Class Ruling

CR 2004/75W

Income tax: exempt foreign employment income: section 23AG: New South Wales Department of Education and Training employees deployed to the Democratic Republic of Timor-Leste (East Timor)

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Notice of Withdrawal

Class Ruling CR 2004/75 is withdrawn with effect from today.

1. Class Ruling CR 2004/75 sets out the Commissioner's views of the income tax implications for Australian resident individuals employed by the New South Wales Department of Education and Training and are deployed to the Democratic republic of Timor-Leste (also known as East Timor) as senior managers and experienced teachers.

2. Class Ruling CR 2004/75 is withdrawn because the arrangement described in it no longer exists.

Commissioner of Taxation
5 September 2012

Not previously released as a draft.

References

ATO references:
NO 1-46GBQTC

Related Rulings/Determinations:

CR 2001/1
IT 2650
TR 92/1
TR 92/20
TR 96/15
TR 97/16

Subject References:
Timor-Leste
foreign exempt employment income
foreign income
foreign salary & wages
foreign source income
international tax
overseas countries
overseas tax laws
residence of individuals

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(6D)
ITAA 1936 23AG(7)
ITAA 1936 Part III Div 2
ITAA 1936 27A(1)
ITAA 1936 27A(1)(ja)
ITAA 1936 27A(1)(k)
ITAA 1936 27A(1)(ka)
ITAA 1936 27A(1)(m)
ITAA 1936 27A(1)(ma)
ITAA 1936 27A(1)(n)
ITAA 1936 27A(1)(p)
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 11-15
TAA 1953 Pt IVAAA
Copyright Act 1968