International organisations, and diplomatic and consular immunities
Legislative reference: sections 55External Link and 56External Link of the FBTAA.
Benefits provided by the following employers are exempt benefits:
- certain international organisations that are exempt from income tax and other taxes by virtue of the International Organisations (Privileges and Immunities) Act 1963
- organisations established under international agreements to which Australia is a party and which oblige Australia to grant the organisation a general tax exemption.
A benefit that would be exempt from tax in Australia by the operation of the Consular Privileges and Immunities Act 1972 or the Diplomatic Privileges and Immunities Act 1967 is an exempt benefit.