Document ID: chunk:federal_register_of_legislation:F2004C00053:body:0:p4
Version: federal_register_of_legislation:F2004C00053
Segment Type: other
Provision Reference: 
Character Range: 7957–10657

Secretariat, has the privileges and immunities specified in paragraphs 1 and 2 of Part I of the Fourth Schedule to the Act.

 (2) The salary and emoluments received from the Commonwealth Secretariat by a person to whom subregulation (1) of this regulation applies are not exempt from taxation unless the salary and emoluments are subject to tax in the United Kingdom.

 (3) Notwithstanding the last preceding subregulation, the salary and emoluments received from the Commonwealth Secretariat by a person to whom subregulation (1) of this regulation applies, being a resident of Australia within the meaning of the Income Tax Assessment Act 1936-1972, are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person is not an Australian citizen and came to Australia solely for the purpose of performing duties of the office in the Commonwealth Secretariat held by him.

 (4) Subject to subregulation (5) of this regulation, a person who has ceased to hold an office in the Commonwealth Secretariat, other than a high office in the Commonwealth Secretariat, has the immunities specified in Part II of the Fourth Schedule to the Act.

 (5) The immunities conferred by subregulations (1) and (4) of this regulation do not extend to immunity from a suit or other legal process:
 (a) seeking to recover damages in relation to the driving of a motor vehicle; or
 (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, a State or a Territory of the Commonwealth, being a provision with respect to motor traffic, motor vehicles or the use of a motor vehicle.

10A Privileges and immunities of persons performing missions for Secretariat

 (1) A person who is serving on a committee, or is participating in the work, of the Commonwealth Secretariat or is performing, whether alone or jointly with other persons, a mission on behalf of the Commonwealth Secretariat 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.

 (2) A person who has served on a committee, or participated in the work, of the Commonwealth Secretariat or has performed a mission on behalf of the Commonwealth Secretariat has the immunities specified in Part II of the Fifth Schedule to the Act.

10B Indirect tax concession scheme — acquisitions

 (1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Commonwealth Secretariat 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;