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Tonga Consolidated Legislation |
LAWS OF TONGA
1988 Revised Edition
CHAPTER 160
Arrangement of Sections
Section
1 Short title and interpretation.
2 Powers of consular officers in relation to property in the Kingdom of deceased persons.
3 Supplementary provision as to section 2
4 Exemption from stamp duty.
5 Exemption from income tax.
6 Application.
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Acts 14 of 1951 and 7 of 1970
AN ACT TO MAKE PROVISION FOR CERTAIN POWERS AND PRIVILEGES IN RELATION TO CONSULAR OFFICERS
Commencement [1st July, 1952]
1 Short title and interpretation.
(1) This Act may be cited as the Consular Conventions Act.
(2) In this Act, unless the context otherwise requires, "consular employee" means any person employed at a Consulate for the performance of executive, administrative, clerical, technical or professional duties or as a consular guard, messenger or driver of a vehicle whose name has been communicated by a consular officer to the Prime Minister but shall not include any person employed on domestic duties.
2 Powers of consular officers in relation to property in the Kingdom of deceased persons.
(1) Where any person who is a national of any foreign state to which this section applies is named as executor in the will of a deceased person disposing of property in the Kingdom or is otherwise a person to whom a grant of representation to the estate in the Kingdom of a deceased person may be made, then if the Court is satisfied, on the application of a consular officer of the said foreign state, that the said national is not resident in the Kingdom, and if no application for a grant of such representation is made by a person duly authorised by power of attorney to act for him in that behalf, the Court shall make to that officer any such grant of representation to the estate of the deceased as would be made to him if he were so authorised as aforesaid.
(2) Where any person who is a national of any foreign state to which this section applies-
(a) is entitled to any money or other property in the Kingdom forming part of the estate of a deceased person or to receive payment in the Kingdom of any money becoming due on the death of a deceased person; or
(b) is among the persons to whom any money or other property of a deceased person may under any Act whether passed before or after the commencement of this Act be paid or delivered without grant of probate or other proof of title,
then if the said national is not resident in the Kingdom a consular officer of that state shall have the like right and power to receive and give a valid discharge for any such money or property as if he were duly authorised by power of attorney to act for him in that behalf:
Provided that no person shall be authorised or required by this subsection to pay or deliver any money or property to a consular officer if it is within his knowledge that any other person in the Kingdom has been expressly authorised to receive that money or property on behalf of the said national.
(3) No surety shall be required to an administration bond given by a consular officer upon the grant of administration by virtue of this section.
3 Supplementary provision as to section 2.
Notwithstanding any rule of law conferring immunity or privilege in respect of the official acts and documents of consular officers, a consular officer shall not be entitled to any immunity or privilege in respect of any act by virtue of powers conferred upon him by or under section 2 of this Act or in respect of any document for the time being in his possession relating thereto.
4 Exemption from stamp duty.
Stamp duty shall be chargeable upon the following documents —
(a) a receipt given for the payment of fees received by or on behalf of a foreign state to which this section applies in compensation for consular services;
(b) any instrument relative to the acquisition by a foreign state to which this section applies of immovable property for the purpose of a consular office or a residence for a consular officer or employees, or for the use of any of its agencies.
5 Exemption from income tax.
(1) Income tax shall not be chargeable in respect of the official emoluments, salaries, wages or allowances received in compensation for his services at a consulate by a consular officer or consular employee of a foreign state to which this section applies unless such officer or employee is a citizen of this Kingdom and is not also of the nationality of the said foreign state.
(2) Without prejudice to the provisions of subsection (1), income tax shall not be chargeable on the income derived from the sources outside the Kingdom of a consular officer or consular employee of a foreign state to which this section applies:
Provided that such officer or employee —
- (a) is not a citizen of this Kingdom,
- (b) is not engaged in private occupation for gain, and
- (c) is a permanent employee of the said foreign state or, if not a permanent employee thereof, was not resident in the Kingdom at the commencement of his employment at the consulate of the said foreign state.
6 Application.
The King in Council may by Order* direct that all or any of the sections of this Act shall apply to any foreign state specified in the order being a state with which a consular convention providing for matters for which provision is made by those sections has been concluded by Her Britannic Majesty.
* The Act has been extended to the following countries – (a) Kingdom of Norway (G. 63/52) (b) Kingdom of Greece (G. 14/55) (c) French Republic (G. 14/55) (d) United Mexican States (G. 34/55).
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URL: http://www.paclii.org/to/legis/consol_act/cca255