Document ID: chunk:federal_register_of_legislation:F2004C00275:body:0:p2
Version: federal_register_of_legislation:F2004C00275
Segment Type: other
Provision Reference: 
Character Range: 2672–5472

(ii) to acquire, hold and dispose of real and personal property.

5 Privileges and immunities of Organisation

 (1) Subject to subregulation (2), the Organisation has the privileges and immunities specified paragraphs 1, 2, 3, 4, 5, 7, 11 and 12 of the First Schedule to the Act.

 (2) 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 6A (1).

6 Privileges and immunities of the officers and former officers of the Organisation

 (1) Subject to subregulation (3), a person who holds an office in the Organisation has the privileges and immunities set out in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fourth Schedule to the Act.

 (2) A person who has ceased to hold an office in the Organisation has the privileges and immunities set out in Part II of the Fourth Schedule to the Act.

 (3) A person who is a resident of Australia within the meaning of the Income Tax Assessment Act 1936 is exempt from taxation on salary and emoluments received from the Organisation for services performed in Australia only if he or she:
 (a) is not an Australian citizen; and
 (b) at the time of performing the services was in Australia solely for the purpose of performing services for the Organisation.

6A 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 migration services, including language training, orientation activities, medical examinations and advice on migration services, and services directly relating to research on migration, 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 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 Organisation and the Commonwealth for reimbursement of indirect tax:
 (i) construction or renovation services;
 (ii) real property;
 (iii) any other