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Edited version of private advice
Authorisation Number: 1051625804187
Date of advice: 10 January 2020
Ruling
Subject: Foreign employment income
Question
Is your foreign employment income exempt from taxation in Australia under section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936)?
Answer
Yes.
It is accepted that you meet the relevant criteria identified in section 23AG of the ITAA 1936 so that the income derived from your foreign employment is exempt from income tax in Australia. Further information can be found by searching 'QC 16739' on ato.gov.au.
This ruling applies for the following period:
Year ended 30 June 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are an Australian resident for tax purposes.
You took up an employment contract with an Australian organisation which is funded by the Australian Government to provide Australian official development assistance in foreign countries.
You were employed to work in a foreign country or a period of more than 91 days.
The foreign country imposes income tax on employment income.
There is no double tax agreement with the foreign country.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 23AG