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)
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.
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)