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Commissioner of Taxation V JayasingheHigh Court of Australia
Judgment Date:
2017-08-09
Abstract:
The High Court of Australia has unanimously found that a project manager engaged by the United Nations Office for Project Services for building a gravel road in Sudan was not a person who held an office in an international organisation within the meaning of (CTH) International Organisations (Privileges and Immunities) Act 1963 s 6(1)(d)(i). Thus, the project manager was not entitled to an exemption from taxation on the income received on relevant years.
Taxation and revenue | Income tax | Exemptions | International organisation officer
Published:
9/08/2017
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