Macoun v. Commissioner of Taxation
Case No.
S100/2015
Case Information
Lower Court Judgment
4/12/2014 Federal Court of Australia (Edmonds J, Perram J, Nicholas J)
Catchwords
Income Tax – Appeal from the Administrative Appeals Tribunal – Specialised Agencies (Privileges and Immunities) Regulations 1986 (Cth) cl 8 - International Organisations (Privileges and Immunities) Act 1963 (Cth) Sch 4 Pt 1 – Income Tax Assessment Act 1997 (Cth) s 6-20 - Where the appellant received pension payments from a foreign retirement plan – Where appellant was no longer employed by a Specialised Agency exempt from income tax pursuant to cl 8 of the Specialised Agencies (Privileges and Immunities) Regulations 1986 (Cth) – Whether appellant?s pension payments are exempt from income tax.
Documents
15/05/2015 Hearing (SLA, Sydney)
28/05/2015 Notice of appeal
19/06/2015 Written submissions (Appellant)
19/06/2015 Chronology (Appellant)
10/07/2015 Written submissions (Respondent)
24/07/2015 Reply
09/10/2015 Hearing (Full Court, Canberra) (Audio-visual recording)
02/12/2015 Judgment (Judgment summary)