861 



"MEMOKANDUM OF UNDEESTANDINGS 



"1(a) The New Zealand Government will provide as far as pos- 

 sible facilities in New Zealand requested by the United States au- 

 thorities in connection with United States operations in Antarctica. 

 It agrees to the establishment of operational headquarters in New 

 Zealand and to the transit of United States personnel, ships and air- 

 craft through New Zealand. United States personnel may be ac- 

 commodated in New Zealand and United States aircraft may be 

 based at agreed airports within New Zealand. 



"(b) The New Zealand Government agrees to the establishment 

 and operation of a military and affiliate radio station in New Zea- 

 land by the United States authorities, under arrangements to be 

 made with the Royal New Zealand Air Force. 



"(c) In each case where facilities are provided by the New Zea- 

 land Government, the financial basis on which they are made avail- 

 able, and the conditions on which they shall be returned, will be 

 decided by agreement between the New Zealand and the United 

 States authorities. 



"2. As appropriate, the normal requirements in connection with 

 the arrival and departure of ships and aircraft in New Zealand, as 

 well as passport, visa and other immigration laws and regulations 

 will be waived in respect of United States personnel, and ships and 

 aircraft of the United States Navy and Air Force engaged upon 

 operations in Antarctica. 



"3(a) Subject to such procedures as may be arranged, the Gov- 

 ernment of New Zealand will exempt from payment of taxes and 

 customs duties, goods imported into or exported out of New Zea- 

 land by the United States authorities or United States personnel in 

 connection with United States operations in Antarctica. 



"(b) The presence of United States persomiel in New Zealand 

 solely in connection with United States operations in Antarctica 

 shall not subject them to taxation on their salary and emoluments 

 received from the United States Government or on any tangible 

 movable property the presence of which in New Zealand is due 

 solely to their temporary presence there, nor constitute residence nor 

 domicile for New Zealand tax purposes. 



"4(a) If United States personnel are alleged to have committed 

 a.cts which are offences against New Zealand law, the following 

 j)rovisions shall apply : 



" (i) The New Zealand authorities, recognizing the problems aris- 

 ing from the concurrent jurisdiction in criminal matters 

 over such personnel in New Zealand territory, will consider 

 alleged offences affecting only United States personnel or 

 property or committed in the performance of official duty, 

 as a matter for the United States authorities. 



"(ii) INIoreover, the New Zealand authorities will not ordinarily 

 be concerned to institute proceedings in the New Zealand 

 courts in respect of alleged minor offences which do not fall 

 within the categories referred to in (i) above. 



