This Draft Ruling, released on Wed 29.5.2013, 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 Draft specifically considers the following issues:

  • meaning of “delivery of Australian official development assistance”;
  • when is foreign service “directly attributable” to the activities; and
  • what is a “disciplined force” and who is a “member”.

DATE OF EFFECT: When the final Ruling is issued, it is proposed to apply both before and after its date of issue.

COMMENTS are due by 10 July 2013. ATO contact: Sean Collins or Danielle Allen – Tel: (08) 8228 4432 or (08) 8208 1907; Fax: (08) 8208 1904; Email: Sean.Collins@ato.gov.au or Danielle.Allen@ato.gov.au.

[LTN 102, 29/5/13]