Hostname: page-component-77c89778f8-rkxrd Total loading time: 0 Render date: 2024-07-21T18:11:06.612Z Has data issue: false hasContentIssue false

Macoun v. Commissioner of Taxation

Australia.  02 December 2015 .

Published online by Cambridge University Press:  01 January 2021

Get access

Abstract

International organizations — Privileges and immunities — Staff members — Former staff members — Exemption from taxation on salaries and emoluments received — Whether monthly pension payments exempt from Australian income tax — Construction of Section 6(1)(d), International Organisations (Privileges and Immunities) Act 1963 (Cth)

Treaties — Interpretation — Convention on the Privileges and Immunities of the Specialized Agencies, 1947 — Whether Australia required not to tax monthly pension payments received by former officer of specialized agency — State practice and preparatory work — The law of Australia

Type
Case Report
Copyright
© Cambridge University Press 2018

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)