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CR 2013/2 discusses the taxation treatment of salary and allowances derived by certain Australian Agency for International Development (AusAID) employees deployed to Afghanistan to provide Official Development Assistance, under section 6-5 of the Income Tax Assessment Act 1997 and section 23AG of the Income Tax Assessment Act 1936.

CR 2013/2 applies to employees 'who are covered by a Status of Forces Agreement between Australia and the Islamic Republic of Afghanistan' (the Agreement) and who are listed in paragraph 3 of that Class Ruling.

The Commissioner has been advised that the following employees (affected employees) are not and were never covered by the Agreement: • Development Advisers in Tarin Kowt and Kandahar • Stabilisation Advisers in Tarin Kowt and Forward Operating Bases in Uruzgan • Minister-Counsellor position in Kabul • Counsellor position in Kabul • First Secretary and Second Secretary positions in Kabul

The fact that these employees are not covered by the Agreement represents a material difference from the scheme that is described in CR 2013/2 and, in accordance with paragraph 9 of that Class Ruling, the Class Ruling has no binding effect on the Commissioner both prior to and following its withdrawal.