Class Ruling

CR 2013/2W

Income tax: assessable income: certain Australian Agency for International Development employees - deployed to Afghanistan to provide Official Development Assistance

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Notice of Withdrawal

Class Ruling CR 2013/2 is withdrawn with effect from today.

1. CR 2013/2 discusses the taxation treatment of salary and allowances derived by certain Australian Agency for International Development (AusAID) employees deployed to Afghanistan to provide Official Development Assistance, under section 6-5 of the Income Tax Assessment Act 1997 and section 23AG of the Income Tax Assessment Act 1936.

2. CR 2013/2 applies to employees 'who are covered by a Status of Forces Agreement between Australia and the Islamic Republic of Afghanistan' (the Agreement) and who are listed in paragraph 3 of that Class Ruling.

3. The Commissioner has been advised that the following employees (affected employees) are not and were never covered by the Agreement:

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Development Advisers in Tarin Kowt and Kandahar

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Stabilisation Advisers in Tarin Kowt and Forward Operating Bases in Uruzgan

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Minister-Counsellor position in Kabul

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Counsellor position in Kabul

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First Secretary and Second Secretary positions in Kabul

4. The fact that these employees are not covered by the Agreement represents a material difference from the scheme that is described in CR 2013/2 and, in accordance with paragraph 9 of that Class Ruling, the Class Ruling has no binding effect on the Commissioner both prior to and following its withdrawal.

Commissioner of Taxation
27 August 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-5OCFY02

Related Rulings/Determinations:

TR 2006/10
TD 2005/14
TD 2005/15
TD 2012/8
TR 2006/10
TD 2005/14
TD 2005/15
TD 2012/8

Subject References:
Afghanistan
exempt income
foreign income
foreign income deductions
foreign salary & wages
foreign source income
international tax
overseas countries
overseas employees
overseas tax laws
official development assistance
residence of individuals

Legislative References:
ITAA 1936 23AG
ITAA 1936 23AG(1)
ITAA 1936 23AG(1A)
ITAA 1936 23AG(1AA)
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 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 11-15
Copyright Act 1968
Defence Force Discipline Act 1982
Diplomatic Privileges and Immunities Act 1967
International Organisations (Privileges and Immunities) Act 1963
Taxation Administration Act 1953
Vienna Convention on Diplomatic Relations [1968] ATS 3

Other References:
Explanatory Memorandum to the Tax Laws Amendment (2009 Budget Measures No. 1) Bill 2009
The Income Tax Law of Afghanistan 2009
Status of Forces Agreement between Australia and the Islamic Republic of Afghanistan dated 29 August 2005