Commonwealth Numbered Acts

DIPLOMATIC AND CONSULAR PRIVILEGES AMENDMENT ACT 1988 No. 15 of 1988 - SECT 12

12. After section 8 of the Principal Act the following section is inserted:
Exemption from sales tax for prescribed overseas consular post

"8A. (1) Subject to this section, sales tax imposed under a law relating to
sales tax is not payable in respect of goods that are:

   (a)  purchased directly from a registered person by, or on behalf of, the
        head of a consular post of a prescribed overseas country;

   (b)  at the date of purchase, intended for the official use of the consular
        post; and

   (c)  the subject of an agreement between the head of the consular post and
        the Commonwealth under subsection (3).

"(2) Subsection (1) does not apply in respect of goods that are intended for
the official use of a consular post where, by virtue of subsection (1), sales
tax was not payable on any other goods of the same kind, or of a similar kind,
intended for the official use of the consular post and the Treasurer, by
instrument in writing, declares that, in his or her opinion, the reasonable
requirements of the consular post have been adequately met by the other goods.

"(3) The head of a consular post may agree with the Commonwealth that where,
by virtue of subsection (1), sales tax is not payable on goods:

   (a)  the head of the consular post will, if the goods are sold or otherwise
        disposed of in Australia or in an external Territory within 2 years
        after the date of purchase, pay to the Commonwealth, unless the
        Treasurer otherwise determines, an amount equal to the sales tax that,
        but for subsection (1), would have been payable in respect of the
        goods; and

   (b)  the head of the consular post will, if the head or a former head of
        the consular post has agreed to the condition set out in paragraph (a)
        in relation to other goods and has not fulfilled that condition-comply
        with such further conditions if any, as the Treasurer, by instrument
        in writing, determines (which may include a condition that the head of
        the consular post gives security, satisfactory to the Treasurer, that
        he or she will comply with the agreement).".