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Commissioner of Taxation v. Jayasinghe

Case No. S275/2016
Case information

Lower Court Judgment

9/06/2016 Full Court of the Federal Court of Australia (Allsop CJ, Pagone J, Davies J)

[2016] FCAFC 79

Catchwords

Taxation – International Organisations (Privileges and Immunities) Act 1963 (Cth) – Where respondent is civil engineer engaged by the United Nations – Where under the Act and Regulations made under the Act a person who “holds an office in an international organisation” engages taxation exemptions - Whether respondent is a person who “holds and office in an international organisation” under the Act and Regulations made under the Act.

Short particulars

Documents

16/11/2016 Hearing (SLA, Sydney)

30/11/2016 Notice of appeal

21/12/2016 Written submissions (Appellant)

21/12/2016 Chronology (Appellant)

25/01/2017 Written submissions (Respondent)

07/02/2017 Reply

29/03/2017 Hearing (Full Court, Canberra) (Audio-visual recording)

09/08/2017 Judgment (Judgment summary)