The contractual designation of a person as a non-official or independent contractor does not necessarily preclude a finding that the person holds an 'office in' an international organisation for the purposes of tax exemption under the 1963 Act; the substance of the position and the nature of the work are determinative under Australian domestic law.
The full text is available to signed-in members, including the 17 later cases that cite this judgment.
4 of the 17 citing cases carry a classified treatment. How each court treated it is available to signed-in members.