The Commissioner has been granted special leave to appeal to the High Court against the Full Federal Court decision in FCT v Jayasinghe [2016] FCAFC 79.

The Full Federal Court had by majority dismissed the Commissioner’s appeal from an AAT decision which had found that a taxpayer was exempt from his earnings as the “holder of an office in” an international organisation under the International Organisations (Privileges and Immunities) Act 1963. Chief Justice Alsop, however, dissented.

[Related Tax Month article] [LTN 223, 17/11/16]