Taxation Ruling

TR 92/14W

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

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Notice of Withdrawal

Taxation Ruling TR 92/14 is withdrawn with effect from today.

1. TR 92/14 describes the operation of privileges and immunities relating to taxation that apply to international organisations and persons working for these organisations, including when a person would be considered to hold 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 TR 92/14 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 TR 92/14 is therefore withdrawn.

Commissioner of Taxation
27 March 2019

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References

ATO references:
NO 1-CXW6RE8

Related Rulings/Determinations:

TD 92/153

Subject References:
Australian source income
consultants
exemption with progression
experts
high officials
holders of an office
international organisations
officials
pensions
privileges and immunities
regulations
representatives

Legislative References:
International Organisations (Privileges and Immunities) Act 1963
ITAA 23AF
ITAA 23AG

Case References:
Case M90
80 ATC 648
24 CTBR(NS) 585