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The General Assembly of the United Nations by a resolution dated 13 February 1948 adopted the Convention on the Privileges and Immunities of the United Nations. The Instrument of Acceptance by New Zealand of this Convention was deposited with the Secretariat of the United Nations on 10 December 1947. The Instrument of Acceptance included a reservation that " exemption from rates imposed by any law in New Zealand or taxation imposed on salaries and emoluments, by any law in New Zealand, shall not extend to a person who is a British subject and who is domiciled and employed in New Zealand."

CONVENTION ON THE PRIVILEGES AND IMMUNITIES OF THE UNITED NATIONS ADOPTED AT LONDON ON 13 FEBRUARY 1946 Whereas Article 104 of the Charter of the United Nations provides that the Organization shall enjoy in the territory of each of its Members such legal capacity as may be necessary for the exercise of its functions and the fulfilment of its purposes and Whereas Article 105 of the Charter of the United Nations provides that the Organization shall enjoy in the territory of each of its Members such privileges and immunities as are necessary for the fulfilment of its purposes and that representatives of the Members of the United Nations and officials of the Organization shall similarly enjoy such privileges and immunities as are necessary for the independent exercise of their functions in connection with the Organization. Consequently the General Assembly by a Resolution adopted on the 13 February 1946, approved the following Convention and proposed it for accession by each Member of the United Nations. Article I.—Juridical Personality Section 1. The United Nations shall possess juridical personality. It shall have the capacity — {a) To contract: (b) To acquire and dispose of immovable and movable property : (c) To institute legal proceedings.