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On 26 June 2013 the ATO released Taxation Determination TD 2013/14, which considers the meaning of the word “deployment” in s 23AG(1AA)(d) ITAA 1936.

The Determination says that a person is “deployed” within the meaning of s 23AG(1AA)(d) if, and only if, he or she has been directed to perform duties overseas by the Commonwealth, a State or a Territory or an authority thereof in the capacity of a member of a disciplined force. This includes the member being sent overseas to undertake or participate in study or training activities in the capacity of a member of the relevant disciplined force.

This Determination was previously released in draft as TD 2013/D1.

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