Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 (62 of 2009)

Schedule 1   Exemption of income derived from foreign service

Income Tax Assessment Act 1936

1   After subsection 23AG(1)

Insert:

(1AA) However, those foreign earnings are not exempt from tax under this section unless the continuous period of foreign service is directly attributable to any of the following:

(a) the delivery of Australian official development assistance by the person's employer;

(b) the activities of the person's employer in operating a public fund covered by item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of theIncome Tax Assessment Act 1997 (international affairs deductible gift recipients);

(c) the activities of the person's employer, if the employer is exempt from income tax because of paragraph 50-50(c) or (d) of theIncome Tax Assessment Act 1997 (prescribed institutions located or pursuing objectives outside Australia);

(d) the person's deployment outside Australia as a member of a disciplined force by:

(i) the Commonwealth, a State or a Territory; or

(ii) an authority of the Commonwealth, a State or a Territory;

(e) an activity of a kind specified in the regulations.