Taxation Determination

TD 2005/14A1 - Addendum

Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income?

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 2005/14 to modernise it.

TD 2005/14 is amended as follows:

1. Preamble

Omit the preamble; substitute:

Relying on this Determination
This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.
If this Determination applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Determination. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Determination.

2. Table of contents

Insert table of contents:

3. Paragraph 1

(a) Omit the page status 'FOI status: may be released'; substitute 'Status: legally binding'.

(b) Before the paragraph, insert the minor heading 'Ruling'.

(c) In footnote 1, omit 'TD 2004/D84'; substitute 'TD 2005/15 Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in the foreign country for a reason listed in that subsection as well as a reason not listed?'

(d) After the paragraph, insert new paragraph 1A (including the minor heading) and signature and date block:

Date of effect
1A. This Determination applies to years commencing both before and after its date of issue. However, it does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of the Determination (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10 Public Rulings).

Commissioner of Taxation
11 May 2005

4. Paragraphs 2 to 6

Omit the page status 'FOI status: may be released'; substitute 'Status: not legally binding'.

5. Paragraph 2

(a) Change the minor heading to a major heading. In the major heading, before 'Explanation', insert 'Appendix 1 – '.

(b) After the heading, insert preamble:

This Explanation is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.

6. Paragraphs 7 to 9

Omit the page status 'FOI status: may be released'; substitute 'Status: not legally binding'.

7. Paragraph 7

(a) Before paragraph 7 insert the major heading 'Appendix 2 – Example'.

(b) After the major heading, insert preamble:

This Appendix provides an example which illustrates the principles in the Determination. Decisions on individual cases will depend on the overall circumstances of that case. Consequently, the conclusions reached in the following example are not necessarily determinative of the Commissioner's views on cases with similar, but different, facts.

(c) In the minor heading, after 'Example', insert '1: Exempt income – foreign worker with foreign earnings exempt from tax in foreign country'

8. Paragraph 9

In footnote 3, omit 'Footnote 1, TD 2004/D84'; substitute 'Footnote 1 of this Determination, TD 2005/15'.

9. Paragraph 10

Omit the paragraph, including heading and following signature and date block.

This Addendum applies before and after its date of issue.

Commissioner of Taxation
6 September 2023

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References

ATO references:
NO 1-YN0169Q

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