Document ID: chunk:federal_register_of_legislation:F2004C00644:body:0:p3
Version: federal_register_of_legislation:F2004C00644
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the immunity set out in Part II of the Third Schedule to the Act.

9 Privileges and immunities of certain officers of the organisation

 (1) Subject to subregulations (2) and (3), a person who holds, or is performing the duties of, an office (other than the office of Director) has the privileges and immunities set out in items 1, 2, 3, 5, 6 and 7 in Part I of the Fourth Schedule to the Act.

 (2) The salary and emoluments received from the organisation for services performed in Australia for the organisation by a person:
 (a) to whom subregulation (1) applies; and
 (b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;
  are exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the organisation.

 (3) A person to whom subregulation (1) applies does not have the privilege set out in item 7 of Part 1 of the Fourth Schedule to the Act if he or she is an Australian citizen.

 (4) A person who has ceased to hold an office (other than the office of Director) has the immunity set out in Part II of the Fourth Schedule to the Act.

10 Immunities of other staff members

 (1) A member of the staff of the organisation, other than a person who holds an office in the organisation, has the immunities set out in items 1, 2, 2A, 3, 5 and 6 in Part I of the Fifth Schedule to the Act.

 (2) The salary and emoluments received from the organisation for services performed in Australia for the organisation by a person:
 (a) to whom subregulation (1) applies; and
 (b) who is a resident of Australia, within the meaning of the Income Tax Assessment Act 1936;
  are exempt from taxation only if the person is not an Australian citizen and performed the services while in Australia solely for the purpose of performing services for the organisation.

 (3) A person who:
 (a) has ceased to be a member of the staff of the organisation; and
 (b) has not held an office in the organisation;
  has the immunity set out 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;