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UNAT held that the staff member’s retirement benefit from the UNJSPF including the monthly periodic pension benefit was not subject to taxation and/or payment of statutory deductions and that therefore, any challenge with respect to the application and meaning of the words “gross” and “net” was merely semantic. UNAT held that the ASHI premium was a voluntary payment that was deducted by the UNJSPF at the behest of a beneficiary and therefore could not be treated as or deemed to be a statutory deduction. UNAT dismissed the appeal.