The ATO on Wed 26.6.2013, released Taxation Determination TD 2013/14 (What is the meaning of “deployment” in para 23AG(1AA)(d) of the ITAA 1936?). It states that a person is “deployed” within the meaning of para 23AG(1AA)(d) if, and only if, they have been directed to perform duties overseas by the Commonwealth, a State or a Territory or an authority thereof in their capacity as a member of a disciplined force.
[LTN 121, 26/6/13]