Taxation Ruling

TR 92/14A - Addendum

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

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ADDENDUM

This Addendum amends Taxation Ruling TR 92/14 as follows;

Attachment

Omit the attachment at Paragraph 22; substitute:

*Regulations prescribed under the IO(P+I)Act 1963*
Organisation/Regulation	Statutory Rules Year No.
Asia-Pacific Telecommunity	1981	6
Asian and Pacific Council	1968	85
Asian and Pacific Development Centre	1983	132
Asian Development Bank	1986	70
	1983	133
	1972	181
	1969	50
	1967	175
Association of Iron Ore Exporting Countries	1982	150
Association of Tin Producing Countries	1997	258
(* repealed by S.R. 1997 No. 258)	1984	85	*
Australia-Indonesia Zone of Cooperation	1991	444
	1990	228
Bank for International Settlements	1989	284
CAB International	1990	26
Commission for the Conservation of	1997	394
Antarctic Marine Living Resources	1985	327
(* repealed by S.R. 1985 No. 327)	1984	216
	1983	145
	1983	22
	1982	111	*
	1981	261	*
Commission for the Conservation of Southern Bluefin Tuna	1997	352
	1996	40
Common Fund for Commodities	1997	259
(* repealed by S.R. 1997 No. 259)	1985	20	*
Commonwealth Secretariat	1986	71
(* repealed by S.R. 1972 No. 175)	1982	136
	1972	175
	1971	7	*
Cultural and Social Centre for the Asian and Pacific region	1969	104
Customs Cooperation Council	1979	72
Economic Commission for Asia and the Far East	1968	54
Energy Charter Conference	1997	329
European Bank for Reconstruction and Development	1992	110
European Economic Community	1986	184
European Launcher Development Organisation	1978	215
(* repealed by S.R.1978 No.215)	1968	158	*
INTELSAT	1984	283
International Atomic Energy Agency	1986	72
	1986	68
	1971	30
International Bauxite Association	1997	260
(* repealed by S.R. 1997 No.260)	1976	251	*
International Centre for Living Aquatic Resources Management	1998	251
International Centre for Settlement of Investment Disputes	1991	42
International Cocoa Organisation	1991	260
(* repealed by S.R. 1991 No. 260)	1973	198	*
International Coffee Organisation	1991	259
(* repealed by S.R. 1991 No. 259)	1978	214	*
International Court of Justice	1986	73
	1967	80
International Exhibitions Bureau	1989	339
	1986	239
	1973	174
International Hydrographic Organisation	1997	330
International Institute for Democracy and Electoral Assistance (* repealed by S.R.No. 1997 No. 331)	1997	331
	1996	197	*
International Jute Organisation (* repealed by S.R. 1997 No. 261)	1997	261
	1984	52	*
International Lead and Zinc Study Group	1982	151
International Maritime Satellite Organisation	1982	210
International Organisations	1986	65
(Declaration) (Repeal)	1982	154	*
(* repealed by S.R. 1986 No. 65)	1981	325	*
International Organisations	1986	63
(Privileges and Immunities) (Repeal) (* repealed by S.R. 1986 No. 63)	1963	13	*
International Organisations (Privileges And Immunities of Specialised Agencies) (Repeal).	1986	64
(* repealed by S.R 1986 No. 64)	1962	105	*
International Organisations (Privileges And Immunities of Certain Missions)	1992	272
International Organisation for Migration	1993	107
(* repealed by S.R. 1991 No. 457)	1991	457
	1990	143	*
	1986	69	*
International Plant Genetic Resources Institute	1998	250
International Rice Research Institute	1998	252
International Sea-Bed Authority	1996	229
International Sugar Organisation	1984	463
	1982	153
	1978	213
International Tin Council	1991	261
(* repealed by S.R. 1991 No. 26)	1982	155	*
International Tribunal for the Law of the Sea	1998	41
International Tropical Timber Organisation	1984	477
International Wheat Council	1982	152
Joint Accreditation System of Australia And	1998	136
New Zealand	1996	35	*
(* repealed by S.R. 1998 No.136)
Multilateral Investment Guarantee Agency	1998	135
Network of Aquaculture Centres in Asia and the Pacific	1998	66
Organisations Associated with the Asian and Pacific Council	1986	111
(* repealed by S.R. 1986 No.111)	1972	52	*
(# repealed by S.R. 1972 No.52)	1969	104	#
	1968	85	#
	1968	54	#
Organisation for Economic Cooperation and Development	1983	7
Preparatory Commission for the Organisation on the Prohibition of Chemical Weapons	1993	108
Societe Internationale de Telecommunications Aeronautiques (SITA)	1989	285
South East Asia Treaty Organisation	1986	57
(Repeal)	1967	50	*
(*repealed by S.R. 1986 No.57)
South Pacific Bureau for Economic Cooperation	1992	162
(* repealed by S.R, 1992 No. 162)	1986	74	*
	1973	114	*
South Pacific Commission	1986	75
	1970	171
South Pacific Forum Fisheries Agency	1984	476
South Pacific Forum Secretariat	1992	162
South Pacific Nuclear Free Zone Consultative Committee	1986	359
South Pacific Regional Environmental Programme	1996	144
Specialised Agencies	1992	238
	1991	319
	1989	341
	1986	240
	1986	67
Tuvalu Trust Fund	1987	241
Twelfth Antarctic Treaty Consultative	1986	56
Meeting (Repeal)	1986	55
(*repealed by S.R. 1986 No.56)	1983	151	*
(#repealed by S.R. 1983 No.55)	1983	32	#
United Nations	1986	241
	1986	66
World Tourism Organisation (Repeal)	1989	340
(*repealed by S.R. 1989 No.340)	1984	276	*
World Trade Organisation	1996	24

Commissioner of Taxation
20 January 1999

References

ATO references:
NO NAT 90/6840-6

ISSN 1039 - 0731

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