S 139GBA repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections
Income Tax (Transitional Provisions) Act 1997
. S 139GBA formerly read:
SECTION 139GBA MEANING OF
FOREIGN SERVICE 139GBA
is service in a foreign country as the holder of an office or in the capacity of an employee.
S 139GBA inserted by No 64 of 2005. For application provision, see note under definition of
eligible foreign remuneration