CHAPTER
21
UNITED STATES TECHNICAL ASSISTANCE AGREEMENT (IMMUNITIES AND PRIVILEGES AND
EXEMPTION FROM TAXATION) |
ARRANGEMENT OF
SECTIONS |
SECTION |
|
|
Employees of the United States granted certain
privileges and immunities. |
Exemption from Bahamas income tax and social
security taxes. |
|
Exemption from customs duties, etc. |
CHAPTER 21 |
UNITED STATES
TECHNICAL ASSISTANCE AGREEMENT (IMMUNITIES AND PRIVILEGES AND EXEMPTION FROM
TAXATION) |
An Act to
grant to employees of the Government of the United States of America and to
employees of the contractors of the said Government assigned to duties in The
Bahamas under the Technical Assistance Agreement made between the Government of
the United States of America and the Government of The Bahamas and to grant to
the Government of the United States of America in connection with the said
agreement, certain immunities and privileges and exemption from liability to
pay certain taxes. | 12 of 1973
14 of 1974 |
[Commencement 28th
June, 1973] |
1. This Act may be cited as the United States Technical
Assistance Agreement (Immunities and Privileges and Exemption from Taxation)
Act. | Short title. |
2. In this Act, unless the context otherwise requires- | Interpretation. |
"the
Agreement" means the Technical Assistance Agreement signed on the 18th day
of January 1973, between the Government of the United States and the Government
of The Bahamas concerning the establishment in The Bahamas of an agricultural
research development and training centre, copies of the text of which Agreement
were laid before both Houses of Parliament; |
"Agreement
contract" means a contract between the Government of the United States and
a United States contractor for the purpose of discharging any of the
undertakings of the said Government under the Agreement; |
"contractor
personnel" means employees of a United States contractor, being persons
not ordinarily resident in The Bahamas but present therein for the purposes of
the Agreement; |
"United
States" means the United States of America; |
"United
States contractor" means a person party to an Agreement contract who is
not ordinarily resident in The Bahamas. |
3. All employees of the Government of the United States
assigned to duties in The Bahamas in connection with the Agreement and members
of their families forming part of their households shall have and enjoy the
same facilities, privileges and immunities as are granted to career consular
officers and members of their families forming part of their households under
the
Consular Relations and Commonwealth Officers Act. | Employees of the United States granted certain
privileges and immunities. |
4. (1) All contractor personnel and members of their
families forming part of their households shall- | Exemption from Bahamas income tax and social security
taxes. |
(a) be exempt
from all Bahamas income taxes and from the payment of social security
contributions in respect of income upon which they are required to pay income
or social security taxes to the Government of the United States and from taxes
on personal property intended for their own use; |
(b) have and
enjoy the same exemption from customs duties and inspection in respect of
articles for their personal use as are granted to career consular officers and
members of their families forming part of their households under the Consular
Relations and Commonwealth Officers Act; |
(c) notwithstanding
anything in the Immigration
Act, be entitled to land and embark in The Bahamas and shall be permitted by
any Immigration Officer so to land and embark, if they satisfy the Immigration
Officer that they are contractor personnel or members of the families forming
part of the households of such contractor personnel. |
(2) For the
purposes of this section the expression "personal property" does not
include any house or shop or any other building or any interest in land. |
5. Notwithstanding anything in the
Exchange Control Regulations Act or in any Finance Regulations made thereunder- | Exchange control. |
(a) the
Government of the United States shall be entitled to transfer out of The
Bahamas free of any restriction or control under the said Act or Regulations
any moneys transferred into The Bahamas for the purposes of the Agreement which
are not so required; |
(b) all
contractor personnel shall be entitled to receive in and to transfer out of The
Bahamas free of any restriction or control under the said Act or Regulations
any remuneration paid to them in The Bahamas in respect of their employment as
such contractor personnel. |
6. (1) Notwithstanding the provisions of any other Act,
no customs duties, excise taxes or levies or other taxes or charges of whatever
nature shall be payable by the Government of the United States in respect of
the importation into The Bahamas or the taking out of bond within The Bahamas,
of any machinery or equipment or petroleum products which are necessary for the
purposes of the Agreement. | Exemption from customs duties, etc. |
(2) In the case of
any petroleum products which are necessary for the purposes of the Agreement
and which are purchased by the United States Government within The Bahamas, the
Minister of Finance may authorize the refund of any customs duties, excise
taxes or levies or other taxes or charges of whatever nature that have been
paid by the said Government in respect of those products. |