Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 (62 of 2009)
Schedule 1 Exemption of income derived from foreign service
Income Tax Assessment Act 1936
2 Application
(1) The amendment made by this Schedule applies to foreign earnings derived on or after 1 July 2009 from foreign service performed on or after 1 July 2009.
(2) Subitem (3) applies to:
(a) foreign earnings derived before 1 July 2009 from foreign service performed before, on or after 1 July 2009; and
(b) foreign earnings derived on or after 1 July 2009 from foreign service performed before 1 July 2009.
(3) Disregard the amendment made by this Schedule in determining whether the foreign earnings are exempt from tax under subsection 23AG(1) of theIncome Tax Assessment Act 1936.
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