Foreign Affairs and Trade Legislation Amendment Act 1997 (150 of 1997)

Schedule 1   Amendments of Acts relating to matters dealt with by the Department of Foreign Affairs and Trade

International Organizations (Privileges and Immunities) Act 1963

10   After section 11

Insert:

11A Exemption from sales tax

(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.

(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.

(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.

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

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