Commonwealth Consolidated Acts(1) In this Act, unless the contrary intention appears:
"acquisition" has the meaning given by section 195-1 of the GST Act.
"approved form" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .
"association" means an association or other body or group of persons, whether incorporated or not.
"Commissioner" means the Commissioner of Taxation.
"diplomatic agent and diplomatic mission" have the same respective meanings as in the Diplomatic Privileges and Immunities Act 1967 .
"enterprise" has the meaning given by section 195-1 of the GST Act.
"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .
(a) GST within the meaning of section 195‑1 of the GST Act; or
(b) luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or
(c) wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act.
"international conference" means a conference that is attended by a person representing Australia and:
(a) a person representing a country other than Australia; or
(b) a person representing an international organisation to which this Act applies or an overseas organisation to which this Act applies;
whether or not it is also attended by another person or other persons.
"international organisation to which this Act applies" means an organisation that is declared by the regulations to be an international organisation to which this Act applies, and includes:
(a) an organ of, or office within, an organisation that is so declared;
(b) a commission, council or other body established by such an organisation or organ; and
(c) a committee, or sub‑committee of a committee, of such an organisation, organ, commission, council or body.
"Investment Convention" means the Convention on the Settlement of Investment Disputes between States and Nationals of Other States signed by Australia on 24 March 1975, the English text of which is set out in Schedule 3 to the International Arbitration Act 1974 .
"Luxury Car Tax Act" means the A New Tax System (Luxury Car Tax) Act 1999 .
"member of the administrative and technical staff" , in relation to a diplomatic mission, has the same meaning as in the Diplomatic Privileges and Immunities Act 1967 .
"overseas organisation to which this Act applies" means an organisation that is declared by the regulations to be an overseas organisation to which this Act applies, and includes:
(a) an organ of, or office within, an organisation that is so declared;
(b) a commission, council or other body established by such an organisation or organ; and
(c) a committee, or sub‑committee of a committee, of such an organisation, organ, commission, council or body.
"Wine Equalisation Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .
(2) The privileges and immunities conferred by this Act or the regulations are privileges and immunities in relation to the operation of the laws of the Commonwealth (including Acts of the Commonwealth other than this Act) and of the States and Territories of the Commonwealth.
(3) For the purposes of this Act, a person who is, or has been during any period, a member of an organ of an international organisation to which this Act applies but is not, or has not been during that period, accredited to that organ as a representative of:
(a) a country;
(b) an international organisation to which this Act applies; or
(c) an overseas organisation to which this Act applies;
shall be deemed to be, or to have been during that period, as the case may be, so accredited as a representative of the country of which he or she is a national.
(4) For the purposes of this Act:
(a) an alternate or deputy of, or substitute for, a representative of a country, of an international organisation to which this Act applies or of an overseas organisation to which this Act applies; and
(b) an adviser to, or expert assisting, such a representative;
shall each be deemed to be a member of the official staff of the representative.
(5) References in this Act to countries shall be read as including references to the governments of countries.
(6) A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.
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