This Ruling, released on Wed 27.11.2013, sets out the Commissioner’s views on the interpretation of aspects of s 23AG(1AA) of the ITAA 1936. It applies to Australian resident individuals serving in a foreign country as an employee or officeholder.
The Ruling was previously issued as Draft Taxation Ruling TR 2013/D3 and is largely unchanged.
It specifically considers the following issues:
- meaning of “delivery of Australian official development assistance”;
- when is foreign service “directly attributable” to the activities;
- what is a “disciplined force” and who is a “member”; and
- the meaning of “deployed”.
As a consequence of the issue of this Ruling, the ATO has withdrawn Taxation Determination TD 2013/14 (What is the meaning of “deployment” in para 23AG(1AA)(d) of the ITAA 1936) with effect from Wed 27.11.2013.
DATE OF EFFECT: The Ruling applies both before and after its date of issue.
- However, it does not apply to foreign earnings derived before 1 July 2009 from foreign service performed before, on or after 1 July 2009.
- In addition, it does not apply to foreign earnings derived on or after 1 July 2009 from foreign service performed before 1 July 2009.
[LTN 230, 27/11/13]