30 May 13 Foreign employment income: interpretation of s 23AG(1AA) ITAA 1936 - TR 2013/D3
On 29 May 2013, the ATO released for public comment by 10 July 2013 draft Taxation Ruling TR 2013/D3 entitled "Income tax: foreign employment income: interpretation of s 23AG(1AA) of ITAA 1936".
The draft Ruling specifically considers the meaning of the following words or phrases used in s 23AG(1AA):
- delivery of Australian official development assistance by the person's employer
- directly attributable
- disciplined force and
- member of a disciplined force