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

Overseas Missions (Privileges and Immunities) Act 1995

36   At the end of section 9

Add:

(2) 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.