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International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982

Statutory Rules 1982 No. 210 as amended

made under the

International Organisations (Privileges and Immunities) Act 1963

This compilation was prepared on 15 October 2001
taking into account amendments up to SR 2001 No. 310

Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra

Contents

Page

 1 Name of Regulations [see Note 1]
 2 Definitions
 3 Act applies to Organisation
 4 Organisation to have juridical personality and legal capacities
 5 Privileges and immunities of the Organisation
 5A Indirect tax concession scheme — acquisitions
 5B Indirect tax concession scheme — conditions
 5C Indirect tax concession scheme — claims for payment
 5D Indirect tax concession scheme — manner of payment
 6 Waiver of privileges and immunities
 7 Delegation

Notes

1 Name of Regulations [see Note 1]

  These Regulations are the International Mobile Satellite Organization (Privileges and Immunities) Regulations 1982.

2 Definitions
Act means the International Organisations (Privileges and Immunities) Act 1963.
      Organisation means the International Mobile Satellite Organization.
taxable supply has the meaning given by section 195-1 of the GST Act.
tax invoice has the meaning given by section 29-70 of the GST Act.

3 Act applies to Organisation

  The Organisation is an international organisation to which the Act applies.

4 Organisation to have juridical personality and legal capacities

  The Organisation:
 (a) is a body corporate with perpetual succession;
 (b) has the capacity to contract; and
 (c) is capable, in its corporate name, of acquiring, holding and disposing of real and personal property and of instituting legal proceedings.

5 Privileges and immunities of the Organisation

 (1) Subject to subregulations (2), (3) and (4), the Organisation has the privileges and immunities specified in paragraphs 6 and 7 of the First Schedule to the Act.

 (2) The Organisation is not, by virtue of sub-regulation (1), exempt from such national, regional or municipal dues and taxes in respect of the premises of the Organisation, whether owned or leased, as represent payment for specific services rendered.

 (3) Where goods (not being publications of the Organisation, communication satellites or components or parts for such satellites) are imported, manufactured or purchased by the Organisation, sub-regulation (1) does not operate to prevent sales tax being payable in relation to the goods by the Organisation or by any other person.

 (4) The Organisation's privileges in relation to indirect tax are limited to:
 (a) the exemption conferred by section 11B of the Act; and
 (b) concessions under section 11C of the Act in relation to acquisitions mentioned in subregulation 5A (1).

5A Indirect tax concession scheme — acquisitions

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