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

Consular Privileges and Immunities Act 1972

9   After section 10


10A Indirect tax concession scheme

(1) If:

(a) an acquisition covered by a determination of the Minister is made:

(i) by or on behalf of the head of a consular post; or

(ii) by a consular officer or member of his or her family forming part of his or her household, or another person, who is:

covered by a determination of the Minister; and

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

(i) the official use of the consular post; or

(ii) a use covered by a determination of the Minister;

the Commissioner must, on behalf of the Commonwealth and subject to subsection (3), pay to the head of the consular post (or a person in a class of persons determined by the Minister) 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;

determined by the Minister.

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

(5) In this section:

consular post includes a post that has privileges and immunities conferred on it under section 9.