Macoun v Federal Commissioner of Taxation

HIGH COURT OF AUSTRALIAFRENCH CJ,BELL, GAGELER, NETTLE AND GORDON JJANDREW JOHN MACOUN  APPELLANTANDCOMMISSIONER OF TAXATION  RESPONDENTMacoun v Commissioner of Taxation[2015] HCA 442 December 2015S100/2015ORDER1.Leave granted to the respondent to file out of time the Notice of Contention annexed to the affidavit of Stephen Vorreiter filed 15 June 2015.2.Appeal dismissed.On appeal from the Federal Court of AustraliaRepresentationR J Ellicott QC with M J Hirschhorn and M E Ellicott for the appellant (instructed by Hazan Hollander)J T Gleeson SC, Solicitor-General of the Commonwealth with J O Hmelnitsky SC and T L Phillips for the respondent (instructed by Australian Government Solicitor)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSMacoun v Commissioner of TaxationIncome tax – International Organisations (Privileges and Immunities) Act 1963 (Cth) – Exemption from taxation on salaries and emoluments received from certain international organisations – Whether monthly pension payments exempt from taxation.International law – Treaty interpretation – Privileges and immunities of specialized agencies – Whether Convention on the Privileges and Immunities of the Specialized Agencies requires Australia not to tax monthly pension payments received by former officer of specialized agency.Words and phrases – "emolument", "pension", "salary".International Organisations (Privileges and Immunities) Act 1963 (Cth), s 6(1)(d)(i), Fourth Schedule.Specialized Agencies (Privileges and Immunities) Regulations (Cth), reg 8(1).Convention on the Privileges and Immunities of the Specialized Agencies [1988] ATS 41, Sections 18-19, 22.FRENCH CJ, BELL, GAGELER, NETTLE AND GORDON JJ.IntroductionSection 6(1)(d)(i) of the International Organisations (Privileges and Immunities) Act 1963 (Cth)...