Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 1   Modifications to exemption for foreign earnings

Income Tax Assessment Act 1936

2   After subsection 23AG(2)

Insert:

(2A) Subsection (2) does not apply in relation to foreign earnings to the extent that the person derived them from foreign service in Iraq after 31 December 2002 but before 1 May 2004.