Class Ruling

CR 2006/109W

Income tax: assessable income: Australian Federal Police personnel on long term, non-diplomatic posting to Solomon Islands under the auspices of the Regional Assistance Mission to the Solomon Islands

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Notice of Withdrawal

Class Ruling CR 2006/109 is withdrawn with effect from today.

1. CR 2006/109 was originally published by the Commissioner on 1 November 2006 setting out the Tax Office's view on the application of section 23AG of the Income Tax Assessment Act 1936 in relation to the issue identified above.

2. CR 2006/109 is being replaced by CR 2008/70 to consider the deployments made under Australian Federal Police International Deployment Group, Determination No. 16 of 2007.

Commissioner of Taxation
5 November 2008

Not previously issued as a draft

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

TR 96/15
IT 2650

Subject References:
exempt foreign income
exempt income
foreign exempt employment income
foreign income
foreign income deductions
foreign salary & wages
foreign source income
international tax
overseas countries
overseas employees
overseas tax laws
residence of individuals
Solomon Islands

Legislative References:
ITAA 1936 23AG
ITAA 1936 23AG(1)
ITAA 1936 23AG(2)
ITAA 1936 23AG(2)(a)
ITAA 1936 23AG(2)(b)
ITAA 1936 23AG(2)(c)
ITAA 1936 23AG(2)(d)
ITAA 1936 23AG(2)(e)
ITAA 1936 23AG(2)(f)
ITAA 1936 23AG(2)(g)
ITAA 1936 23AG(3)
ITAA 1936 23AG(6)
ITAA 1936 23AG(7)
ITAA 1936 23AG(6A)
ITAA 1936 Pt III Div 13A
ITAA 1936 Pt III Div 2 Subdiv AA
ITAA 1936 27A(1)
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 11-15
AFP Act 1979 40E
AFP Act 1979 69D
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968

Other References:
Agreement between the Governments of the Solomon Islands, Australia, New Zealand, Fiji, Papua New Guinea, Samoa and Tonga concerning the operations and status of the police and armed forces and other personnel deployed to the Solomon Islands to assist in the restoration of law and order and security dated 24 July 2003