Commonwealth Consolidated Regulations

COMMONWEALTH SECRETARIAT (PRIVILEGES AND IMMUNITIES) REGULATIONS 1972 - REG 10

(1)

Subject to subregulations (2), (3) and (5) of this regulation, a person who holds an office in the Commonwealth Secretariat, other than a person who holds a high office in the Commonwealth Secretariat, has the privileges and immunities specified in paragraphs 1 and 2 of Part I of the Fourth Schedule to the Act.

(2)

The salary and emoluments received from the Commonwealth Secretariat by a person to whom subregulation (1) of this regulation applies are not exempt from taxation unless the salary and emoluments are subject to tax in the United Kingdom.

(3)

Notwithstanding the last preceding subregulation, the salary and emoluments received from the Commonwealth Secretariat by a person to whom subregulation (1) of this regulation applies, being a resident of Australia within the meaning of the Income Tax Assessment Act 1936-1972 , are not, to the extent to which they are for services rendered in Australia, exempt from taxation unless the person is not an Australian citizen and came to Australia solely for the purpose of performing duties of the office in the Commonwealth Secretariat held by him.

(4)

Subject to subregulation (5) of this regulation, a person who has ceased to hold an office in the Commonwealth Secretariat, other than a high office in the Commonwealth Secretariat, has the immunities specified in Part II of the Fourth Schedule to the Act.

(5)

The immunities conferred by subregulations (1) and (4) of this regulation do not extend to immunity from a suit or other legal process:

(a)

seeking to recover damages in relation to the driving of a motor vehicle; or

(b)

with respect to the commission of an offence under a provision of a law of the Commonwealth, a State or a Territory of the Commonwealth, being a provision with respect to motor traffic, motor vehicles or the use of a motor vehicle.