Taxation Determination

TD 2013/14W

Income tax: what is the meaning of 'deployment' in paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936?

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Notice of Withdrawal

Taxation Determination TD 2013/14 is withdrawn with effect from today.

1. The Determination clarifies the ATO view on the operation of paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) which provides an income tax exemption for earnings derived from limited types of foreign service including the members of a disciplined force deployed overseas. In particular, the Determination provides the ATO view on the meaning of 'deployed'.

2. The issue covered by the Determination is now covered by TR 2013/7, which issued 27 November 2013

Commissioner of Taxation
27 November 2013

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

TD 2013/D1

References

ATO references:
NO 1-54X5CNU

Related Rulings/Determinations:

TR 2006/10
TR 2013/D3

Subject References:
exempt income
foreign income
foreign salary and wages
foreign source income
international tax

Legislative References:
ITAA 1936 23AG
ITAA 1936 23AG(1)
ITAA 1936 23AG(1AA)
ITAA 1936 23AG(1AA)(d)
ITAA 1936 23AG(2)
ITAA 1936 23AG(7)
Australian Federal Police Act 1979
Defence Act 1903

Other References:
Explanatory Memorandum to the Tax Laws Amendment (2009 Budget Measures) No 1 Bill 2009
The Australian Oxford Dictionary, 2004, rev. 2nd edn, Oxford University Press, Melbourne