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INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT (INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1) 2000 NO. 201 - SCHEDULE 24
Amendments of United Nations (Privileges and Immunities) Regulations
(regulation 27)
[1] Regulations 1, 2 and 3
substitute
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG 1
Name of Regulations
These Regulations are the United Nations (Privileges and Immunities)
Regulations 1986 .
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG 2
Definitions
In these Regulations:
"Act" means the
International Organisations (Privileges and Immunities) Act 1963 .
"member of the family" or family member , in relation to a person (the first
person ), means a person who is:
- (a)
- a part of the first person's household; and
- (b)
- any of the following members of the first person's family:
- (i)
- the first person's spouse;
- (ii)
- an unmarried child who is under the age of 21 years;
- (iii)
- an unmarried child who is under the age of 25 years and is undertaking
full-time studies at an Australian educational institution;
- (iv)
- an unmarried child who is incapable of self-support because of a physical
or mental disability.
"taxable supply" has the meaning given by section 195-1 of the GST Act.
"tax invoice" has the meaning given by section 29-70 of the GST Act.
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG 3
Act applies to United Nations
The United Nations is an international organisation to which the Act applies.
[2] Subregulation 5 (1)
omit
subregulations (2) and (3),
insert
subregulations (2), (3) and (4),
[3] After subregulation 5 (3)
insert
- (4)
- The United Nation'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 11A (1).
[4] After regulation 11
insert
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG
11A
Indirect tax concession scheme acquisitions
- (1)
- For paragraph 11C (1) (a) of the Act, the following acquisitions
by the United Nations are covered by these Regulations:
- (a)
- an acquisition
of any of the following, on a single tax invoice for a taxable supply of at
least $200 (including indirect tax):
- (i)
- goods (by purchase or lease);
- (ii)
- mail services;
- (iii)
- telecommunications services;
- (iv)
- electricity or gas services;
- (v)
- protection of premises services;
- (vi)
- removal of goods services;
- (vii)
- freight and cartage other than removal of goods;
- (b)
- an acquisition of goods that are freed from duties of excise by
subregulation 5 (1);
- (c)
- an acquisition of warehoused goods (within the meaning of the Customs Act
1901 ), the importation of which is covered by an immunity from taxation
(including customs duties) conferred by these Regulations;
- (d)
- an acquisition of any of the following, if the acquisition is subject to
an arrangement between the United Nations and the Commonwealth for
reimbursement of indirect tax:
- (i)
- construction or renovation services;
- (ii)
- real property;
- (iii)
- any other thing.
- (2)
- However, an acquisition by the United Nations is covered by these
Regulations only if, at the time of the acquisition, it was intended for the
official use of the United Nations.
- (3)
- For paragraph 11C (1) (a) of the Act, the following acquisitions
by a person mentioned in subregulation (4) are covered by these
Regulations:
- (a)
- an acquisition of any of the following, on a single tax
invoice for a taxable supply of at least $200 (including indirect tax):
- (i)
- goods (by purchase or lease);
- (ii)
- removal of goods services;
- (b)
- an acquisition of goods that are freed from duties of excise by
subregulation 6 (2), 7 (2) or 8 (2);
- (c)
- an acquisition of warehoused goods (within the meaning of the Customs Act
1901 ), the importation of which is covered by an immunity from taxation
(including customs duties) conferred by these Regulations.
- (4)
- For subregulation (3), the persons are:
- (a)
- the Secretary-General of
the United Nations; and
- (b)
- an Under Secretary-General of the United Nations; and
- (c)
- an Assistant Secretary-General of the United Nations.
- (5)
- However:
- (a)
- an acquisition by a person mentioned in
subregulation (4) is covered by these Regulations only if, at the time of
the acquisition, it was intended for the personal use of the person, or of a
member of the family of the person; and
- (b)
- an acquisition of a motor vehicle for the personal use of a person
mentioned in subregulation (4) is covered by these Regulations only if:
- (i)
- the vehicle was acquired in exceptional circumstances to replace a motor
vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption from indirect tax under section 11B of the
Act; or
- (ii)
- within the previous 3 years, the person
has not received:
(A) a concession under section 11C of the Act for the acquisition of another
motor vehicle; or
(B) an exemption from indirect tax under section 11B of the
Act on the importation of another motor vehicle; and
- (c)
- an acquisition of a motor vehicle for the personal
use of a member of the family of a person mentioned in
subregulation (4) is covered by these Regulations
only if:
- (i)
- the vehicle is acquired in exceptional circumstances to replace a motor
vehicle for which the person received:
(A) a concession under section 11C of the Act; or
(B) an exemption under section 11B of the Act; or
- (ii)
- the
family member is eligible to hold a driver's licence that
is valid in Australia and, within the previous 3 years,
the person has not received:
(A) a concession under section 11C of the Act for the acquisition of another
motor vehicle for the personal use of a family member; or
(B) an exemption from indirect tax under section 11B of
the Act on the importation of another motor vehicle for
the personal use of a family member.
- (6)
- For paragraph
11C (1) (a) of the Act, the acquisition of a
locally-manufactured motor vehicle by a person who holds,
or is performing the duties of, an office in the United
Nations (other than a person mentioned in subregulation
(4)), for the personal use of the person or of a member
of the family of the person, is covered by these
Regulations if:
- (a)
- the vehicle is acquired within the
first 6 months of the person's installation in Australia
and the person has not previously received:
- (i)
- a concession under section 11C of the Act for the acquisition of another
motor vehicle; or
- (ii)
- an exemption from indirect tax under section 11B of the Act on the
importation of another motor vehicle; or
- (b)
- the vehicle is acquired in exceptional circumstances to replace a motor
vehicle for which the person has received:
- (i)
- a concession under section 11C of the Act; or
- (ii)
- an exemption from indirect tax under section 11B of the Act.
- (7)
- In subparagraphs (5) (b) (i) and (c) (i) and
paragraph (6) (b):
"exceptional circumstances", in relation to
the replacement of a motor vehicle, includes the original vehicle being stolen
or damaged beyond repair.
Note
Section 11C of the Act establishes an indirect tax concession scheme that
provides for reimbursement by the Commissioner of Taxation of indirect tax
payable for acquisitions covered by these Regulations.
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG
11B
Indirect tax concession scheme conditions
- (1)
- For paragraph 11C (3) (a) of the Act, the amount mentioned in
subsection 11C (1) of the Act is payable only if the following conditions
are satisfied:
- (a)
- the person who made the acquisition is subject to an
agreement in writing between the United Nations and the Commonwealth to repay
to the Commonwealth the amount worked out under subregulation (2) if:
- (i)
- for a payment in relation to an acquisition of a motor vehicle
the person disposes of the motor vehicle (except to another person entitled to
an indirect tax concession under these Regulations or another law of the
Commonwealth in relation to similar acquisitions) in Australia or an external
Territory within 3 years after it was acquired; or
- (ii)
- for a payment in relation to an acquisition of goods other than a motor
vehicle the person disposes of the goods (except to another person
entitled to an indirect tax concession under these Regulations or another law
of the Commonwealth in relation to similar acquisitions) in Australia or an
external Territory within 2 years after they were acquired; or
- (iii)
- for a payment in relation to an acquisition of services or any other
acquisition (except an acquisition covered by paragraph
11A (1) (d)) the person assigns the services to another
person (except to another person entitled to an indirect tax concession under
these Regulations or another law of the Commonwealth in relation to similar
acquisitions) in Australia or an external Territory;
- (b)
- if the person has breached a previous agreement under
paragraph (a) the person complies with any written
requirements, including a requirement to give security, that the Minister
considers necessary to ensure that the person complies with the agreement.
- (2)
- For subparagraphs (1) (a) (i) and (ii):
- (a)
- a sale of goods
to a finance company as part of a sale and lease-back arrangement is not a
disposal of the goods; and
- (b)
- a person (the first person ) is taken to have disposed of goods to which 1
of those subparagraphs applies within the period mentioned in that
subparagraph to a person who is not entitled to an indirect tax concession in
relation to similar acquisitions if:
- (i)
- the first person disposes of the goods to a person (the second person )
who is entitled to the concession; and
- (ii)
- the second person disposes of the goods to another person; and
- (iii)
- the series of disposals of the goods to other persons continues (if
necessary) until the goods are eventually acquired, within the period
mentioned in that paragraph, by a person who is not entitled to the
concession.
- (3)
- For paragraph (1) (a), the amount to be repaid is:
- (a)
- for an
acquisition to which subparagraph (1) (a) (i) or (ii)
applies the proportion of the amount paid under section 11C of the
Act in relation to the acquisition that is equal to the proportion of the
period mentioned in that subparagraph remaining after the person disposes of
the goods; and
- (b)
- for an acquisition to which subparagraph (1) (a) (iii)
applies the amount paid under section 11C of the Act in relation
to the acquisition.
- (4)
- However, for an acquisition to which subparagraph (1) (a) (i) or
- (ii)
- applies, a person is not required to repay an amount paid under section
11C of the Act in relation to a lease payment that relates to a period before
the person disposes of the goods.
- (5)
- The amount mentioned in subsection 11C (1) of the Act is not
payable if:
- (a)
- an amount was payable for a similar acquisition; and
- (b)
- the Minister tells the person in writing that, in his or her opinion, the
person's reasonable needs were met by that acquisition.
- (6)
- In this regulation, person includes the United Nations.
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG
11C
Indirect tax concession scheme claims for
payment
A claim for payment under regulation 11A:
- (a)
- must be signed by, or for,
the Secretary-General of the United Nations; and
- (b)
- must be sent with the tax invoice for the acquisition; and
- (c)
- must be sent:
- (i)
- for an acquisition of a motor vehicle to the Protocol Branch
of the Department of Foreign Affairs and Trade; or
- (ii)
- in any other case to the Australian Taxation Office; and
- (d)
- for an acquisition of a motor vehicle or an acquisition of real property
by lease may be sent at any time after the acquisition; and
- (e)
- for an acquisition of a kind mentioned in paragraph 11A (1) (d),
except an acquisition of real property by lease may only be sent:
- (i)
- in accordance with the arrangement mentioned in that paragraph; or
- (ii)
- if the arrangement does not specify a time when a claim may be sent:
(A) with another claim; or
(B) at least 3 months after another claim from the United
Nations is sent; and
- (f)
- for an acquisition that is not
mentioned in paragraph (d) or (e) may
only be sent:
- (i)
- with another claim; or
- (ii)
- at least 3 months after another claim from the United Nations.
Note
Paragraphs 11C (e) and (f) are intended to limit the number of
claims from the United Nations to one in each quarter, to minimise delays in
the processing of claims.
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG
11D
Indirect tax concession scheme manner of payment
For paragraph 11C (3) (b) of the Act, the amount is to be paid
to a single recipient, or an account, nominated by, or for, the
Secretary-General of the United Nations.
[5] After regulation 12
insert
INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT
(INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201
- REG
13
Delegation
- (1)
- The Minister may, either generally or as otherwise provided by the
instrument of delegation, by writing signed by the Minister, delegate to a
person the Minister's powers under paragraphs 11B (1) (b) and
(5) (b) of these Regulations.
- (2)
- A power delegated under
subregulation (1), when exercised by the delegate, is taken to have been
exercised by the Minister.
- (3)
- A delegation of power under subregulation (1) does not prevent the
exercise of the power by the Minister.
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