Coronavirus (COVID-19) updates from the Australian Government

Clarifying income tax exemptions for Australians engaged by the IMF and WBG

This consultation process has now been completed.
Date
-
Consultation Type
Consultation Paper

Key Documents

In the 2020-21 Budget, the Government announced that it would clarify that Australian resident individuals such as experts performing missions on behalf of the International Monetary Fund (IMF) and three agencies of the World Bank Group (WBG) have access to income tax exemptions on income received from the relevant agencies.

Australia’s domestic legislative framework currently does not confer income tax exemptions on these individuals as specified in the Convention on the Privileges and Immunities of the Specialized Agencies.

Treasury is seeking submissions on the draft legislative instrument and explanatory materials to ensure the amendments address this gap and adequately give effect to Australia’s international obligations as they relate to the IMF and WBG.

Submissions

No submissions are currently available.

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