Commissioner of Taxation v Macoun [2014] FCAFC 162

This is an appeal from a decision of the Administrative Appeals Tribunal (“Tribunal”) setting aside the objection decision of the applicant (“Commissioner”) disallowing the respondent’s objections to amended assessments of income tax for the years of income ended 30 June 2009 and 30 June 2010 (“years of income”). The amended assessments included in the respondent’s assessable income for the years of income amounts the respondent had received by way of pension in those years of income under the World Bank Group Staff Retirement Plan.  The Tribunal substituted for the decision it set aside a decision that the pension received by the respondent in the years of income did not form part of his assessable income and was exempt from Australian income tax. The appeal to this Court concerns the proper construction of s 6 of the International Organisations (Privileges and Immunities) Act 1963 (Cth) (“IOPI Act”) and cl 8 of the Specialized Agencies (Privileges and Immunities) Regulations 1986 (Cth) (“Regulations”). Subsection 6(1)(d)(i) of the IOPI Act and cl 8(1) of the Regulations confer upon a person who holds an office in an international organisation to which the IOPI Act applies an exemption from taxation on salaries and emoluments received from the organisation. The question that arises in the present case is whether these provisions confer a taxation exemption in respect of pension plan payments received by the respondent, a former officer of the International Bank for Reconstruction and Development (“IBRD”), one of the organisations comprising the World Bank, at a time when he did not hold office in that organisation. The Commissioner contends that that question should be answered in the negative. Read more about this case: Other lawsuits that have cited this case:  

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