Document ID: chunk:federal_register_of_legislation:F2004C00637:body:0:p3
Version: federal_register_of_legislation:F2004C00637
Segment Type: other
Provision Reference: 
Character Range: 5032–7579

(other than the office of Director-General) has the privileges and immunities stated in items 1, 2, 3, 5, 6 and 7 in Part I of the Fourth Schedule to the Act.

 (2) The salary and emoluments received from the WTO for services performed in Australia for the WTO by a person:
 (a) to whom subregulation (1) applies; and
 (b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;
  are exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the WTO.

 (3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 in Part I of the Fourth Schedule to the Act if he or she is an Australian citizen.

 (4) A person who has ceased to hold an office (other than the office of Director-General) has the immunity stated in Part II of the Fourth Schedule to the Act.

9 Immunities of other staff members

 (1) A member of the staff of the WTO, other than a person who holds an office in the WTO, has the immunities stated in items 1, 2, 3, 5 and 6 in the Part I of the Fifth Schedule to the Act.

 (2) A person who:
 (a) has ceased to be a member of the staff of the WTO; and
 (b) has not held an office in the WTO;
  has the immunity stated in Part II of the Fifth Schedule to the Act.

9A Indirect tax concession scheme — acquisitions

 (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