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22 Oct 1212 Section 23AG amendment letters

The ATO advises that it is writing to approximately 3,500 taxpayers who it considers may need to review their taxation affairs as a result of the amendments to s 23AG of ITAA 1936, which took effect on 1 July 2009. If a client of a tax agent is selected for this mailout, the letter will be sent to their address for service of notice.

It is important for agents to identify whether their client's residency status has been correctly determined following the 1 July 2009 amendments.

Agents should also ensure that their client has correctly determined whether or not their foreign employment income continues to be exempt following the 1 July 2009 amendments. The new rules mean that exempt foreign employment income is now restricted to those Australian residents working for:

  • overseas aid
  • charitable organisations
  • approved overseas projects (s 23AF of ITAA 1936) and certain government workers
  • members of a disciplined force - for example Australian Defence Force and Australian Federal Police personnel deployed overseas.


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