Document ID: chunk:federal_register_of_legislation:F2004C00053:body:0:p2
Version: federal_register_of_legislation:F2004C00053
Segment Type: other
Provision Reference: 
Character Range: 2812–5620

or mental disability.
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.
the Commonwealth Secretariat means the organ of the Commonwealth of Nations established, under the name 'Commonwealth Secretariat', at a meeting of the Commonwealth Prime Ministers held in the year 1965.

 (2) A reference in these Regulations to a person who holds a high office in the Commonwealth Secretariat shall be read as including a reference to a person who is performing the duties of a high office in the Commonwealth Secretariat.

 (3) Where, by virtue of the last preceding subregulation, a provision of these Regulations applies to a person who is performing the duties of a high office in the Commonwealth Secretariat, a reference in the provision to the high office held by a person shall be read, in the application of the provision to a person who is performing the duties of a high office in the Commonwealth Secretariat, as a reference to the high office the duties of which the person is so performing.

5 Act to apply to Commonwealth of Nations

  The Commonwealth of Nations is an international organisation to which the Act applies.

6 Commonwealth Secretariat to have juridical personality and legal capacities

  The Commonwealth Secretariat:
 (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.

7 Privileges and immunities of the Commonwealth Secretariat

 (1) Subject to subregulations (2), (3) and (4), the Commonwealth Secretariat has the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 and 12 of the First Schedule to the Act.

 (2) The Commonwealth Secretariat is not, by virtue of the last preceding subregulation, exempt from such national, regional or municipal dues and taxes in respect of the premises of the Commonwealth Secretariat, whether owned or leased, as represent payment for specific services rendered.

 (3) Where goods (not being publications of the Commonwealth Secretariat) are imported, manufactured or purchased by the Commonwealth Secretariat for sale by it, subregulation (1) of this regulation does not operate to prevent sales tax being payable by the Commonwealth Secretariat or by any other person upon the sale value of the goods.

 (4) The Commonwealth Secretariat'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 10B (1).

8 Privileges and immunities of high officers of the Commonwealth Secretariat