These Regulations are the World Trade Organization (Privileges and Immunities) Regulations 1996 .

In these Regulations:

"Act" means the International Organisations (Privileges and Immunities) Act 1963 .

"Director-General" means the Director-General of the WTO.

"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.

"office" means an office of the WTO.

"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.

"WTO" means the organisation known as the World Trade Organization that was established by the Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

[2] After subregulation 5 (3)

insert

(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).

[3] After regulation 9

insert

(1)

For paragraph 11C (1) (a) of the Act, the following acquisitions by the WTO 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 WTO 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 WTO is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the WTO.

(3)

For paragraph 11C (1) (a) of the Act, the following acquisitions by the Director-General 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);

(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)

However:

(a)

an acquisition by the Director-General 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 Director-General, or of a member of the family of the Director-General; and

(b)

an acquisition of a motor vehicle for the personal use of the Director-General 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 the Director-General is covered by these Regulations only if:

(i)

the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the Director-General 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 Director-General 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.

(5)

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 WTO (other than the Director-General), 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.

(6)

In subparagraphs (4) (b) (i) and (c) (i) and paragraph (5) (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.

(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 WTO 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 9A (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 WTO.

A claim for payment under regulation 9A:

(a)

must be signed by, or for, the Director-General; 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 9A (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 WTO 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 WTO.

Note
Paragraphs 9C (e) and (f) are intended to limit the number of claims from the WTO to one in each quarter, to minimise delays in the processing of claims.

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 Director-General.

[4] After regulation 11

insert

(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 9B (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.