| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051423887346
Date of advice: 31 August 2018
Ruling
Subject: Employment status
Question
Does your employment contract meet the definition of part-time as per Taxation Determination TD 2012/8?
Answer
Yes. In accordance with the terms of your foreign service, absences are permitted by your employer.
This ruling applies for the following period:
30 June 20XX
30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are employed by a company to work in Country AB.
You work in 2-3 week blocks.
You return to Australia when not working.
You do not work for another employer whilst in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 23G
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
