Document ID: chunk:federal_register_of_legislation:F2004C00720:body:0:p3
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to, or who has attended, a conference convened by the Organisation in Australia as a representative of a country other than Australia, has the immunities mentioned in Part II of the Third Schedule to the Act.

 (3) However, subregulations (1) and (2) do not apply to a person who is an Australian citizen or a person permanently resident in Australia.

9 Privileges and immunities of officers of the Organisation

 (1) A person who holds an office in the Organisation (other than the office of Coordinator) has the privileges and immunities mentioned in Part I of the Fourth Schedule to the Act.

 (2) However, if the person is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936, any salary and allowances received by the person from the Organisation for services performed in Australia for the Organisation are exempt from taxation only if:
 (a) the person is not an Australian citizen or a person permanently resident in Australia; and
 (b) the person came to Australia solely for the purpose of performing services for the Organisation.

 (3) A person who has ceased to hold an office in the Organisation (other than the office of Coordinator) has the immunities mentioned in Part II of the Fourth Schedule to the Act.

9A 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 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;
 (viii) services directly relating to aquaculture or aquaculture technologies, including research of aquaculture or aquaculture technologies, other than services relating to the ordinary operations of the Organisation;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 6 (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 Organisation 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 Organisation is covered by these Regulations only if, at the time of the acquisition, it was intended for the official use of the Organisation.

 (3) For paragraph 11C (1) (a) of the