A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 7   Amendments relating to diplomatic, consular and related privileges and immunities

Diplomatic Privileges and Immunities Act 1967

17   After subsection 8(1)

Insert:

(1A) 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 the exemption from customs duties, taxes and related charges provided for by paragraph 1 of Article 36, or paragraph 1 or paragraph 2 of Article 37, of the Convention and section 7 of this Act.