Commonwealth Numbered Regulations - Explanatory Statements

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FOREIGN STATES IMMUNITIES AMENDMENT REGULATIONS (NO. 1) 2000 NO. 256

STATUTORY RULES 2000 No. 256

Issued by the authority of the Attorney-General

Foreign States Immunities Act 1985

Foreign States Immunities Amendment Regulations (No. 1)

Section 43(b) of the Foreign States Immunities Act empowers the Governor-General to make regulations, not inconsistent with the Act, prescribing matters necessary or convenient for the purposes of the Act.

At international law foreign States have a general immunity from the jurisdiction of domestic courts. Within Australia this position is reflected in section 9 of the Foreign States Immunities Act 1985.

There are a number of exceptions to this rule, one of which is reflected in section 20 of the Foreign States Immunities Act. This section provides that a foreign State is not immune from proceedings in so far as the proceedings concern an obligation imposed on the foreign State by an Australian law with respect to taxation, being a provision that is prescribed for the purposes of section 20. Prescribed provisions are set out in the Foreign States Immunities Regulations. The amendments update references to relevant Commonwealth and State legislation.

Prescribing legislation, for the purposes of section 20 of the Foreign States Immunities Act, does not affect the substantive liability of a foreign State to pay particular taxes. However, it does enable a foreign State to be sued in an Australian court to recover a prescribed tax for which it is liable.

Foreign States are not presently immune from proceedings arising out of obligations imposed by or under the Sales Tax Assessment Act 1992. In accordance with the Government's A New Tax System reforms the following legislation is added to Part I of the Regulations: A New Tax System (Goods and Services Tax) Act 1999; A New Tax System (Luxury Car Tax) Act 1999; A New Tax System (Wine Equalisation Tax Act 1999; and Taxation Administration Act 1953. A reference to the Income Tax Assessment Act 1997 is also included.

In Part 2 of the Regulations (Laws of the State of New South Wales), references to the Business Franchise Licences (Petroleum Products) Act 1987 and the Business Franchise Licences (Tobacco) Act 1987 are deleted as this legislation has been repealed. At the request of the New South Wales Office of State Revenue the Taxation Administration Act 1996 and the Premium Property Tax Act 1998 are added.

In Part 3 of the Regulations (Laws of the State of Victoria), a reference to the Energy Consumption Levy Act 1982 is deleted as this legislation has been repealed and an amendment is made to the citation of the Stamps Act 1958.

Apart from the above additions and changes of citations, the legislation previously prescribed for the benefit of the Commonwealth, the States and the Territories, as reflected in the Schedule, remains unaltered.

The changes to the Regulations have been made in consultation with the relevant Departments of the Commonwealth and State and Territory Governments.

The Regulations commenced on Gazettal.