Commissioner of Taxation v Jayasinghe

HIGH COURT OF AUSTRALIAKIEFEL CJ,GAGELER, KEANE, GORDON AND EDELMAN JJCOMMISSIONER OF TAXATION  APPELLANTANDKAMAL JAYASINGHE   RESPONDENTCommissioner of Taxation v Jayasinghe[2017] HCA 269 August 2017S275/2016ORDER1.Appeal allowed.2.Set aside the order of the Full Court of the Federal Court of Australia made on 9 June 2016 and in its place order that:(a)the appeal to that Court be allowed; and (b)the decision of the Administrative Appeals Tribunal made on 29 June 2015 be set aside and in its place order that the decision under review be affirmed. On appeal from the Federal Court of AustraliaRepresentationJ O Hmelnitsky SC with T L Phillips for the appellant (instructed by Australian Government Solicitor)A H Slater QC with L McBride for the respondent (instructed by Balazs Lazanas & Welch LLP)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSCommissioner of Taxation v JayasingheIncome tax – International Organisations (Privileges and Immunities) Act 1963 (Cth) ("the IOPI Act"), s 6(1)(d)(i) – Whether taxpayer "holds an office in" an international organisation to which the IOPI Act applies – Whether taxpayer entitled to exemption from taxation on salaries and emoluments.Income tax – Taxation Administration Act 1953 (Cth), Sched 1, s 357-60(1) – Taxation Determination TD 92/153 – Whether Commissioner bound to exempt taxpayer from taxation.Words and phrases – "expert on mission", "incidents of the relationship", "international organisation", "person who holds an office", "skills and expertise", "specialist services", "terms of engagement".International Organisations (Privileges and Immunities) Act 1963 (Cth), s 6(1)(d), Fourth Schedule,...