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  • Foreign State property is typically immune from execution if not in use or set aside for a commercial purpose.
  • The Foreign Judgments Act 1991 (Cth) does not impliedly repeal the Foreign States Immunities Act 1985 (Cth).
  • Pension payments to former office holders of specialised agencies can be liable to Australian income tax.

Two recent judgments of the High Court of Australia emphasise the importance of Australian compliance with international law. The first case considered whether the Republic of Nauru was immune from the registration and execution in Australia of a judgment from the Tokyo District Court for moneys found to be owing to a company. The second considered whether monthly pension payments made to a former officer of an international organisation were exempt from Australian income tax. This article summarises these matters and briefly notes their implications for practitioners.

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