Document ID: chunk:federal_register_of_legislation:F2004C00450:body:0:p4
Version: federal_register_of_legislation:F2004C00450
Segment Type: other
Provision Reference: 
Character Range: 7744–10480

performing missions for the Organisation

 (1) Subject to subregulations (2) and (3), a person who is performing, whether alone or jointly with other persons, a mission on behalf of the Organisation has the privileges and immunities specified in paragraphs 1, 2, 3, 4 and 5 of Part I of the Fifth Schedule to the Act.

 (2) The privileges and immunities specified in paragraph 3 of Part I of the Fifth Schedule to the Act extend, in relation to a person, to papers and documents that relate to the mission that he is performing on behalf of the Organisation, but not to any other papers and documents.

 (3) A person who has performed a mission on behalf of the Organisation has the immunities specified in Part II of the Fifth Schedule to the Act.

10A 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;
 (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 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 Act, the following acquisitions by a person mentioned in subregulation (4) 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) removal of goods services;
 (b) an acquisition of goods that are freed from duties of excise by subregulation 6 (2) or 7 (2);
 (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.

 (4) For subregulation