Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 1 Modifications to exemption for foreign earnings

Insert:

(1A) A person is taken, for the purposes of subsection (1), to have been engaged in foreign service for a continuous period of 91 days if:

(a) the person died at a time when he or she was engaged in foreign service for a continuous period of less than 91 days; and

(b) he or she would have otherwise continued to be engaged in the foreign service; and

(c) his or her continuous period of engagement in the foreign service would have otherwise been a period of at least 91 days.