications, electricity, gas, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
28.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[24] Schedule 1, item 31
substitute
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 |
[25] Schedule 1, after item 32
insert
34 | Italy | Note There are no exceptions to the standard package of concessions for this country |
[26] Schedule 1, after item 39
insert
40 | Lebanon |
|
|
40.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a), locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
40.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[27] Schedule 1, item 46
substitute
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 |
[28] Schedule 1, items 52 and 53
substitute
52 | Peru |
|
|
52.1 |
| Any person, for the official use of the mission | The concession is limited to telecommunications, electricity, gas, protection of premises services, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
52.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
53 | Philippines |
|
|
53.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
53.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[29] Schedule 1, after item 56
insert
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 |
[30] Schedule 1, after item 63
insert
64 | South Africa |
|
|
64.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
64.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
65 | Spain |
|
|
65.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
65.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[31] Schedule 1, after item 68
insert
69 | Thailand |
|
|
69.1 |
| Any person, for the official use of the mission | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
69.2 |
| A member of the diplomatic staff, for personal use | The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[32] Schedule 1, item 70
substitute
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 |
[33] Schedule 1, item 73
substitute
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 |
[34] Schedule 1, item 76
substitute
76 | Vietnam |
|
|
76.1 |
| Any person, for the official use of the mission | The concession is limited to telecommunications, electricity, gas, locally-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 locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[35] Schedule 1, after item 77
insert
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, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
[36] Additional amendments
Items 3, 5, 8, 10, 12, 17, 18, 20, 29, 30, 32, 35, 36, 38, 41, 45, 47, 48, 50, 51, 55, 58, 60, 61, 71, 72, 74, 75 and 77 in Schedule 1 are amended by omitting from column 4 ‘vehicles and goods that are freed from duties of excise by section 9 of the Act’ and inserting ‘vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)’.