Commissioner of Taxation v Jayasinghe [2017] HCA 26

INCOME TAX, WORDS AND PHRASES
Judgment type: 
High Court of Australia
Judge(s): 
Kiefel CJ, Gageler, Keane, Gordon and Edelman JJ
Parties: 

Commissioner of Taxation v Jayasinghe, Kamal [2017] HCA 26

Judgment Date: 
9 August 2017
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.

Citation: 
[2017] HCA 26