Class Ruling

CR 2003/61W

Income tax: Assessability of income: Australian Federal Police (AFP) and Australian Protective Service (APS) employees deployed to the Solomon Islands

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Notice of Withdrawal

Class Ruling CR 2003/61 is withdrawn with effect from today.

1. CR 2003/61 was originally published by the Commissioner on 30 July 2003 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 2003/61 is being replaced by CR 2008/70 to consider the deployments made under AFP 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:

CR 2001/1
CR 2001/33
TR 97/16
TR 96/15
TR 92/20
TR 92/1

Subject References:
exempt foreign income

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(7)
ITAA 1936 23AG(7) of Subdiv AA Div 2
ITAA 1936 27A(1)
ITAA 1997 6-5
TAA 1953 Pt IVAAA
Copyright Act 1968
AFP Act 1979 40E
AFP Act 1979 69D

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