Income tax: taxation privileges and immunities of prescribed International Organisations and their staff
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
Notice of Withdrawal
1. TR 92/14 describes the operation of privileges and immunities relating to taxation that apply to international organisations and persons working for these organisations, including when a person would be considered to hold an office for the purposes of the Regulations made under the International Organisations (Privileges and Immunities) Act 1963. Salary and emoluments received by persons holding an office from international organisations may be exempt from income tax under those Regulations.
2. The Commissioner's views expressed in TR 92/14 continue to apply and are now incorporated into draft Taxation Ruling TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income tax, which issued today.
Commissioner of Taxation
27 March 2019
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Australian source income
exemption with progression
holders of an office
privileges and immunities
80 ATC 648
24 CTBR(NS) 585