Commonwealth Consolidated Regulations

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SOUTH PACIFIC COMMISSION (PRIVILEGES AND IMMUNITIES) REGULATIONS 1970 - REG 5

Privileges and immunities of Commission

  (1)   Subject to subregulations (2), (3) and (4), the Commission has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 11 and 12 of the First Schedule to the Act.

  (2)   The Commission 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 Commission, whether owned or leased, as represent payment for specific services rendered.

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

  (4)   The Commission'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 9A (1).



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