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
28 After section 12A
12B No registration under the GST Act
For the purposes of the GST Act, an organisation or person upon which or whom the regulations have conferred privileges and immunities is treated as not carrying on an enterprise when acting in the capacity in respect of which the organisation or person was granted those privileges and immunities.
Note: This means that the organisation or person cannot be registered under Division 23 of the GST Act in that capacity.
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