Private ruling: Exempt income - salary from international organisation
Date of advice: 12 May 2026
Published: 17 August 2026
Ruling period: Year ended 30 June 20XY
Date scheme commenced: DDMM 20XV

Ruling: Q1: Is your employment income from Organisation, earned when you were based in Australia, for the income year ended 30 June 20XY exempt and not assessable income pursuant to subsection 6-15(2) of the Income Tax Assessment Act 1997 (ITAA 1997) ? | A1: Yes. Certain types of income connected with prescribed international organisations are exempt from taxation. The Fourth Schedule of the International Organisations (Privileges and Immunities) Act 1963 exempts salaries for officers in prescribed international organisations. Organisation is prescribed as an international organisation by regulations. Broadly, people in permanent roles with significant functions will be treated as holding an office for this purpose. You are an Organisation officeholder because you're a permanent employee with significant duties and responsibilities. Your employment income from Organisation earned when you were based in Australia, for the income year ended 30 June 20XY is exempt and not assessable income pursuant to subsection 6-15(2) of the ITAA 1997.

Relevant facts and circumstances: You received private ruling authorisation number XXXXXXXXXXXXX (previous private ruling) on DDMM 20XW, in relation to the same question. The facts and circumstances remain the same as the previous private ruling. Since the issue of the previous private ruling: You have travelled back and forth to various nations as part of your role with Organisation from DDMM 20XW to DDMM 20XX, totalling X trips. Your out-posting ended on DDMM 20XY, when you returned to Organisation's headquarters country C. You continue to hold the same role at Organisation's headquarters in country C.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 6-15 | Income Tax Assessment Act 1997 section 6-20