Taxation Determination

TD 92/153W

Income tax: who is a 'person who holds an office' as specified in various regulations made under the International Organisations (Privileges and Immunities) Act 1963 ?

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Notice of Withdrawal

Taxation Ruling TR 92/153 is withdrawn with effect from today.

1. TD 92/153 outlines who is a 'person who holds 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 TD 92/153 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.

3. TR 92/153 is therefore withdrawn.

Commissioner of Taxation
27 March 2019

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References

ATO references:
NO 1-CXW6RE8

Subject References:
privileges and immunities;
international organisations,
person who holds an office

Legislative References:
Industrial Organizations (Privilages and Immunities) Act 1963