Taxation Determination

TD 93/30W

Income tax: does exemption with progression apply in calculating provisional tax when exempt foreign source income is involved?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/30 is withdrawn with effect from today.

1. Taxation Determination TD 93/30 explains that taxpayers that have exempt foreign earnings under either section 23AF or section 23AG of the Income Tax Assessment Act 1936 in respect of foreign employment must have that exempt income taken into account in calculating the amount of provisional tax on any non-exempt income.

2. The pay as you go (PAYG) instalment system replaced the provisional tax system for the 2000-2001 and later income years.

3. The Determination does not have application to income tax years after the 1999-2000 income year.

Commissioner of Taxation
1 November 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

TD 93/30