Class Ruling

CR 2006/82W

Income tax: assessable income: employees deployed under the Capacity Building Service Centre (CBSC) program in Papua New Guinea which is administered by the Australian Agency for International Development

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Notice of Withdrawal

Class Ruling CR 2006/82 is withdrawn with effect from today.

1. Class Ruling CR 2006/82 sets out the Commissioner's views of the income tax implications for Australian resident individuals employed by JTA International Pty Ltd and Pacific Health Group Pty Ltd deployed under the CBSC program in Papua New Guinea as long term international advisers. The deployment was under the Treaty on Development Co-operation between the Government of Australia and the Government of Papua New Guinea.

2. Class Ruling CR 2006/82 is withdrawn because the arrangement described in it no longer exists.

Commissioner of Taxation
5 September 2012

Not previously issued as a draft

References

ATO references:
NO 1-43M53PB

Related Rulings/Determinations:

TR 96/15
IT 2650

Subject References:
exempt foreign income
exempt income
foreign exempt employment income
foreign income
foreign income deductions
foreign salary & wages
foreign source income
international tax
overseas countries
overseas employees
overseas tax laws
Papua New Guinea
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(6A)
ITAA 1936 23AG(6B)
ITAA 1936 23AG(6C)
ITAA 1936 23AG(6D)
ITAA 1936 23AG(6E)
ITAA 1936 23AG(7)
ITAA 1936 27A(1)
ITAA 1936 Pt III Div 13A
ITAA 1936 Div 2 Subdiv AA
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 11-15
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968
International Tax Agreements Act 1953 Sch 29

Other References:
Treaty on Development Co-operation between the Government of Australia and the Government of PNG