Taxation Ruling

TR 96/15W

Income tax: foreign tax credit system: issues relating to the practical application of section 23AG

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 96/15 is withdrawn with effect from today.

1. TR 96/15 deals with issues relating to the practical application of section 23AG, including whether temporary absences form part of a period of foreign service.

2. It continues to apply to arrangements begun to be carried out before the withdrawal but does not apply to arrangements begun to be carried out after the withdrawal.

3. The arrangements dealt with in TR 96/15 are now covered by Taxation Determination TD 2012/8, which issued today.

Commissioner of Taxation
27 June 2012

References

ATO references:
NO 1-21EJBA9

Related Rulings/Determinations:

TD 2002/D3
IT 2441
IT 2508
IT 2563

Subject References:
- absentee credit
- Australian Staffing Assistance Scheme
- exempt income
- exemption with progression
- foreign earnings
- foreign service
- temporary absences

Legislative References:
- ITAA 23(r)
- ITAA 23AC
- ITAA 23AD
- ITAA 23ADA
- ITAA 23AF
- ITAA 23AF(17A)
- ITAA 23AG
- ITAA 23AG(3)
- ITAA 23AG(6A)
- ITAA 23AG(6B)
- ITAA 23AG(6C)
- ITAA 23AG(6C)(d)
- ITAA 23AG(6D)
- ITAA 23AG(6D)(c)
- ITAA 23AG(6E)
- ITAA 23AG(6J)
- ITAA 23AG(7)
- ITAA 160AF(1)
- International Organisations (Privileges and Immunities) Act 1963
- Tax Laws Amendment (2005 Measures No. 5) Act 2005

Case References:
FC of T v. French
(1957) 98 CLR 398

FC of T v. White; FC of T v. Griffin
85 ATC 4743
(1985) 16 ATR 510
Case R45
84 ATC 369

Other References:
Explanatory Memorandum: Taxation Laws Amendment Bill (No. 2) 1988