Private ruling: International Income - International Organisation
Date of advice: 6 November 2025
Published: 22 December 2025
Ruling period: Year ended DD MM 20XX
Date scheme commenced: DD MM 20XX

Ruling: Q1: Is the income you derived from work performed in Country A prior to the official organisation mission in Country B in the 20XX-XX financial year, non-assessable and tax exempt under Australian tax law? | A1: Yes. The income you earned in Country A before the mission in Country B is exempt from Australian tax because all your contract work for the international organisation was performed outside Australia. This exemption is supported by the International Organisations (Privileges and Immunities) Act 1963 (IOPI Act 1963), the relevant international organisation regulation and Taxation Ruling TR 2025/1 Income tax: exempt income of international organisations and persons connected with them . Therefore, all payments for your contract work abroad as part of the mission, including work done in Country A, are tax exempt.

Relevant facts and circumstances: You are an Australian resident for tax purposes. Engagement and Contract On DD MM YYYY, you accepted an engagement as an individual consultant with an organisation under a contract to undertake a mission in Country B. Nature and Location of Work On DD MM YYYY, you departed Australia for Country A. From DD MM YYYY to DD MM YYYY, you resided in Country A, undertaking preparatory work both in advance of and in support of the mission. On DD MM YYYY, you travelled from Country A to Country B to undertake the official mission. Between DD MM YYYY and DD MM YYYY, you carried out official duties in Country B as part of the mission. During your mission in Country B, you received allowances and reimbursements in accordance with your contract, supported by hotel and airfare expense documentation. On DD MM YYYY, you returned to Country A upon completion of the mission. Throughout the financial year 20XX-XX, you did not perform any duties under your contract while physically present in Australia. During the relevant period in Country A and Country B, you did not undertake any other professional or personal activities, including work for other clients or employers.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | International Organisations (Privileges and Immunities) Act 1963