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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)

[2014] FCAFC 162

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.

Short Particulars

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)