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

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.

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 .

TR 92/14 is therefore withdrawn.