Withdrawal of TR 2004/10 (teacher exchange programs between Australia and the United States)
24 Jan 2012
On 11 January 2012, the ATO withdrew TR 2004/10 with effect from the same day.
The withdrawal notice states that with effect from 1 July 2009, s 23AG(1AA) of the ITAA 1936 limits the tax exemption for foreign employment income to certain aid workers, charitable workers and government employees deployed as a member of a disciplined force. In general, teachers participating in teacher exchange programs will not satisfy the new conditions for the exemption. Accordingly, certain statements in TR 2004/10 are no longer current and the Ruling is therefore withdrawn. It is not proposed to issue a replacement ruling.