ITAA 1936 s 23AF(3)(d)

Assessability of salary and wages earned in Indonesia by an Australian resident who is on a cyclical roster and spends time off in Australia

Assessability of income derived by an Australian resident for services performed in various countries

Assessability of salary and wages received by an Australian resident working in Russia under a cyclical roster (2004 and prior income years)

Assessability of salary and wages received by an Australian resident working in Russia under a cyclical roster (2005 and subsequent income years)

Assessability of employment income received by an Australian resident taxpayer while working in Mexico

Assessability of salary and wages derived in Papua New Guinea by an Australian resident who works under a cyclical roster and spends their time off in Australia engaged in other business activities