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Edited version of private advice
Authorisation Number: 1052131513278
Date of advice: 21 June 2023
Ruling
Subject: Section 23AG exempt income
Question
Is the income you earned while employed in Country A by your employer exempt from income tax in Australia under section 23AG of the Income Tax Assessment Act 1936?
Answer
Yes, based on the information provided to the Commissioner, your foreign salary and allowances are exempt from tax under 23AG of the Income Tax Assessment Act 1936 as you are a resident of Australia, your employment in Country A was for more than 91 days, you were delivering Official Development Assistance and your income was not exempt from tax in Country A.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You are an Australian resident.
You are employed.
Your employer was provided a grant from DFAT to support activities of overseas development assistance.
For a period of greater than 91 days, you were deployed to Country A as Project Director.
You were absent from the deployment for a period of 12 days for medical assessment of an injury.
You were deployed for a second period for longer than 91 days for the same purpose as your previous deployment.
You were subject to tax in Country A without exemption, you were treated as a non -resident foreigner by the Government of Country A.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 23AG