International Organisations (Privileges and Immunities) Act 1963

SECTION 12B  

12B   NO REGISTRATION UNDER THE GST ACT  

For the purposes of the GST Act, an organisation or person upon which or whom the regulations have conferred privileges and immunities is treated as not carrying on an enterprise when acting in the capacity in respect of which the organisation or person was granted those privileges and immunities.

Note:

This means that the organisation or person cannot be registered under Division 23 of the GST Act in that capacity.