High Court of Australia

Commissioner of Taxation v Jayasinghe [2017] HCA 26

9 Aug 2017

Case Number: S275/2016

Before

Kiefel CJ, Gageler, Keane, Gordon, Edelman JJ

Catchwords

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.
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