ITAA 1936 s 23AG

Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where a member of the Australian Defence Force is engaged in foreign service for a continuous period of at least 91 days as part of certain UN operations conducted under a UN agreement with a 'host country' which exempts from taxation in that country, the pay and emoluments received from the UN or from a participating State and on any income received from outside the host country?

Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

Compendium

Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936?

Income tax: are foreign earnings derived by Australian Defence Force (ADF) members from a period of leave as a result of an accident or illness that occurred while deployed overseas as a member of a disciplined force exempt under section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936)?

Compendium

Income tax: Assessability of income: Department of Finance and Administration employees deployed to the Solomon Islands

Income tax: Assessability of income: Members of the Australian Defence Forces (ADF) and Australian Public Service (APS) employees of the Department of Defence working in the Solomon Islands as part of operation ANODE

Income tax: assessability of income: Department of Treasury and Australian Office of Financial Management employees deployed to the Solomon Islands

Income tax: assessable income: members of the Australian Federal Police - International Deployment Group deployed to the Solomon Islands under the Instrument of Determination dated 10 December 2004

Income tax: assessable income: Department of Finance and Administration and Department of the Treasury employees deployed to Nauru

Income tax: assessable income: Australian Federal Police employees - International Deployment Group deployed to Nauru as Assisting Australian Police

Income tax: assessability of income: Australian Public Service employees deployed to the Solomon Islands

Income tax: exempt income: approved projects: employees of Specialist Training Australia Pty Ltd

Income tax: Shell Group - Employee Performance Share Plan

Income tax: assessable income: Australian Agency for International Development employees - deployed to Indonesia as Development Program specialists under the Australia - Indonesia Partnership for Reconstruction and Development

Income tax: assessable income: Australian Agency for International Development employees - deployed to Papua New Guinea as Development Program Specialists

Income tax: assessable income: Department of Finance and Administration employees - deployed to Papua New Guinea (PNG) under the PNG Australia Finance Twinning Scheme

Income tax: assessable income: Australian Federal Police employees deployed to the Jordan International Police Training Centre

Income tax: assessable income: Australian Federal Police SES employees deployed to the Solomon Islands as members of the Participating Police Force under the Regional Assistance Mission to the Solomon Islands