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INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT (INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1) 2000 NO. 201 - SCHEDULE 8

Amendments of International Atomic Energy Agency (Privileges and Immunities) Regulations

(regulation 11)

[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 International Atomic Energy Agency (Privileges and Immunities) Regulations 1971 .

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 .

"Agency" means the International Atomic Energy Agency.

"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 to apply to Agency
The Agency is an international organisation to which the Act applies.

[2] Subregulation 5 (1)

omit

the next two succeeding subregulations,

insert

subregulations (2), (3) and (4),

[3] After subregulation 5 (3)

insert

(4)
The Agency'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).

[4] After regulation 9

insert

INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT (INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201

- REG 9A
Indirect tax concession scheme — acquisitions
(1)
For paragraph 11C (1) (a) of the Act, the following acquisitions by the Agency 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;
(viii)
services relating to research on, and the development and practical application of, atomic energy for peaceful purposes, other than services relating to the ordinary operations of the Agency;
(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 Agency 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 Agency is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Agency.

(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);

(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 Director-General of the Agency; and

(b)
the Deputy Director-General of the Agency; and

(c)
the Inspector-General of the Department of Safeguards and Inspection of the Agency.

(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 an office in the Agency (other than a person who holds an office 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 9B
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 Agency 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 Agency.

INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT (INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201

- REG 9C
Indirect tax concession scheme — claims for payment
A claim for payment under regulation 9A:

(a)
must be signed by, or for, the Director-General of the Agency; 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 Agency 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 Agency.

Note
Paragraphs 9C (e) and (f) are intended to limit the number of claims from the Agency 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 9D
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 Director-General of the Agency.

[5] After regulation 10

insert

INTERNATIONAL ORGANISATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS AMENDMENT (INDIRECT TAX CONCESSION SCHEME) REGULATIONS 2000 (NO. 1)
2000 NO. 201

- REG 11
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 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.



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