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

International Organisations (Privileges and Immunities) Act 1963

27   After section 11A

Insert:

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.

11C Indirect tax concession scheme

(1) If:

(a) an acquisition covered by regulations made for the purposes of this section is made:

(i) by or on behalf of an organisation upon which the regulations have conferred an exemption (to some extent) from taxation; or

(ii) by or on behalf of a person (the person ) upon whom the regulations have conferred an exemption (to some extent) from taxation; and

(b) at the time of the acquisition, it was intended for:

(i) the official use of the organisation or the person; or

(ii) a use covered by regulations made for the purposes of this section;

the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the organisation (or a person in a class of persons determined by the Minister), or the person, an amount equal to the amount of indirect tax payable (if any) in respect of the supply of that acquisition.

(2) A claim for an amount covered by subsection (1) must be in the approved form.

(3) The amount is payable:

(a) in accordance with the conditions and limitations; and

(b) within the period and in the manner;

set out in regulations made for the purposes of this section.

(4) Regulations made for the purposes of subsection (3) may permit the Commissioner to determine the period within which, and the manner in which, the amount is payable.

(5) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.