The Resource Macoun v Commissioners of Taxation : [2015] HCA 44

Macoun v Commissioners of Taxation : [2015] HCA 44

Label
Macoun v Commissioners of Taxation : [2015] HCA 44
Title
Macoun v Commissioners of Taxation : [2015] HCA 44
Contributor
Subject
Language
eng
Summary
Judgment by the High Court of Australia, judgment date 2 December 2015. The taxpayer was an employee of the International Bank for Reconstruction and Development (IBRD) which was a specialised agency of the United Nations. Under the Convention of Privileges and Immunities of the Specialized Agencies (of the UN), officials of the specialized agencies were exempt from legal suit related to any matter relating to their duties and from taxation "on the salaries and emoluments paid to them by the specialized agencies". This is a decision on the taxation or exemption of the pension of a former employee of an international organisation. The taxpayer had been employed as a sanitary engineer by the IBRD for 15 years. During that time he contributed to a staff retirement plan established by the IBRD; when he retired he received a pension from that fund. The question was whether this was exempt from tax. The High Court concluded that it was not exempt as the exemptions for staff of the IBRD applied only to payments received while the individual was still working for the bank
Citation source
In: International tax law reports. - London. - Vol. 18 (2016), part 3 ; p. 319-342
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • pension
  • exemption
  • World Bank
  • diplomatic privileges
Label
Macoun v Commissioners of Taxation : [2015] HCA 44
Instantiates
Publication
Label
Macoun v Commissioners of Taxation : [2015] HCA 44
Publication

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