Class Ruling

CR 2004/129W

Income tax: exempt foreign employment income: section 23AG: Australian Federal Police personnel on long term, non-diplomatic posting to Solomon Islands under the auspices of the Regional Assistance Mission to Solomon Islands

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FOI status:

Notice of Withdrawal

Class Ruling CR 2004/129 is withdrawn with effect from today.

1. CR 2004/129 was originally published by the Commissioner on 24 November 2004 setting out the Tax Office's view on the application of section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936) in relation to the issue identified above.

2. CR 2004/129 is being replaced by CR 2006/109 to clarify the tax implications of transfer allowances received. These allowances are not exempt under section 23AG of the ITAA 1936.

Commissioner of Taxation
1 November 2006

Not previously issued as a draft

References

ATO references:
NO 2005/18404