This Determination is the Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000.

This Determination commences on the commencement of Schedule 7 to the A New Tax System (Indirect Tax and Consequential Amendments) Act
(No. 2) 1999.

3 Definitions

(1) In this Determination:

Act means the Diplomatic Privileges and Immunities Act 1967.

member of the family or family member, in relation to a person, means any of the following members of the person’s family who forms part of the person’s household, and whose arrival has been notified to the Department of Foreign Affairs and Trade under Article 10 of the Convention:

(a) the person’s spouse;

(b) unmarried children up to the age of 21 years;

(c) unmarried children up to the age of 25 years who are undertaking full‑time studies at an Australian educational institution;

(d) unmarried children who are incapable of self-support because of a physical or mental disability.

sending State, in relation to a mission, means the overseas country which the mission represents.

taxable supply has the meaning given by section 195-1 of the GST Act.

tax invoice has the meaning given by section 29-70 of the GST Act.

(2) In this Determination, unless the contrary intention appears, a reference
to a member of the diplomatic staff (including a head of mission), or
the administrative and technical staff, of a mission covered by this Determination includes a member of the staff member’s family.

4 Missions covered by this Determination

For subparagraph 10B (1) (a) (i) of the Act, a mission representing a country mentioned in an item in Schedule 1 is a mission covered by this Determination.

5 Persons covered by this Determination

For subparagraph 10B (1) (a) (ii) of the Act, the following persons (in relation to a mission covered by this Determination) are covered by this Determination:

(a) the head of the mission;

(b) any other member of the diplomatic staff of the mission;

6 Acquisitions covered by this Determination

(1) For paragraph 10B (1) (a) of the Act, the following acquisitions are covered by this Determination:

(a) an acquisition of any of the following, recorded on a single tax invoice for a taxable supply of at least $200 (including indirect tax):

(i) goods (by purchase or lease);

(ii) diplomatic mail services;

(iii) telecommunications services;

(iv) electricity or gas services;

(v) protection of premises services;

(vi) removal of goods services;

(vii) freight and cartage other than removal of goods;

(b) an acquisition of goods that are freed from duties of excise by section 9 of the Act;

(ba) an acquisition of the following warehoused goods (within the meaning of the Customs Act 1901), the importation of which is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 of the Act:

(i) alcohol;

(ii) tobacco;

(c) an acquisition of any of the following, if the acquisition is subject to an arrangement between the sending State and the Commonwealth for reimbursement of indirect tax:

(i) construction or renovation services;

(ii) real property;

(iii) any other thing.

(2) However:

(a) a limitation mentioned in an item in Schedule 1 applies to an acquisition by a person mentioned in the item, if the acquisition is made for a use mentioned, in relation to that person, in the item; and

(b) an acquisition of a motor vehicle for the personal use of a member of the diplomatic staff (but not a member of the staff member’s family) of a mission covered by this Determination is covered by this Determination only if:

(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the staff member received:

(A) a concession under section 10B of the Act; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act; or

(ii) within the previous 3 years, the staff member has not received:

(A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle; and

(c) an acquisition of a motor vehicle for the personal use of a member of the family of a member of the diplomatic staff of a mission covered by this Determination is covered by this Determination only if:

(i) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which a family member (except the member of the diplomatic staff) received:

(A) a concession under section 10B of the Act; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act; or

(ii) the family member is eligible to hold a driver’s licence that is valid in Australia and, within the previous 3 years, no family member (except the member of the diplomatic staff) has received:

(A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle; and

(d) unless otherwise provided in Schedule 1, an acquisition of a locally-manufactured motor vehicle for the personal use of a member of the administrative and technical staff of a mission covered by this Determination is covered by this Determination only if:

(i) the vehicle is acquired within the first 6 months of the staff member’s installation in Australia and no family member has previously received:

(A) a concession under section 10B of the Act for the acquisition of another motor vehicle; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle; or

(ii) the vehicle is acquired in exceptional circumstances to replace a motor vehicle for which the staff member received:

(A) a concession under section 10B of the Act; or

(B) an exemption from indirect tax under subsection 8 (1A) of the Act; and

(e) an acquisition for the personal use of a member of the administrative and technical staff of a mission covered by this Determination (except an acquisition of a locally-manufactured motor vehicle) is covered by this Determination only if Schedule 1 states that the acquisition is covered for that use.

(3) In subparagraphs (2) (b) (i), (c) (i) and (d) (ii):

exceptional circumstances, in relation to the replacement of a motor vehicle, includes the original vehicle being stolen or damaged beyond repair.

(4) Despite anything in subsection (2) or Schedule 1, an acquisition of warehoused goods (within the meaning of the Customs Act 1901) is covered by this Determination if:

(a) the goods were entered for warehousing (within the meaning of that Act) before 31 July 2000; and

(b) the importation of the goods is covered by the exemption from customs duties, taxes and related charges provided for by paragraph 1 of Article 36, or paragraph 1 or 2 of Article 37, of the Convention and section 7 of the Act.

7 Uses covered by this Determination

(1) For subparagraph 10B (1) (b) (ii) of the Act, in relation to an acquisition of a kind mentioned in subparagraph 6 (1) (a) (i) or (vi) or paragraph 6 (1) (b) or (ba), personal use by a person covered by this Determination is a use covered by this Determination.

Note Under subsection 10B (1) of the Act, a payment under the indirect tax concession scheme must be made for an acquisition, other than an acquisition of a kind mentioned in subparagraph 6 (1) (a) (i) or (vi) or paragraph 6 (1) (b) or (ba), only if, at the time of the acquisition, the acquisition was intended for the official use of the mission.

(2) However, personal use of an acquisition mentioned in subsection (1) by a person covered by this Determination is covered by this Determination only if:

(a) the person is not:

(i) an Australian citizen; or

(ii) ordinarily resident in Australia or in an external Territory; or

(b) Schedule 1 states that the acquisition is covered for the personal use of the person.

8 Conditions

(1) For paragraph 10B (3) (a) of the Act, the amount mentioned in subsection 10B (1) of the Act is payable only if the following conditions are satisfied:

(a) the person who made the acquisition is subject to an agreement in writing between the head of the mission and the Commonwealth to repay to the Commonwealth the amount worked out in subsection (2) if:

(i) for a payment in relation to an acquisition of a motor vehicle — the person disposes of the motor vehicle (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 3 years after it was acquired; or

(ii) for a payment in relation to an acquisition of goods other than a motor vehicle — the person disposes of the goods (except to another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory within 2 years after they were acquired; or

(iii) for a payment in relation to any other acquisition (except an acquisition covered by paragraph 6 (1) (c)) — the person assigns the benefits acquired to another person (except another person entitled to an indirect tax concession under this Determination or another law of the Commonwealth in relation to similar acquisitions) in Australia or an external Territory;

(b) if the person who made the acquisition has breached a previous agreement under paragraph (a) — the person complies with any written requirements, including a requirement to give security, that the Minister considers necessary to ensure the person complies with the agreement.

(1A) For subparagraph (1) (a) (i) or (ii):

(a) a sale of goods to a finance company as part of a sale and lease-back arrangement is not a disposal of the goods; and

(b) a person (the first person) is taken to have disposed of goods to which 1 of those subparagraphs applies within the period mentioned in that subparagraph to a person who is not entitled to an indirect tax concession in relation to similar acquisitions if:

(i) the first person disposes of the goods to a person (the second person) who is entitled to the concession; and

(ii) the second person disposes of the goods to another person; and

(iii) the series of disposals of the goods to other persons continues (if necessary) until the goods are eventually acquired, within the period mentioned in that subparagraph, by a person who is not entitled to the concession.

(2) For paragraph (1) (a), the amount to be repaid is:

(a) for an acquisition to which subparagraph (1) (a) (i) or (ii) applies — the proportion of the amount paid under section 10B of the Act in relation to the acquisition that is equal to the proportion of the period mentioned in that subparagraph remaining after the person disposes of the goods; and

(b) for an acquisition to which subparagraph (1) (a) (iii) applies — the amount paid under section 10B of the Act in relation to the acquisition.

(2A) However, for an acquisition to which subparagraph (1) (a) (i) or (ii) applies, a person is not required to repay an amount paid under section 10B of the Act in relation to a lease payment that relates to a period before the person disposes of the goods.

(3) A claim for the amount to be paid under section 10B of the Act:

(a) must be signed by or on behalf of the head of the mission; and

(b) must be sent with the tax invoice for the acquisition; and

(i) for acquisition of a motor vehicle — to the Protocol Branch of the Department of Foreign Affairs and Trade; or

(ii) in any other case — to the Australian Taxation Office; and

(d) for acquisition of a motor vehicle or an acquisition of real property by lease — may be sent at any time after the acquisition; and

(e) for an acquisition of a kind mentioned in paragraph 6 (1) (c), except an acquisition of real property by lease — may only be sent:

(i) in accordance with the arrangement mentioned in that paragraph; or

(ii) if the arrangement does not specify a time when a claim may be sent:

(A) with another claim; or

(B) at least 3 months after another claim from the mission is sent; and

(f) for an acquisition that is not mentioned in paragraph (d) or (e) — may only be sent:

(i) with another claim; or

(ii) at least 3 months after another claim from the mission is sent.

Note 1 Paragraphs 8 (3) (e) and (f) are intended to limit the number of claims from each mission to one in each quarter, to minimise delays in the processing of claims.

Note 2 A claim must be in an approved form, see subsections 3 (1) and 10B (2) of the Act, and section 995-1 of the Income Tax Assessment Act 1997.

(4) The amount mentioned in section 10B of the Act is not payable for an acquisition by a person if:

(a) an amount was payable for a similar acquisition; and

(b) the Minister tells the person in writing that, in his or her opinion,
the mission’s, or the person’s, reasonable needs were met by that acquisition.

9 Manner of payment

For paragraph 10B (3) (b) of the Act, the amount is to be paid to a single recipient or account nominated by the head of the mission.

10 Delegation

(1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to a person, the Minister’s powers under paragraphs 8 (1) (b) and (4) (b) of this Determination.

(2) A power delegated under subsection (1), when exercised by the delegate, is taken to have been exercised by the Minister.

(3) A delegation of power under subsection (1) does not prevent the exercise of the power by the Minister.

Schedule 1 Details of scheme

(section 4 and subsections 6 (2) and 7 (2))

Note This Schedule lists the countries whose diplomatic missions are covered by the Determination. The Schedule also lists any exceptions to the standard package of concessions stated in sections 6 and 7 of the Determination.

Item	Country	Person and use	Limitation
1A	Afghanistan	A member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and (c) alcohol and tobacco covered by paragraph 6 (1) (ba)
1	Argentina	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
2	Austria	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or
			(ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
3	Bangladesh	Note There are no exceptions to the standard package of concessions for this country.
4	Belgium	Note There are no exceptions to the standard package of concessions for this country
5	Bosnia and Herzegovina	Note There are no exceptions to the standard package of concessions for this country.
5A	Botswana	Note There are no exceptions to the standard package of concessions for this country
6	Brazil
6.1		Any person, for the official use of the mission	The concession is limited to telecommunications, electricity, gas, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
6.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
7	Brunei Darussalam	Note There are no exceptions to the standard package of concessions for this country
7A	Bulgaria	Note There are no exceptions to the standard package of concessions for this country
8	Cambodia	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
9	Canada	Note There are no exceptions to the standard package of concessions for this country
10	Chile	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
11	China	Note There are no exceptions to the standard package of concessions for this country
12	Colombia	Note There are no exceptions to the standard package of concessions for this country.
13	Croatia	Note There are no exceptions to the standard package of concessions for this country
14	Cyprus
14.1		Any person, for the official use of the mission		The concession is limited to: (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and
				(b) acquisitions covered by paragraph 6 (1) (c); and (c) goods.
14.2		A member of the diplomatic staff, for personal use		The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
15	Czech Republic	Note There are no exceptions to the standard package of concessions for this country
16	Denmark	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or
			(ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
16A	East Timor	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and (c) alcohol and tobacco covered by paragraph 6 (1) (ba)
17	Ecuador	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and (b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
18	Egypt	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
18A	Eritrea	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and
			(c) alcohol and tobacco covered by paragraph 6 (1) (ba).
19	European Union	Note There are no exceptions to the standard package of concessions for this country
20	Fiji	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
21	Finland	Note There are no exceptions to the standard package of concessions for this country
22	France
22.1		Any person, for the official use of the mission	The concession is limited to: (a) furniture, furnishings, household appliances and office equipment for official premises (including the head of mission’s residence); and (b) telecommunications; and (c) real property leases; and (d) electricity and gas; and (e) removal costs for the head of the mission; and (f) locally-manufactured motor vehicles; and (g) goods covered by paragraph 6 (1) (b); and (h) alcohol and tobacco covered by paragraph 6 (1) (ba); and (i) acquisitions covered by paragraph 6 (1) (c).
22.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
23	Germany	A member or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
24	Greece	Note There are no exceptions to the standard package of concessions for this country
25	Holy See	Note There are no exceptions to the standard package of concessions for this country
26	Hungary	Note There are no exceptions to the standard package of concessions for this country
27	India	Note There are no exceptions to the standard package of concessions for this country
28	Indonesia
28.1		Any person, for the official use of the mission	The concession is limited to telecommunications, electricity, gas, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
28.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
29	Iran	Note There are no exceptions to the standard package of concessions for this country.
30	Iraq	Note There are no exceptions to the standard package of concessions for this country.
31	Ireland	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
32	Israel	A member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and (c) alcohol and tobacco covered by paragraph 6 (1) (ba)
33	Italy	Note There are no exceptions to the standard package of concessions for this country
34	Japan	Note There are no exceptions to the standard package of concessions for this country
35	Jordan	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
36	Kenya
36.1		Any person, for the official use of the mission	The concession is limited to: (a) goods other than clothing, footwear and electrical goods; and (b) diplomatic mail services; and
			(c) telecommunications services; and (d) electricity and gas services; and (e) protection of premises services; and (f) removal of goods services; and
			(g) freight and cartage other than removal of goods; and (h) goods covered by paragraph 6 (1) (b); and (i) alcohol and tobacco covered by paragraph 6 (1) (ba)
36.2		A member of the diplomatic staff, for personal use	The concession is limited to: (a) goods other than clothing, footwear and electrical goods; and (b) removal of goods services; and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba)
37	Korea, Democratic People’s Republic of	Note There are no exceptions to the standard package of concessions for this country.
37A	Korea, Republic of	Note There are no exceptions to the standard package of concessions for this country
38	Kuwait	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
39	Laos	Note There are no exceptions to the standard package of concessions for this country
40	Lebanon
40.1		Any person, for the official use of the mission	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba); and (e) acquisitions covered by paragraph 6 (1) (c).
40.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
41	Malaysia
41.1		Any person, for the official use of the mission	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba); and (e) acquisitions covered by paragraph 6 (1) (c).
41.2		A member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) services mentioned in subparagraph 6 (1) (a) (vi); and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba).
42	Malta	Note There are no exceptions to the standard package of concessions for this country
43	Mauritius
43.1		Any person, for the official use of the mission	The concession is limited to locally-manufactured motor vehicles and goods that are freed from duties of excise by section 9 of the Act, telecommunications, electricity or gas
43.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles and goods that are freed from duties of excise by section 9 of the Act
44	Mexico	Note There are no exceptions to the standard package of concessions for this country
45	Myanmar	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
46	Netherlands	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
47	New Zealand	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to imported motor vehicles, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
48	Nigeria	Note There are no exceptions to the standard package of concessions for this country.
49	Norway	Note There are no exceptions to the standard package of concessions for this country
50	Pakistan
50.1		Any person, for the official use of the mission	The concession is limited to: (a) furniture and other household goods; and (b) locally-manufactured motor vehicles; and
			(c) telecommunications services; and (d) goods covered by paragraph 6 (1) (b); and (e) alcohol and tobacco covered by paragraph 6 (1) (ba)
50.2		A member of the diplomatic staff, for personal use	The concession is limited to: (a) furniture and other household goods; and (b) locally-manufactured motor vehicles; and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba)
51	Papua New Guinea	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
52	Peru
52.1		Any person, for the official use of the mission	The concession is limited to telecommunications, electricity, gas, protection of premises services, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
52.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
53	Philippines	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
54	Poland	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
55	Portugal	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
56	Romania	Note There are no exceptions to the standard package of concessions for this country
57	Russia	A member or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and (b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
58	Samoa	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
59	Saudi Arabia	Note There are no exceptions to the standard package of concessions for this country
59A	Serbia and Montenegro
59A.1		Any person, for the official use of the mission	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) services mentioned in subparagraphs 6 (1) (a) (iii) and (iv); and (c) goods covered by paragraph 6 (1) (b); and (d) alcohol and tobacco covered by paragraph 6 (1) (ba); and (e) acquisitions covered by paragraph (6) (1) (c)
59A.2		A member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and (c) alcohol and tobacco covered by paragraph 6 (1) (ba)
60	Singapore	A member of the diplomatic staff, for personal use	The concession is limited to: (a) locally-manufactured motor vehicles; and (b) goods covered by paragraph 6 (1) (b); and (c) alcohol and tobacco covered by paragraph 6 (1) (ba)
61	Slovakia	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
62	Slovenia	Note There are no exceptions to the standard package of concessions for this country
63	Solomon Islands	Note There are no exceptions to the standard package of concessions for this country
64	South Africa
64.1		Any person, for the official use of the mission	The concession is limited to: (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and (b) acquisitions covered by paragraph 6 (1) (c); and (c) goods.
64.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
65	Spain	Note There are no exceptions to the standard package of concessions for this country
66	Sri Lanka	Note There are no exceptions to the standard package of concessions for this country
67	Sweden	Note There are no exceptions to the standard package of concessions for this country
68	Switzerland	Note There are no exceptions to the standard package of concessions for this country
69	Thailand
69.1		Any person, for the official use of the mission	The concession is limited to: (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and (b) acquisitions covered by paragraph 6 (1) (c); and (c) goods.
69.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
70	Turkey	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and
			(b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or (ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
70A	Ukraine	Note There are no exceptions to the standard package of concessions for this country
71	United Arab Emirates	Note There are no exceptions to the standard package of concessions for this country
72	United Kingdom
72.1		Any person, for the official use of the mission	The concession is limited to: (a) services mentioned in subparagraphs 6 (1) (a) (ii) to (vii); and (b) acquisitions covered by paragraph 6 (1) (c); and (c) goods.
72.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
73	United States of America	A member, or a family member of a member, of the administrative and technical staff, for personal use	As for diplomatic staff, except that acquisition of a motor vehicle for personal use is covered only if: (a) the acquisition is made within 6 months of the staff member’s installation in Australia; and (b) no family member has received: (i) a concession under section 10B of the Act for the acquisition of another motor vehicle; or
			(ii) an exemption from indirect tax under subsection 8 (1A) of the Act on the importation of another motor vehicle
74	Uruguay	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
75	Venezuela	Note There are no exceptions to the standard package of concessions for this country
76	Vietnam
76.1		Any person, for the official use of the mission	The concession is limited to telecommunications, electricity, gas, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
76.2		A member of the diplomatic staff, for personal use	The concession is limited to locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)
78	Zimbabwe	Any person, for the official use of the mission, or a member of the diplomatic staff, for personal use	The concession is limited to furniture and other household goods, clothes, locally-manufactured motor vehicles, goods covered by paragraph 6 (1) (b) and alcohol and tobacco covered by paragraph 6 (1) (ba)

Title	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000	7 June 2000 (see Gazette 2000, No. GN22)	1 July 2000 (see s. 2)
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 1)	29 June 2000 (see Gazette 2000, No. S354)	1 July 2000 (see s. 2)	—
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2000 (No. 2)	1 Aug 2000 (see Gazette 2000, No. S421)	Ss. 1–3 and Schedule 1: 1 July 2000 Remainder: 1 Aug 2000	—
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2001 (No. 1)	17 Oct 2001 (see Gazette 2001, No. S438)	Ss. 1–3 and Schedule 1: 1 July 2000 Schedule 2: 1 Aug 2000 Schedule 3: 30 Nov 2000 Remainder: 17 Oct 2001	—
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 1)	18 Jan 2005 (see F2005L00108)	Ss. 1–3 and Schedule 1: 1 July 2000 Schedule 2: 25 May 2001 Schedule 3: 6 Dec 2001 Schedule 4: 1 Sept 2002 Schedule 5: 31 Dec 2002 Schedule 6: 4 Feb 2003 Schedule 7: 3 Mar 2003 Schedule 8: 9 Apr 2003 Schedule 9: 23 Apr 2003 Schedule 10: 13 Oct 2003 Schedule 11: 1 Jan 2004 Schedule 12: 1 July 2004 Schedule 13: 2 Aug 2004 Remainder: 19 Jan 2005	—
Diplomatic Privileges and Immunities (Indirect Tax Concession Scheme) Amendment Determination 2005 (No. 2)	14 Sept 2005 (see F2005L02627)	Ss. 1–3 and Schedule 1: 1 July 2003 Schedule 2: 1 Jan 2004 Schedule 3: 12 Feb 2004 Schedule 4: 8 Mar 2004 Schedule 5: 1 Jan 2005 Schedule 6: 9 Feb 2005 Schedule 7: 30 Mar 2005 Remainder: 14 Apr 2005	—

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 6.................	am. 2000 Nos. 1 and 2
S. 7.................	am. 2000 No. 1
Note to s. 7 (1).........	am. 2000 No. 1
S. 8.................	am. 2000 No. 1
Schedule 1............	am. 2000 Nos. 1 and 2; 2001 No. 1; 2005 Nos. 1 and 2