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 ?

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.

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.

TR 92/153 is therefore withdrawn.