Chapter I. Legislative texts concerning the legal status of the United Nations and related intergovernmental organizations

1. Australia

   DIPLOMATIC PRIVILEGES AND IMMUNITIES AMENDMENT ACT 19801*

   AN ACT TO AMEND THE DIPLOMATIC PRIVILEGES AND IMMUNITIES ACT 19672

   Be it enacted by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

   Short title, &c.

1. (1) This Act may be cited as the Diplomatic Privileges and Immunities Amendment Act 1980.

   (2) The Diplomatic Privileges and Immunities Act 1967 is in this Act referred to as the Principal Act.

   Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

3. After section 5 of the Principal Act the following section is inserted:

   Application of Act in relation to certain international organizations

   "5A. (1) In this section, 'international organization' means —

   "(a) an organization the members of which are overseas countries in a particular geographical region;

   "(6) an organization that is constituted by persons representing overseas countries in a particular geographical region; or

   "(c) an organization established, or a group of organizations constituted, by —

   "(i) organizations the members of which are overseas countries in a particular geographical region; or

   "(ii) organizations that are constituted by persons representing overseas countries in a particular geographical region,

   being an organization or a group of organizations that is declared by the regulations to be an international organization for the purposes of this section.

   "(2) This Act applies in relation to an international organization as if —

   "(a) each reference in a provision of this Act other than section 12 to an overseas country, and each reference in the Convention to a sending State, included a reference to the international organization;

   "(£>) each reference in the Convention to the Government of a sending State included a reference to the international organization or, if an organ of the international organization is, for the time being, specified by the regulations in relation to the international organization for the purposes of this paragraph, that organ;

   *The notes to each chapter are to be found at the end of that particular chapter.

   "(c) any mission or other agency of the international organization that exercises functions substantially corresponding to functions exercised by a diplomatic mission were a diplomatic mission; and

   "(

   "(i) 'a mission of Australia to an international organization (as defined by subsection 5A (1)), being a mission that exercises functions substantially corresponding to functions exercised by a diplomatic mission' were substituted for 'a mission of Australia in an overseas country'; and

   "(ii) 'the mission in Australia of that international organization' were substituted for

   'the mission of that country'."

   Formal amendments

4. The Principal Act is amended as set out in the Schedule.

   SCHEDULE

   Formal amendments

   Provision amended Omit Substitute

   Subsection 4 (1) (definition of "Australian citizen") 1948-1973 1948

   Subsection 4 (1) (definition of "the

   Convention") Schedule to this Act

   Paragraph 7 (2) (/") to the next succeeding subsection, to the next succeeding section Paragraph 7 (2) (g) section 11 of this Act

   Subsection 7 (3) in subsection (1) of this section

   of subsection (1) of this section Subsection 7 (4) Income Tax Assessment Act 1936-1967 and of the Income Tax Ordinance 1959 of the Territory of Papua and New Guinea

   commences on the first day of July,

   One thousand nine hundred and sixtyseven

   Subsection 7 (5) 1903-1966

   Subsection 8(1) the last preceding section Subsection 8 (2) 1901-1966

   Subsection 8 (3)

   Subsection 9(1)

   Paragraph 9 (1) (c)

   Subsection 9 (2)

   Subsection 9 (3)

   Paragraph 9 (3) (a)

   Subsection 10 (1)

   Schedule

   to subsection (3), to section 8

   section 11

   in subsection (1)

   of subsection (1)

   Income Tax Assessment

   Act 1936

   commenced on 1 July 1967

   1903 section 7

   two years

   1901-1966

   1921-1967

   the last preceding paragraph

   The last preceding subsection Subsection (1) of this section

   two years

   the Sales Tax Act (No. 1) 1930-1964, the Sales Tax Act (No. 2) 1930-1964 or the Sales Tax Act (No. 3) 1930-1964

   the last preceding section 1921-1967

   2 years

   1901

   1921

   paragraph (b) Subsection (1) Subsection (1)

   2 years

   the Sales Tax Act (No. I)

   1930, the Sales Tax Act (No. 2) 1930 or the Sales Tax Act (No. 3) 1930

   section 9

   1921

   Provision amended Omit Substitute

   Subsection 10 (2) The last preceding subsection Subsection (1) subsection (1) of the last preceding subsection 9(1) section

   Subsection 10 (3) Subsection (1) of this section Subsection (1) Paragraph 10 (3) (a) two years 2 years

2. Barbados

   NOTE DATED 26 MAY 1981 FROM THE CHARGE D'AFFAIRES A.I.

   OF BARBADOS TO THE UNITED NATIONS

   The Charg6 d'Affaires a.i. of Barbados to the United Nations .. . has the honour to report the following:

   In 1980 the Legislature of Barbados passed two statutes granting privileges and immunities to the International Finance Corporation.

   (a) The Income Tax Act, Cap. 73 amended by the Income Tax (amendment) Act of 1978 was further amended by the Income Tax (amendment) Act, 1980 (Act 1980-12). The relevant part now reads in section 9(1):

   "In calculating the assessable income of a person for an income year, the following amount shall not be included, namely —

   "(r) amounts paid in an income year by such international organizations as the Minister by order prescribes, that relate and are equal to the tax liability of its employees for that year;"

   while the same amendment provides that "employee" means a person employed in Barbados.

   (b) The International Finance Corporation Act, 1980 (Act 1980-11) in section 5 provides that "sections 2 to 9 of article VI of the Agreement have the force of law in Barbados". These sections read as follows:

   "Section 2 — Status of Corporation

   "The Corporation shall possess full juridical personality and, in particular, the capacity: "(i) to contract;

   "(ii) to acquire and dispose of immovable and movable property;

   "(iii) to institute legal proceedings.

   "Section 3 — Position of the Corporation with regard to Judicial Process

   "Action may be brought against the Corporation only in a court of competent jurisdiction in the territories of a member in which the Corporation has an office, has appointed an agent for the purpose of accepting service or notice of process, or has issued guaranteed securities. No actions shall, however, be brought by members or persons acting for or deriving claims from members. The property and assets of the Corporation shall wheresoever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgement against the Corporation.

   "Section 4 — Immunity of Assets from Seizure

   "Property and assets of the Corporation, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of seizure by executive or legislative action.

   "Section 5 — Immunity of Archives

   "The archives of the Corporation shall be inviolable.

   "Section 6 — Freedom of Assets from Restrictions

   "To the extent necessary to carry out the operations provided for in this Agreement and subject to the provisions of article III section 5, and other provisions of this Agreement, all property and assets of the Corporation shall be free from restrictions, regulations, controls and moratoria of any nature.

   "Section 7 — Privileges for Communications

   "The official communications of the Corporation shall be accorded by each member the same treatment that it accords to official communications of other members.

   "Section 8 — Immunities and Privileges, Alternates, Officers and Employees

   "All Governors, Directors, Alternates, Officers and Employees of the Corporation:

   "(i) shall be immune from legal process with respect to acts performed by them in their official capacity;

   "(ii) not being local nationals, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations and the same facilities as regards exchange restrictions as are accorded by members to the representatives, officials and employees of comparable rank of other members;

   ' '(iii) shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members.

   "Section 9 — Immunities from Taxation

   "(a) The Corporation, its assets, property, income and its operations and transactions authorized by this Agreement, shall be immune from all taxation and from all customs duties. The Corporation shall also be immune from liability for the collection or payment of any tax or duty.

   "(&) No tax shall be levied on or in respect of salaries and emoluments paid by the Corporation to Directors, Alternates, Officials or Employees of the Corporation who are not local citizens, local subjects or other local nationals.

   "(c) No taxation of any kind shall be levied on any obligation or other security issued by the Corporation (including any dividend or interest thereon) by whomsoever held:

   "(i) which discriminates against such obligation or security solely because it is issued by the Corporation; or

   "(ii) if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Corporation.

   "(d) No taxation of any kind shall be levied on any obligation or security guaranteed by the Corporation (including any dividend...