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TR 2024/D2 - Income tax: exempt income of international organisations and persons connected with them   flag 

[2024] ATODTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s2C
Diplomatic Privileges and Immunities Act 1967 (Cth) s7
International Organisations (Privileges and Immunities) Act 1963 (Cth) s6
Income Tax Assessment Act 1936 (Cth) s23AF, s23AG
Taxation Administration Act 1953 (Cth)
Asian Development Bank (Privileges and Immunities) Regulations 1967 (Cth) s7
Customs Co-operation Council (Privileges and Immunities) Regulations 1979 (Cth)
International Court of Justice (Privileges and Immunities) Regulations 1967 (Cth)
International Organization for Migration (Privileges and Immunities) Regulations 1991 (Cth)
Multilateral Investment Guarantee Agency (Privileges and Immunities) Regulations 1998 (Cth)
Specialized Agencies (Privileges and Immunities) Regulations 1986 (Cth) s9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Macoun v Commissioner of Taxation [2015] HCA 44; (2015) 257 CLR 519; (2015) 326 ALR 452; 90 ALJR 93; (2015) 102 ATR 263 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 20
Commissioner of Taxation v Jayasinghe [2017] HCA 26; (2017) 260 CLR 400 High Court of Australia Australia - Commonwealth 9 Aug 2017 AustLII flag 9
Hamilton and Commissioner of Taxation (Taxation) [2020] AATA 1812 Administrative Appeals Tribunal Australia 4 Jun 2020 AustLII flag 1
Taxpayer and Commissioner of Taxation [1997] AATA 318 Administrative Appeals Tribunal Australia 3 Sep 1997 AustLII flag 1
Case No 81/1979 24 CTBR (NS) 585 Australia circa 1979 flag 1
[1964] Unts 500 [1964] UNTS 500 International circa 1964 flag 1
4 TR 92/14 4 TR 92/14 circa 1997 1

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