(1) Subject to subregulation (2), a person who holds an office in the Designated Authority and is not:

(a)

a resident of Australia within the meaning of the Income Tax Assessment Act 1936 ; or

(b)

an Australian resident within the meaning of the Income Tax Assessment Act 1997 ;

has the privileges and immunities specified in paragraphs 2 and 7 of Part I of the Fourth Schedule to the Act.

(2)

In relation to the importation of furniture and effects, the privileges and immunities specified in paragraph 7 of Part I of the Fourth Schedule to the Act apply for a period of 6 months, or such further time as in exceptional circumstances is allowed by the Minister, from a person's first entry into Australia for the purpose of taking up a post with the Designated Authority.

(3) However, the privileges and immunities specified in paragraph 7 of Part I of the Fourth Schedule to the Act cease to apply to imported goods that are sold, donated or otherwise disposed of in Australia:

(a)

within 2 years after the goods were imported; and

(b)

otherwise than in accordance with an agreement between the officer of the Designated Authority and the Commonwealth.