Specialized Agencies (Privileges and Immunities) Regulations 1986

a part of the first person’s household; and

any of the following members of the first person’s family:

the first person’s spouse;

an unmarried child who is under the age of 21 years;

an unmarried child who is under the age of 25 years and is undertaking full‑time studies at an Australian educational institution;

an unmarried child who is incapable of self‑support because of a physical or mental disability.

is a body corporate with perpetual succession;

has the capacity to contract; and

is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and instituting legal proceedings.

Subject to subregulations (3), (4) and (5), each of the following Specialized Agencies, namely:

the International Monetary Fund;

the International Bank for Reconstruction and Development;

the International Finance Corporation;

the International Development Association,

Subject to subregulations (3), (4) and (5), a Specialized Agency, not being a Specialized Agency specified in subregulation (1), 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.

A Specialized Agency is not, by virtue of subregulation (1) or (2), as the case requires, exempt from such national, regional or municipal dues and taxes in respect of the premises of the Specialized Agency, whether owned or leased, as represent payment for specific services rendered.

Where goods (not being publications of the Specialized Agency) are imported, manufactured or purchased by a Specialized Agency for sale by it, subregulation (1) or (2), as the case requires, does not operate to prevent sales tax being payable in relation to the goods by the Specialized Agency or by any other person.

A Specialized Agency’s privileges in relation to indirect tax are limited to:

the exemption conferred by section 11B of the Act; and

concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 9A(1).

The office, or each of the offices, specified in Column 3 of an item in the Schedule is declared to be a high office in the Specialized Agency specified in Column 2 of that item.

A person who holds, or is performing the duties of, a high office in a Specialized Agency has the privileges and immunities specified in Part I of the Second Schedule to the Act.

A person who has ceased to hold, or perform the duties of, a high office in a Specialized Agency has the immunities specified in Part II of the Second Schedule to the Act.

A person who is in attendance at an international conference convened by a Specialized Agency as a representative of a country (other than Australia) has the privileges and immunities specified in Part I of the Third Schedule to the Act.

A person who has attended an international conference convened by a Specialized Agency as a representative of a country (other than Australia) has the immunities specified in Part II of the Third Schedule to the Act.

Subject to subregulation (2), a person who holds an office in a Specialized Agency, other than a person who holds, or is performing the duties of, an office specified in Column 3 of an item in the Schedule, has the privileges and immunities specified in Part I of the Fourth Schedule to the Act.

A person to whom subregulation (1) applies does not have the right to export furniture and effects free of duties when leaving Australia on the termination of his or her functions in relation to a Specialized Agency.

A person who has ceased to hold an office in a Specialized Agency, other than an office specified in Column 3 of an item in the Schedule, has the immunities specified in Part II of the Fourth Schedule to the Act.

A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fifth Schedule to the Act.

Subregulation (1) applies to:

the Food and Agriculture Organization of the United Nations;

the World Health Organization;

the International Maritime Organization;

the World Intellectual Property Organization;

the International Fund for Agricultural Development;

the United Nations Industrial Development Organization.

A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 3, 5 and 6 of Part I of the Fifth Schedule to the Act.

Subregulation (3) applies to:

the International Labour Organisation; and

the International Civil Aviation Organization.

A person who is serving on a committee of a Specialized Agency to which this subregulation applies or is performing, whether alone or jointly with other persons, a mission on behalf of such a Specialized Agency has the privileges and immunities specified in paragraphs 1, 2, 5 and 6 of Part I of the Fifth Schedule to the Act.

Subregulation (5) applies to the United Nations Educational, Scientific and Cultural Organization.

A person who has served on a committee of, or performed a mission for, a Specialized Agency to which this subregulation applies has the immunities specified in Part II of the Fifth Schedule to the Act.

Subregulation (7) applies to each of the following:

the International Labour Organisation;

the Food and Agriculture Organization of the United Nations;

the International Civil Aviation Organization;

the United Nations Educational, Scientific and Cultural Organization;

the World Health Organization;

the International Maritime Organization;

the World Intellectual Property Organization;

the International Fund for Agricultural Development;

the United Nations Industrial Development Organization.

A person who is performing, whether alone or jointly with other persons, a temporary mission on behalf of a Specialized Agency to which this subregulation applies, has the privilege specified in paragraph 2A of Part I of the Fifth Schedule to the Act.

Subregulation (9) applies to each of the following:

the International Monetary Fund;

the International Bank for Reconstruction and Development;

the International Finance Corporation;

the International Development Association.

For paragraph 11C(1)(a) of the Act, the following acquisitions by a Specialized Agency are covered by these Regulations:

an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):

goods (by purchase or lease);

mail services;

telecommunications services;

electricity or gas services;

protection of premises services;

removal of goods services;

freight and cartage other than removal of goods;

an acquisition of goods that are freed from duties of excise by subregulation 5(1) or (2);

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;

an acquisition of any of the following, if the acquisition is subject to an arrangement between a Specialized Agency and the Commonwealth for reimbursement of indirect tax:

construction or renovation services;

real property;

any other thing.

However, an acquisition by a Specialized Agency is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Specialized Agency.

For paragraph 11C(1)(a) of the Act, the following acquisitions by a person mentioned in subregulation (4) are covered by these Regulations:

an acquisition of any of the following, on a single tax invoice for a taxable supply of at least $200 (including indirect tax):

goods (by purchase or lease);

removal of goods services;

an acquisition of goods that are freed from duties of excise by subregulation 6(2);

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.

For subregulation (3), a person is the holder of an office specified in an item in column 3 of the Schedule.

However:

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

an acquisition of a motor vehicle for the personal use of a person mentioned in subregulation (4) is covered by these Regulations only if:

the vehicle was acquired in exceptional circumstances to replace a motor vehicle for which the person received:

a concession under section 11C of the Act; or

an exemption from indirect tax under section 11B of the Act; or

within the previous 3 years, the person has not received:

a concession under section 11C of the Act for the acquisition of another motor vehicle; or

an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; and

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:

the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person received:

a concession under section 11C of the Act; or

an exemption under section 11B of the Act; or

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 concession under section 11C of the Act for the acquisition of another motor vehicle for the personal use of a family member; or

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.

For paragraph 11C(1)(a) of the Act, the acquisition of a locally‑manufactured motor vehicle by a person mentioned in subregulation (7), for the personal use of the person or of a member of the family of the person, is covered by these Regulations if:

the vehicle is acquired within the first 6 months of the person’s installation in Australia and the person has not previously received:

a concession under section 11C of the Act for the acquisition of another motor vehicle; or

an exemption from indirect tax under section 11B of the Act on the importation of another motor vehicle; or

the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the person has received:

a concession under section 11C of the Act; or

an exemption from indirect tax under section 11B of the Act.

For subregulation (6), the person is a person who holds an office in a Specialized Agency specified in an item in column 2 of the Schedule (other than a person mentioned in subregulation (4)).

In subparagraphs (5)(b)(i) and (c)(i) and paragraph (6)(b):

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.

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:

the person who made the acquisition is subject to an agreement in writing between the Specialized Agency and the Commonwealth to repay to the Commonwealth the amount worked out under subregulation (2) if:

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

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

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;

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.

For subparagraphs (1)(a)(i) and (ii):

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

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:

the first person disposes of the goods to a person (the second person) who is entitled to the concession; and

the second person disposes of the goods to another person; and

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.

For paragraph (1)(a), the amount to be repaid is:

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

for an acquisition to which subparagraph (1)(a)(iii) applies—the amount paid under section 11C of the Act in relation to the acquisition.

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.

The amount mentioned in subsection 11C(1) of the Act is not payable if:

an amount was payable for a similar acquisition; and

the Minister tells the person in writing that, in his or her opinion, the person’s reasonable needs were met by that acquisition.

In this regulation, person includes a Specialized Agency.

must be signed by, or for, the head of a Specialized Agency; and

must be sent with the tax invoice for the acquisition; and

must be sent:

for an acquisition of a motor vehicle—to the Protocol Branch of the Department of Foreign Affairs and Trade; or

in any other case—to the Australian Taxation Office; and

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

for an acquisition of a kind mentioned in paragraph 9A(1)(d), except an acquisition of real property by lease—may only be sent:

in accordance with the arrangement mentioned in that paragraph; or

if the arrangement does not specify a time when a claim may be sent:

with another claim; or

at least 3 months after another claim from the Specialized Agency is sent; and

for an acquisition that is not mentioned in paragraph (d) or (e)—may only be sent:

with another claim; or

at least 3 months after another claim from the Specialized Agency.

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