National Security Framework of Antarctica (NSF-A)

1) Purpose

To accelerate industrial development and welfare, this Bill grants time-boxed tax relief and insurance discounts to new and small operators, while defining a high-turnover negotiation lane for major contributors to the Antarctic economy.

2) Core Rights & Thresholds

2.1 Year-One Startup Relief

1. Tax: 0% on all national taxes in Year 1 of operations.
2. Insurance: Mandatory business insurance products required by law discounted 45% (premium before taxes/fees).
3. Applies per legal entity upon first Commercial Operations Date (COD) in Antarctica.

2.2 Ongoing Micro/Small Relief

1. If gross turnover < LLP 75,374 in any financial year:
2. Full exemption from all national taxes for that year, including VAT and employment-related taxes (employer social charges).
3. Filing still required (see §4).

2.3 Major-Contributor Lane

1. If annual gross turnover > LLP 735,000,000 in Antarctica:
2. Eligible to apply for a bespoke Tax Negotiation Agreement (TNA) with the NSF-A government.
3. Negotiations consider economic footprint, investment, jobs, compliance record, and net fiscal contribution.

3) Definitions & Anti-Avoidance

1. Gross Turnover: Total consideration from goods/services attributable to Antarctic activity before deductions, rebates, or taxes.
2. Aggregation: Turnover of connected parties (common control ≥ 25%) operating the same or linked activity may be aggregated to prevent threshold gaming.
3. Permanent Establishment: Fixed place of business or significant economic presence inside Antarctica.
4. Split-Year Operations: Pro-rata rules apply from COD to year-end.
5. Exclusions: Criminal revenues; contraband information/media; prohibited substances—never eligible.

4) Filing, Proof & Interaction with VAT/Payroll

1. Returns: Even when exempt, entities must file annual returns and quarterly VAT/payroll summaries marked “exempt—OBoR §2.2”.
2. Invoices: VAT must not be charged during an exempt year. If charged in error, it must be refunded/credited.
3. Payroll: Employer charges are zero-rated in an exempt year, but gross wages and worker protections remain mandatory.
4. Documentation: Keep books, bank proofs, contracts, and meter/telemetry where applicable for 5 years.

5) Insurance Discount (45%)

1. Scope: Public liability, employers’ liability, professional indemnity (where applicable), product liability, business interruption, property/contents, cyber.
2. Eligibility: Year-One only; available through insurers accredited under the NSF-A DCF.
3. Proof: Present COD certificate and OBoR eligibility notice to the insurer.

6) Applications & Process

1. Register entity and responsible officers with NSF-A.
2. Declare COD to start Year-One relief.
3. Select insurer(s) from accredited list; apply 45% discount.
4. File quarterly summaries (turnover, payroll, VAT position).
5. Year-end: File return; relief auto-applies if thresholds met.

TNA (Major-Contributor) Pathway:

1. Submit audited financials, investment plan, employment KPIs, supply-chain localisation, ESG & safety track, and proposed tax schedule.
2. Undergo impact assessment and public-interest test; negotiate within a statutory window.

7) Compliance Guardrails

1. Domestic Compliance Only: All operators must meet NSF-A Domestic Compliance Framework (DCF). Foreign/international certificates are not substitutes.
2. Commercial Science Licence (CSL): Required for negotiations and contracts (L3 baseline; Bachelor-level for deals > LLP 75,000; Advanced CSL + risk review for > LLP 3,000,000).
3. Used-Asset Onboarding (> LLP 9,950): Registered appraisal (provenance, condition, fair value) before capitalising into a relief year.
4. Audits: Random and risk-based; misstatements trigger claw-backs, penalties, and licence action.

8) Anti-Abuse & Claw-Back

1. Disallowances: Artificial fragmentation, circular billing, sham outsourcing, or mis-siting revenue.
2. Claw-Back: Relief revoked with interest + penalties where abuse is proven; officer blacklisting for wilful misconduct.
3. Transition Rule: If an exempt filer later exceeds the threshold on final audit, only excess period is taxed, not bona fide exempt periods.

9) Examples (Illustrative)

1. Startup A (COD: Jan 1): Year-one turnover LLP 62,000 → 0% tax, 45% insurance discount.
2. Lab B (Year 3): Turnover USD 70,900 → full exemption that year; VAT not charged.
3. Consortium C: Aggregated turnover LLP 742,000,000 → eligible to apply for TNA; outcome depends on negotiation and public-interest test.

10) Transparency & Reporting

1. Public Dashboard (redacted): Count of relief users, sector split, jobs created, average premium savings, foregone tax vs. economic output.
2. TNA Register: Titles and high-level terms (confidential details withheld) published for accountability.

11) Effective Date & Transition

1. Applies to entities commencing or operating on/after 26 Sep 2025.
2. Existing entities may elect a COD reset only if they have had no Antarctic trade for the prior 24 months (subject to audit).

12) Contacts

1. Registration & Relief: revenue@nsf-antarctica.org
2. Insurance Accreditation: insurance@nsf-antarctica.org
3. TNA Applications (Major-Contributor): tna@nsf-antarctica.org
4. Compliance & Audits: compliance@nsf-antarctica.org
5. Ombuds & Appeals: ombuds@nsf-antarctica.org

This Bill of Rights creates a clear, pro-growth on-ramp for new and small businesses while providing a transparent negotiation lane for major contributors—within strict compliance, safety, and public-interest boundaries.

Version 1.0 • Effective 26 September 2025