This TD, issued on Wed 14.8.2013, states that foreign earnings derived by Australian Defence Force (ADF) members from a period of leave as a result of an accident or illness that occurred while deployed overseas by the ADF as a member of a disciplined force are exempt under s 23AG of the ITAA 1936. It indicates that this is the case where the earnings are derived during the period the ADF member would otherwise have remained deployed overseas had the accident or illness not occurred. The Determination was previously issued as Draft Taxation Determination TD 2013/D2 and remains largely the same.
DATE OF EFFECT: Applies to income years commencing both before and after its date of issue.
[LTN 131, 10/7/13]