What is Australian official development assistance?
Australian official development assistance (ODA) is assistance delivered through the Australian Government's overseas aid program that is administered by the Department of Foreign Affairs and Trade or the Australian Agency for International Development (AusAID).
AusAID also contracts aid work to Australian and international entities. As a result, individuals involved in the delivery of Australian ODA can include both Australian Public Service (APS) employees and non-APS employees.
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Foreign service directly attributable to the delivery of Australian ODA does not include diplomatic or consular duties carried out by Australian residents.
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Example 1
Michelle is employed by AusAID. She is posted to the Solomon Islands for 150 continuous days as a project advisor on an Australian ODA project aimed at improving the quality of early childhood education.
Michelle's foreign service is directly attributable to the delivery of Australian ODA by her employer. Therefore, the foreign employment income she earns during this period is eligible for the exemption.
Example 2
Eric is a motor mechanic employed by Nordic Engineering Pty Ltd, a private company contracted by AusAID to provide vocational training in Vanuatu. He is posted to Vanuatu for 180 continuous days.
Eric's foreign service is directly attributable to the delivery of Australian ODA by his employer and his foreign earnings are therefore eligible for exemption pursuant to section 23AG, subject to the conditions contained in subsection 23AG(2).
Developing country relief fund
A developing country relief fund is a fund established by an organisation solely for the purpose of providing relief to people of a developing country.
The organisation must be an approved organisation as declared by the Minister for Foreign Affairs and the country must be a developing country as declared by the Minister for Foreign Affairs.
Example
Maria is a social worker employed by Peace Group, a charitable organisation that provides assistance to developing countries. Maria is posted to Nigeria for 120 days to help provide relief to people in distress.
Peace Group is an organisation that has been approved as operating a developing country relief fund. This means Maria's foreign employment income is eligible for the exemption.
Public disaster relief fund
A public disaster relief fund is a fund established and operated by a public benevolent institution in response to an event recognised as a disaster by the Minister for Foreign Affairs.
If you are unsure of whether you work for a developing country relief fund or a public disaster relief fund, you should seek advice from your employer.
Sections within Is your foreign employment income exempt from tax?
Last Modified: Thursday, 28 June 2012