Document ID: chunk:federal_register_of_legislation:F2004C00703:body:0:p3
Version: federal_register_of_legislation:F2004C00703
Segment Type: other
Provision Reference: 
Character Range: 5210–7868

(1) Subject to subregulations (2), (4) and (5), a person who holds an office in the Organisation, other than the office of a member of the Directing Committee, has the privileges and immunities specified in items 1, 2, 3, 6 and 7 of 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 resident of Australia, within the meaning of the Income Tax Assessment Act 1936, to whom subregulation (1) applies are exempt from taxation only if:
 (a) the person is not an Australian citizen or a person permanently resident in Australia; and
 (b) the person came to Australia solely for the purpose of performing duties of the office in the Organisation.

 (3) Subject to subregulation (4), a person who has ceased to hold an office in the Organisation has the immunities specified in Part II of the Fourth Schedule to the Act.

 (4) The immunities conferred on a person by subregulation (1) or (3) do not extend to immunity from a suit or other legal process:
 (a) for the recovery of damages for any damage, injury or death resulting from an accident in which a motor vehicle owned or driven by the person was involved; or
 (b) with respect to the commission of an offence under a provision of a law of the Commonwealth, of a State or of a Territory, with respect to motor traffic, motor vehicles or the use of a motor vehicle.

 (5) The privilege specified in item 3 of Part I of the Fourth Schedule to the Act and conferred under subregulation (1) does not apply to a spouse or dependent relative of the person.

8A 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 the research and development of the sciences in the field of hydrography and the techniques employed in descriptive oceanography, 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