Class Ruling

CR 2006/89W

Income tax: assessable income: Australian Federal Police deployed to Timor-Leste in accordance with the arrangement dated 26 May 2006

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Notice of Withdrawal

Class Ruling CR 2006/89 is withdrawn with effect from today.

1. CR 2006/89 was originally published by the Commissioner on 13 September 2006 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 2006/89 is being replaced by CR 2008/71 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:

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
residence of individuals
Timor-Leste

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(7)
ITAA 1936 Pt III Div 13A
ITAA 1936 Div 2 Subdiv AA
ITAA 1936 27A(1)
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
AFP Act 1979 40E
AFP Act 1979 69D

Other References:
Vienna Convention of Diplomatic Relations of 18 April 1961
Arrangement dated 26 May 2006 between the Democratic Republic of Timor-Leste and the Australian Government for visiting personnel