Income tax – International Organisations (Privileges and Immunities) Act 1963 (Cth) ("the IOPI Act"), s 6(1)(d)(i) – Whether taxpayer "holds an office in" an international organisation to which the IOPI Act applies – Whether taxpayer entitled to exemption from taxation on salaries and emoluments.
Income tax – Taxation Administration Act 1953 (Cth), Sched 1, s 357-60(1) – Taxation Determination TD 92/153 – Whether Commissioner bound to exempt taxpayer from taxation.
Words and phrases – "expert on mission", "incidents of the relationship", "international organisation", "person who holds an office", "skills and expertise", "specialist services", "terms of engagement”.
International Organisations (Privileges and Immunities) Act 1963 (Cth), s 6(1)(d), Fourth Schedule, Pt I.
Taxation Administration Act 1953 (Cth), Sched 1, s 357-60(1).
United Nations (Privileges and Immunities) Regulations 1986 (Cth), reg 10.
Taxation Determination TD 92/153.
Convention on the Privileges and Immunities of the United Nations [1949] ATS 3, Art V, s 18. Click here