Commissioner of Taxation v Jayasinghe [2016] FCAFC 79

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Jayasinghe [2016] FCAFC 79 Appeal from: Jayasinghe v Commissioner of Taxation [2015] AATA 456

File number: NSD 877 of 2015

Judges: ALLSOP CJ, PAGONE AND DAVIES JJ

Date of judgment: 9 June 2016

Catchwords: TAXATION – Appeal from Administrative Appeals Tribunal – Income Tax – Whether appellant holder of an office in an international organisation within meaning of International Organisations (Privileges and Immunities) Act 1963 (Cth)

Legislation: International Organisations (Privileges and Immunities) Act 1963 (Cth) ss 3, 6 Taxation Administration Act 1953 (Cth) Schedule 1 ss 357-5, 357-60 United Nations (Privileges and Immunities) Regulations 1986 (Cth) regs 3, 6, 7, 8, 10, 11 Convention on the Privileges and Immunities of the United Nations done at London on 13 February 1946, Articles V-VII

Cases cited: AB v Western Australia [2011] HCA 42; 244 CLR 390 Alcan (NT) Alumina Pty Limited v Commissioner of Territory Revenue (NT) [2009] HCA 41; 239 CLR 27 Alphapharm Pty Ltd v H Lundbeck A/S [2014] HCA 42; 254 CLR 247 AssetInsure Pty Ltd v New Cap Reinsurance Corp Ltd (in liq) [2006] HCA 13; 225 CLR 331 Attorney-General (Cth) v Oates [1999] HCA 35; 198 CLR 162 Attorney-General v Prince Ernest Augustus of Hanover [1957] AC 436 Baini v The Queen [2012] HCA 59; 246 CLR 469 Bradley v The Commonwealth of Australia & Anor [1973] HCA 34; 128 CLR 557 Burge v Swarbrick [2007] HCA 17; 232 CLR 336 Cabell v Markham 148 F.2d 737 (1945) Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross [2012] HCA 56; 248 CLR 378 CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; 187 CLR 384 Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; 92 CLR 390 East Australian Pipeline Pty Ltd v Australian Competition and Consumer Commission [2007] HCA 44; 233 CLR 229 Edwards v Clinch [1982] AC 845 Federal Commissioner of Taxation v Consolidated Media Holdings Limited [2012] HCA 55; 250 CLR 503 Forsyth v Deputy Commissioner of Taxation [2007] HCA 8; 231 CLR 531 Foots v Southern Cross Mine Management Pty Ltd [2007] HCA 56; 234 CLR 52 Grealy v Commissioner of Taxation [1989] FCA 60; 24 FCR 405 Great Western Railway Co v Bater [1920] 3 KB 266 Hollis v Vabu Pty Limited [2001] HCA 44; 207 CLR 21 K & S Lake City Freighters Pty Ltd v Gordon & Gotch Limited [1985] HCA 48; 157 CLR 309 Independent Commission Against Corruption v Cunneen [2015] HCA 14; 89 ALJR 475 Macoun v Commissioner of Taxation [2015] HCA 44; 90 ALJR 93 Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom [2006] HCA 50; 228 CLR 566 Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; 183 CLR 273 Monis v The Queen [2013] HCA 4; 249 CLR 92 NBGM v Minister for Immigration and Multicultural Affairs [2006] HCA 54; 231 CLR 52 Network Ten Pty Ltd v TCN Channel Nine Pty Ltd [2004] HCA 14; 218 CLR 273 Newcastle City Council v GIO General Ltd [1997] HCA 53; 191 CLR 85 Plaintiff M47/2012 v Director General of Security & Ors [2012] HCA 46; 251 CLR 1 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 R v Lavender [2005] HCA 37; 222 CLR 67 Radaich v Smith & Anor [1959] HCA 45; 101 CLR 209 Re Media, Entertainment & Arts Alliance; Ex parte Hoyts Corporation Pty Ltd [1993] HCA 40; 178 CLR 379 Residual Assco Group Ltd v Spalvins [2000] HCA 33; 202 CLR 629 Stevens v Brodribb Saw Milling Company Pty Ltd [1986] HCA 1; 160 CLR 16 Sykes v Cleary [1992] HCA 60; 176 CLR 77 The Wik Peoples v Queensland & Ors [1996] HCA 40; 187 CLR 1 Thiess v Collector of Customs [2014] HCA 12; 250 CLR 664 Voli v Inglewood Shire Council & Anor [1963] HCA 15; 110 CLR 74 Wallis v Downard-Pickford (North Queensland) Pty Ltd [1994] HCA 17; 179 CLR 388 Second Reading Speech for the International Organisations (Privileges and Immunities) Bill 1963, Australia, House of Representatives, Parliamentary Debates (Hansard), 8 May 1963 pp 1161 and 1162 Parliamentary Debates (Hansard), Australia, Senate, 21 August 1963, p 96