This Draft TD, issued on Wed 27.3.2013, states that a person is “deployed” within the meaning of para 23AG(1AA)(d) of the ITAA 1936 if and only if they have been directed to perform duties overseas by the Commonwealth, a State or Territory, or an authority thereof in their capacity as a member of a disciplined force.
DATE OF EFFECT: When the final Determination is issued, it is proposed to apply both before and after its date of issue.
COMMENTS are due by 24 April 2013. ATO contact: Alexander Bounds – Tel: (02) 6216 2893; Fax: (02) 6216 1247; Email: Alexander.Bounds@ato.gov.au.
[LTN 59, 27/3/13]