Specialized Agencies (Privileges and Immunities) Regulations 1986

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.