If you work for an international organisation that is covered by the International Organisations (Privileges and Immunities) Act 1963 (IOPI Act), your income may be exempt from tax in Australia if:
- regulations specify that the organisation is an international organisation for the purposes of the IOPI Act
- your engagement with the international organisation is connected in a way that enables the income you receive to be exempt from income tax.
These conditions are provided in the regulations applicable to the international organisation.
For further information see TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income taxIncome from working for certain international organisations may be exempt from tax in Australia.