I, ALEXANDER JOHN GOSSE DOWNER, Minister for Foreign Affairs, make this Determination under section 10A of the Consular Privileges and Immunities Act 1972.
Dated 27 June 2000
ALEXANDER DOWNER
Minister for Foreign Affairs
I, ALEXANDER JOHN GOSSE DOWNER, Minister for Foreign Affairs, make this Determination under section 10A of the Consular Privileges and Immunities Act 1972.
Dated 27 June 2000
ALEXANDER DOWNER
Minister for Foreign Affairs
1 Name of Determination
This Determination is the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1).
2 Commencement
This Determination commences on the commencement of the Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.
3 Amendment of Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000
Schedule 1 amends the Consular 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 or 2 of Article 50, or Article 62, of the Convention and section 5 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] Subparagraph 6 (2) (d) (i)
substitute
(i) within the first 6 months of the employee’s installation in Australia provided that the employee has not previously received:
(A) a concession under section 10A of the Act for the acquisition of another motor vehicle; or
(B) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle; or
[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 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.
[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 10A 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 2
substitute
2 | Argentina | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
3 | Austria | Note There are no exceptions to the standard package of concessions for this country | |
[19] Schedule 1, item 8
substitute
8 | Brazil |
|
|
8.1 |
| Any person, for the official use of the post | 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) |
8.2 |
| A consular officer, 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 18
insert
19 | Cyprus | Note There are no exceptions to the standard package of concessions for posts headed by honorary consular officers for this country |
[21] Schedule 1, item 21
substitute
21 | Denmark | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[22] Schedule 1, item 30
substitute
30 | France |
|
|
30.1 |
| Any person, for the official use of the post | The concession is limited to furniture, furnishings, household appliances and office equipment for official premises (including the head of the post’s residence), telecommunications, real property leases, electricity and gas, removal costs for the head of the post, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba) |
30.2 |
| A consular officer, 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] Schedule 1, after item 31
insert
32 | Germany | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or |
|
|
| (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[24] Schedule 1, after item 33
insert
34 | Greece | Note There are no exceptions to the standard package of concessions for this country |
[25] Schedule 1, item 41
substitute
39 | India | Note There are no exceptions to the standard package of concessions for this country | |
40 | Indonesia |
|
|
40.1 |
| Any person, for the official use of the post | 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) |
40.2 |
| A consular officer, 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) |
41 | Ireland | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and |
|
|
| (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[26] Schedule 1, after item 42
insert
43 | Italy | Note There are no exceptions to the standard package of concessions for this country |
[27] Schedule 1, after item 49
insert
50 | Lebanon |
|
|
50.1 |
| Any person, for the official use of the post | 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) |
50.2 |
| A consular officer, 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) |
[28] Schedule 1, item 64
substitute
64 | Nauru | Note There are no exceptions to the standard package of concessions for this country |
[29] Schedule 1, item 66
substitute
66 | Netherlands | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[30] Schedule 1, items 71 and 72
substitute
71 | Peru |
|
|
71.1 |
| Any person, for the official use of the post | 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) |
71.2 |
| A consular officer, 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) |
72 | Philippines |
|
|
72.1 |
| Any person, for the official use of the post | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
72.2 |
| A consular officer, 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 74
insert
75 | Russia | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and |
|
|
| (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[32] Schedule 1, after item 81
insert
82 | Spain |
|
|
82.1 |
| Any person, for the official use of the post | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
82.2 |
| A consular officer, 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) |
[33] Schedule 1, after item 87
insert
88 | Thailand |
|
|
88.1 |
| Any person, for the official use of the post | The concession is limited to services mentioned in paragraph 6 (1) (a) and goods |
88.2 |
| A consular officer, 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) |
[34] Schedule 1, item 92
substitute
92 | Turkey | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and |
|
|
| (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[35] Schedule 1, item 97
substitute
97 | United States | A consular employee or a family member of a consular employee, for personal use | As for consular officers, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the employee’s installation in Australia; and (b) no family member has received: (i) a concession under section 10A of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 6 (1A) of the Act on the importation of another motor vehicle |
[36] Schedule 1, item 100
substitute
100 | Vietnam |
|
|
100.1 |
| Any person, for the official use of the post | 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) |
100.2 |
| A consular officer, 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) |
[37] Additional amendments
Items 9, 12, 14, 18, 24, 42, 46, 56, 67, 69, 70, 74, 96, 98 and 101 in Schedule 1 are amended by omitting from column 4 ‘vehicles and goods that are freed from duties of excise by section 7 of the Act’ and inserting ‘vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)’.