ITAA 1936 s 23AG(1)

Independent personal services income received by an Australian resident working in New Zealand for more than 91 days and less than 183 days

Assessability of salary and wages received by an Australian Defence Force (ADF) member from service in the Solomon Islands

Assessability of allowances received from employment in an overseas location

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

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

Assessability of salary and wages received while working as a director of studies and a teacher at an education institution in China

Assessability of employment income received by a resident taxpayer working in Fiji

Assessability of foreign income received by an Australian resident performing research in the USA

Assessability of income received while conducting research in Sweden

Assessability of allowances received from employment in a foreign country

Exempt income: overseas employment income of employees of a charitable organisation - income earned after 1 July 2009

Overseas employment exemption: employee engaged by a subcontracted company to implement a component of RAMSI

Exempt Income: 'defence civilian' deployed outside Australia

Continuity of foreign service: absence due to personal leave, the entitlement to which did not accrue from foreign service

Continuity of foreign service: consequence of taking maternity leave

Overseas employment exemption: employees engaged by a company which provides support services to the ADF, other Australian Government agency employees and other personnel deployed as part of Operation ASTUTE

Overseas employment exemption: employees engaged by a company which provides support services to the AFP, other Australian Government agency employees and other personnel deployed in the RAMSI

Exempt income: employees of a defence contractor - income earned after 1 July 2009