Thursday, 3 December 2015

Macoun v Commissioner of Taxation [2015] HCA 44



In this matter, the High Court said;

The appeal should be dismissed.  The parties agreed that there should be no order as to costs.

Income tax – International Organisations (Privileges and Immunities) Act 1963 (Cth) – Exemption from taxation on salaries and emoluments received from certain international organisations – Whether monthly pension payments exempt from taxation.

International law – Treaty interpretation – Privileges and immunities of specialized agencies – Whether Convention on the Privileges and Immunities of the Specialized Agencies requires Australia not to tax monthly pension payments received by former officer of specialized agency.

Words and phrases – "emolument", "pension", "salary".

For original source, go to HERE

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