Commonwealth Consolidated Regulations

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WORLD TRADE ORGANIZATION (PRIVILEGES AND IMMUNITIES) REGULATIONS 1996 - REG 5

Privileges and immunities of the WTO

  (1)   Subject to this regulation, the WTO 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 WTO is not exempt under subregulation (1) from any Commonwealth, State, Territory or municipal dues and taxes that constitute payment for specific services in respect of premises owned, leased or occupied by the WTO.

  (3)   Subregulation (1) does not affect the liability of the WTO or any other person to pay sales tax on the taxable value of goods that are not publications of the WTO.

  (4)   The WTO'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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