Private ruling: Foreign income
Date of advice: 17 March 2020
Published: April 2020
Ruling period: Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 1 July 2018

Ruling: Q1: Does subparagraph 6(1)(d)(i) of the International Organisations (Privileges and Immunities) Act 1963 (Cth) and section 6-20 of the Income Tax Assessment Act 1997 (ITAA 1997) apply to exempt from income tax the remuneration you derive on the basis that you are an office holder? | A1: Yes. Based on the information provided the Commissioner is satisfied that you are an Office Holder of the International Organisation and therefore your income is exempt from tax.

Relevant facts and circumstances: You are a resident of Australia for taxation purposes. You accepted a contract with an overseas organisation. This contract was from XX XXXXXX 2018 to XX XXXX 2019. Your position was located at the headquarters of the organisation. The location of your work was determined by the organisation. The investigative work you are undertaking has been underway since XXXX and will continue for the indefinite future. The investigative work is ongoing with no outcome at this stage. You are answerable to the Senior Investigator - Investigations Division - Office of the Prosecutor. You receive a monthly salary. You pay for all of your accommodation, private telephone, internet and travel expenses. You receive a monthly subsidy from the organisation for your accommodation. While employed with the organisation you were unable to work for other organisations. You have people reporting to you. You subsequently assign investigative and analytical tasks to be undertaken by others in the context of furthering the broader investigation. Upon completion, those tasks are submitted to you for review. You receive annual leave entitlements, sick leave entitlements, study leave entitlements, home leave entitlements and pension entitlements. The organisation determines the hours of work you do each week. Your duties are vast and you have a team of workers who you are responsible for.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 6-15(2) | Income Tax Assessment Act 1997 Subsection 6-5(2) | Income Tax Assessment Act 1997 Section 6-20 | The International Organisations (Privileges and Immunities) Act 1963 Subsection 3(1) | The International Organisations (Privileges and Immunities) Act 1963 Subsection 5(1) | The International Organisations (Privileges and Immunities) Act 1963 subparagraph 6(1)(d)(i) | United Nations (Privileges and Immunities) Regulations 1986 sub regulation 10(1) | United Nations (Privileges and Immunities) Regulations 1986 regulation 11