Commonwealth Numbered Regulations

1982 No. 153 International Sugar Organization (Privileges and Immunities) Regulations (Amendment) - REG 1

The International Sugar Organization (Privileges and Immunities) Regulations
are amended by adding at the end thereof the following regulation:

Holders of office in the Organization to have tax exemption

"5. A person who-

   (a)  is a resident of Australia within the meaning of the Income Tax 
        Assessment Act 1936 ; and

   (b)  holds an office in the Organization that is an office to which
        paragraph 6 (1) (d) of the Act applies, shall, on so much of the
        salaries and emoluments received by him from the Organization as are
        in respect of the performance outside Australia of the duties of his
        office, be exempt from taxation.".