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Taxation Ruling

TR 92/14A - Addendum

Income tax: taxation privileges and immunities of prescribed International Organisations and their staff

ADDENDUM

This Addendum amends Taxation Ruling TR 92/14 as follows;

Attachment
Omit the attachment at Paragraph 22; substitute:

Regulations prescribed under the IO(P+I)Act 1963
Organisation/Regulation Statutory Rules Year No.
Asia-Pacific Telecommunity 1981 6
Asian and Pacific Council 1968 85
Asian and Pacific Development Centre 1983 132
Asian Development Bank 1986 70
1983 133
1972 181
1969 50
1967 175
Association of Iron Ore Exporting Countries 1982 150
Association of Tin Producing Countries 1997 258
(* repealed by S.R. 1997 No. 258) 1984 85 *
Australia-Indonesia Zone of Cooperation 1991 444
1990 228
Bank for International Settlements 1989 284
CAB International 1990 26
Commission for the Conservation of 1997 394
Antarctic Marine Living Resources 1985 327
(* repealed by S.R. 1985 No. 327) 1984 216
1983 145
1983 22
1982 111 *
1981 261 *
Commission for the Conservation of Southern Bluefin Tuna 1997 352
1996 40
Common Fund for Commodities 1997 259
(* repealed by S.R. 1997 No. 259) 1985 20 *
Commonwealth Secretariat 1986 71
(* repealed by S.R. 1972 No. 175) 1982 136
1972 175
1971 7 *
Cultural and Social Centre for the Asian and Pacific region 1969 104
Customs Cooperation Council 1979 72
Economic Commission for Asia and the Far East 1968 54
Energy Charter Conference 1997 329
European Bank for Reconstruction and Development 1992 110
European Economic Community 1986 184
European Launcher Development Organisation 1978 215
(* repealed by S.R.1978 No.215) 1968 158 *
INTELSAT 1984 283
International Atomic Energy Agency 1986 72
1986 68
1971 30
International Bauxite Association 1997 260
(* repealed by S.R. 1997 No.260) 1976 251 *
International Centre for Living Aquatic Resources Management 1998 251
International Centre for Settlement of Investment Disputes 1991 42
International Cocoa Organisation 1991 260
(* repealed by S.R. 1991 No. 260) 1973 198 *
International Coffee Organisation 1991 259
(* repealed by S.R. 1991 No. 259) 1978 214 *
International Court of Justice 1986 73
1967 80
International Exhibitions Bureau 1989 339
1986 239
1973 174
International Hydrographic Organisation 1997 330
International Institute for Democracy and Electoral Assistance (* repealed by S.R.No. 1997 No. 331) 1997 331
1996 197 *
International Jute Organisation (* repealed by S.R. 1997 No. 261) 1997 261
1984 52 *
International Lead and Zinc Study Group 1982 151
International Maritime Satellite Organisation 1982 210
International Organisations 1986 65
(Declaration) (Repeal) 1982 154 *
(* repealed by S.R. 1986 No. 65) 1981 325 *
International Organisations 1986 63
(Privileges and Immunities) (Repeal) (* repealed by S.R. 1986 No. 63) 1963 13 *
International Organisations (Privileges And Immunities of Specialised Agencies) (Repeal). 1986 64
(* repealed by S.R 1986 No. 64) 1962 105 *
International Organisations (Privileges And Immunities of Certain Missions) 1992 272
International Organisation for Migration 1993 107
(* repealed by S.R. 1991 No. 457) 1991 457
1990 143 *
1986 69 *
International Plant Genetic Resources Institute 1998 250
International Rice Research Institute 1998 252
International Sea-Bed Authority 1996 229
International Sugar Organisation 1984 463
1982 153
1978 213
International Tin Council 1991 261
(* repealed by S.R. 1991 No. 26) 1982 155 *
International Tribunal for the Law of the Sea 1998 41
International Tropical Timber Organisation 1984 477
International Wheat Council 1982 152
Joint Accreditation System of Australia And 1998 136
New Zealand 1996 35 *
(* repealed by S.R. 1998 No.136)
Multilateral Investment Guarantee Agency 1998 135
Network of Aquaculture Centres in Asia and the Pacific 1998 66
Organisations Associated with the Asian and Pacific Council 1986 111
(* repealed by S.R. 1986 No.111) 1972 52 *
(# repealed by S.R. 1972 No.52) 1969 104 #
1968 85 #
1968 54 #
Organisation for Economic Cooperation and Development 1983 7
Preparatory Commission for the Organisation on the Prohibition of Chemical Weapons 1993 108
Societe Internationale de Telecommunications Aeronautiques (SITA) 1989 285
South East Asia Treaty Organisation 1986 57
(Repeal) 1967 50 *
(*repealed by S.R. 1986 No.57)
South Pacific Bureau for Economic Cooperation 1992 162
(* repealed by S.R, 1992 No. 162) 1986 74 *
1973 114 *
South Pacific Commission 1986 75
1970 171
South Pacific Forum Fisheries Agency 1984 476
South Pacific Forum Secretariat 1992 162
South Pacific Nuclear Free Zone Consultative Committee 1986 359
South Pacific Regional Environmental Programme 1996 144
Specialised Agencies 1992 238
1991 319
1989 341
1986 240
1986 67
Tuvalu Trust Fund 1987 241
Twelfth Antarctic Treaty Consultative 1986 56
Meeting (Repeal) 1986 55
(*repealed by S.R. 1986 No.56) 1983 151 *
(#repealed by S.R. 1983 No.55) 1983 32 #
United Nations 1986 241
1986 66
World Tourism Organisation (Repeal) 1989 340
(*repealed by S.R. 1989 No.340) 1984 276 *
World Trade Organisation 1996 24

Commissioner of Taxation
20 January 1999

References

ATO references:
NO NAT 90/6840-6

ISSN 1039 - 0731

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