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On 27 March 2013, the ATO released for public comment by 21 April 2013 draft Taxation Determination TD 2013/D1 entitled "Income tax: what is the meaning of 'deployment' in paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936?"

The following answer is given:

"A person is 'deployed' within the meaning of s 23AG(1AA)(d) of ITAA 1936 if and only if they have been directed to perform duties overseas by the Commonwealth, a State or a Territory or an authority thereof in their capacity as a member of a disciplined force. This includes the member being sent overseas to undertake or participate in study or training activities in their capacity as a member of the relevant disciplined force."


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