International Organisations (Privileges and Immunities) Act 1963

SECTION 11B  

11B   PRESERVATION OF EXEMPTION FROM DUTIES ON IMPORTATIONS  


Despite:

(a)    section 177-5 of the GST Act; and

(b)    section 21-5 of the Luxury Car Tax Act; and

(c)    section 27-25 of the Wine Equalisation Tax Act;

indirect tax that would be payable on an importation under one of those Acts is not payable on an importation covered by an immunity from taxation (including customs duties) conferred by the regulations.




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