Commonwealth Consolidated Regulations

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COMMONWEALTH SECRETARIAT (PRIVILEGES AND IMMUNITIES) REGULATIONS 1972 - REG 7

Privileges and immunities of the Commonwealth Secretariat

  (1)   Subject to subregulations (2), (3) and (4), the Commonwealth Secretariat 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.

  (2)   The Commonwealth Secretariat is not, by virtue of the last preceding subregulation, exempt from such national, regional or municipal dues and taxes in respect of the premises of the Commonwealth Secretariat, whether owned or leased, as represent payment for specific services rendered.

  (3)   Where goods (not being publications of the Commonwealth Secretariat) are imported, manufactured or purchased by the Commonwealth Secretariat for sale by it, subregulation (1) of this regulation does not operate to prevent sales tax being payable by the Commonwealth Secretariat or by any other person upon the sale value of the goods.

  (4)   The Commonwealth Secretariat's privileges in relation to indirect tax are limited to:

  (a)   the exemption conferred by section 11B of the Act; and

  (b)   concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 10B   (1).



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