International Organisations (Privileges and Immunities) Act 1963

S 11A repealed by No 101 of 2006, s 3 and Sch 5 item 127, applicable to acts done or omitted to be done, or states of affairs existing, after 14 September 2006. S 11A formerly read:

SECTION 11A EXEMPTION FROM SALES TAX  
11A(1)
The regulations may provide that sales tax is not payable in respect of goods if:
(a) the goods are for the official use of an international organisation to which this Act applies; and
(b) the organisation has its headquarters in Australia.

11A(2)
Regulations made for the purposes of subsection (1) may be of general application or may relate to particular international organisations to which this Act applies.

11A(3)
Regulations made for the purposes of subsection (1) may provide for an exemption from sales tax, either:
(a) unconditionally; or
(b) subject to any limitations or conditions specified in the regulations.

11A(4)
The regulations may deal with the waiver of an exemption provided for by regulations made for the purposes of subsection (1).

11A(5)
This section and section 6 do not limit each other.

S 11A inserted by No 150 of 1997, s 3 and Sch 1 item 10, effective 17 October 1997. No 150 of 1997, s 3 and Sch 1 item 14 contains the following transition provision:

14 TRANSITIONAL - ORGANISATIONS WITH HEADQUARTERS IN AUSTRALIA - REPAYMENT OF AMOUNTS RELATING TO SALES TAX  
(1)
If:
(a) any regulations are made for the purposes of section 11A of the International Organisations (Privileges and Immunities) Act 1963 within 90 days after the commencement of this item; and
(b) those regulations apply to an international organisation; and
(c) the organisation had its headquarters in Australia as at 1 January 1997; and
(d) at a time before those regulations came into effect, goods were sold to the organisation for its official use; and
(e) the seller has paid sales tax to the Commonwealth in respect of the sale; and
(f) at the time of the sale, there was no sales tax ruling that:

(i) applied to the sale; and

(ii) contained an express reference to the organisation; and

(g) within 90 days after those regulations took effect, the organisation gives the Commissioner of Taxation a written claim for the payment of an amount equal to the sales tax paid by the seller; and
(h) the organisation gives the Commissioner of Taxation such information about the claim as the Commissioner of Taxation requires;

the Commissioner of Taxation must, on behalf of the Commonwealth, pay to the organisation an amount equal to the sales tax paid by the seller.

(2)
Paragraph (1)(d) applies to a sale even if the sale occurred before the commencement of this item.

(3)
This item does not prevent 2 or more claims from being set out in the same document.

(4)
The Consolidated Revenue Fund is appropriated for the purposes of subitem (1).