Commonwealth Consolidated Acts

OVERSEAS MISSIONS (PRIVILEGES AND IMMUNITIES) ACT 1995 - SECT 3

    In this Act:

"acquisition" has the meaning given by section   195 - 1 of the GST Act.

"approved form" has the meaning given by section   995 - 1 of the Income Tax Assessment Act 1997 .

"Australia" , when used in a geographical sense, includes the external Territories.

"Commissioner" means the Commissioner of Taxation.

"designated overseas mission" has the meaning given by section   4.

"foreign territory" means:

  (a)   a colony, overseas territory, overseas province or protectorate of a foreign country; or

  (b)   a territory outside Australia , where a foreign country is to any extent responsible for the international relations of the territory; or

  (c)   a territory outside Australia that is to some extent self - governing, but that is not recognised as an independent sovereign state by Australia .

"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .

"indirect tax" means:

  (a)   GST within the meaning of section   195 - 1 of the GST Act; or

  (b)   luxury car tax within the meaning of section   27 - 1 of the Luxury Car Tax Act; or

  (c)   wine equalisation tax within the meaning of section   33 - 1 of the Wine Equalisation Tax Act.

"Luxury Car Tax Act" means the A New Tax System (Luxury Car Tax) Act 1999 .

"mission" means a mission, agency or office.

"overseas mission" means an official mission established in Australia to represent a foreign territory in one or more capacities.

"Wine Equalisation Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .