Document ID: chunk:federal_register_of_legislation:F2004C00453:body:0:p3
Version: federal_register_of_legislation:F2004C00453
Segment Type: other
Provision Reference: 
Character Range: 5223–7841

as a representative of a country other than Australia has the immunity stated in Part II of the Third Schedule to the Act.

8 Privileges and immunities of certain Secretariat officers

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

 (2) The salary and emoluments received from the Secretariat for services performed in Australia for the Secretariat 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 Secretariat.

 (3) A person to whom subregulation (1) applies does not have the privilege stated in item 7 if he or she is an Australian citizen.

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

9 Immunities of other staff members

 (1) A member of the staff of the Secretariat, other than a person who holds an office in the Secretariat, has the immunity stated in item 2 in the Part I of the Fifth Schedule to the Act.

 (2) A person who:
 (a) has ceased to be a member of the staff of the Secretariat; and
 (b) has not held an office in the Secretariat;
  has the immunity stated in Part II of the Fifth Schedule to the Act.

9A Indirect tax concession scheme — acquisitions

 (1) For paragraph 11C (1) (a) of the Act, the following acquisitions by the Secretariat 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 Secretariat and the