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On 27 November 2013, the ATO issued Taxation Ruling TR 2013/7 entitled "Income tax: foreign employment income: interpretation of s 23AG(1AA) of ITAA 1936."

It was previously released in draft form as TR 2013/D3.

The Ruling sets out the Commissioner's views on the interpretation of aspects of subsection 23AG(1AA) of ITAA 1936. This Ruling specifically considers:

  • what is the 'delivery of Australian official development assistance by the person's employer' within the meaning of s 23AG(1AA)(a),
  • when foreign service is 'directly attributable' to the activities listed in s 23AG(1AA),
  • what is a 'disciplined force' within the meaning of s 23AG(1AA)(d);
  • what is the meaning of 'deployment' within the meaning of s 23AG(1AA)(d), and
  • who is a 'member' of a disciplined force within the meaning of s 23AG(1AA)(d).

The Ruling applies to Australian resident individuals serving in a foreign country as an employee or office holder.

The Ruling does not consider terms in ss 23AG(1AA)(b) or (c) and does not deal with the period of foreign service. Taxation Determination TD 2012/8 Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under s 23AG of the ITAA 1936 deals with breaks in foreign service.

On the same day, the ATO issued Withdrawal Notice TD 2013/14W (Income tax: what is the meaning of 'deployment' in s 23AG(1AA)(d) of ITAA 1936?), with effect from 27 November 2013.

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