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Motor Vehicle Industry Partnership - issues register

17.c. Are all entitlements the same?

Non-interpretative - straight application of the law.

No. The various Diplomatic Privileges and Immunities Acts administered by the Department of Foreign Affairs and Trade (DFAT) detail the entitlements of the various countries and organisations. Each country's entitlement is based on a broadly reciprocal arrangement with the concessions offered to Australian diplomats in the home country. All missions, posts and organisations have been advised of their individual entitlements by DFAT.

Sections within Issue 17 - Motor vehicles for the diplomatic community

Last Modified: Monday, 21 November 2011

Table of contents

Issue 1 - Bailment

Issue 2 - Cars for use by people with a disability

Issue 3 - Demonstrator vehicles

Issue 4 - Delivery charges, stamp duty, registration and insurance

Issue 5 - Deposits

Issue 6 - Financial supplies

Issue 7 - Input tax credits - motor vehicle issues

Issue 8 - Luxury cars

Issue 9 - Orders/contracts spanning 30 June to 1 July 2000

Issue 10 - Sponsorship arrangements

Issue 11 - Vehicles provided for evaluation, product launches, raffles, etc

Issue 12 - Tax invoices, adjustment events and recipient created tax invoices

Issue 13 - Third party rebates

Issue 14 - Vehicles sold on consignment, at auction, or at auction by government vendors

Issue 15 - Warranties

Issue 16 - PAYG withholding

Issue 17 - Motor vehicles for the diplomatic community

17.a. Can embassies, consulates, international organisations, diplomatic and consular staff purchase vehicles GST and LCT free?

17.b. Can these organisations and individuals receive a refund of GST and LCT which they pay?

17.c. Are all entitlements the same?

17.d. Are there different entitlements for locally manufactured and imported vehicles?

17.e. What about imported vehicles?

17.f. What is the situation concerning imported vehicles which are purchased in Australia from bond?

17.g. Where can I obtain further information?

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