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Commissioner of Taxation v. Jayasinghe

Australia.  09 August 2017 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

International organizations — Privileges and immunities — Staff members — Exemption from taxation — Contractor — Whether taxpayer holding an office in international organization — International Organisations (Privileges and Immunities) Act 1963 (Cth), Section 6(1)(d)(i) — Proper construction of Act

Relationship of international law and municipal law — Treaties — Convention on the Privileges and Immunities of the United Nations, 1946 — International Organisations (Privileges and Immunities) Act 1963 (Cth), Section 6(1)(d)(i) — Whether construction of Act according with Australia’s obligations under Convention — Whether taxpayer holding an office in international organization — Whether exempt from taxation — The law of Australia

Type
Case Report
Copyright
© Cambridge University Press 2019

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