Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)
Schedule 1 Modifications to exemption for foreign earnings
Income Tax Assessment Act 1936
2 After subsection 23AG(2)
Insert:
(2A) Subsection (2) does not apply in relation to foreign earnings to the extent that the person derived them from foreign service in Iraq after 31 December 2002 but before 1 May 2004.
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