Daily Archives: May 13, 2022

Hamilton wins his appeal for exemption under the International Organisations (Privileges and Immunities) Act 1963 – but they had to retrospectively amend the regulations

In August 2020 I reported that a taxpayer: Stuart Hamilton, was appealing the decision of the AAT, that he was not exempt from tax under the International Organisations (Privileges and Immunities) Act 1963 [IOPIA], on the basis of the 2017 High Court case of CofT v Jayasinghe [2017] HCA 26) (see related TT article). You would be forgiven for thinking…

State taxes on land rezoning gains and their relationship with Federal legislation which tax ‘gains’ more generally – does one impost reduce the other?

There is an ‘interesting’ issue about how a new bread of State ‘gains’ taxes on land gains, sit with Federal taxes on gains of most asset types. The new bread of State taxes are regimes to capture part of the gain arising from rezoning of land. The key issue is whether one exaction can be…