Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Subject to subregulations (2) and (3), a person who holds, or is performing the duties of, an office (other than the office of Secretary General) has the privileges and immunities stated in items 1, 2 and 7 in Part I in the Fourth Schedule to the Act.
(2) The salary and emoluments received from the Secretariat for services performed in Australia for the Secretariat by a person:
(a) to whom subregulation (1) applies; and
(b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936 ;
are exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the Secretariat.
(3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 if he or she is an Australian citizen.
(4) A person who has ceased to hold an office (other than the office of Secretary General) has the immunity stated in Part II of the Fourth Schedule to the Act.