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Legislation
ATO documents that consider ITAA 1936 s 23AG(1AA)
25 documents
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: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936
Exempt Foreign Employment Income: meaning of 'foreign service' where employment exercised on an oil rig 40 nautical miles from foreign country but within that country's exclusive economic zone (EEZ)
Exemption with progression: work related expenses relating to exempt foreign employment income
Exempt foreign service income from accrued leave payment: East Timor
Assessability of employment income received by an Australian resident for service aboard a Swiss ship operated in international waters
Overseas employment exemption: employee engaged by an overseas charitable organisation to provide service in a 'developing country'
Termination of employment: unused long service leave payments and periods of overseas employment
Overseas employment exemption: whether foreign earnings 'generally exempt' from income tax in a foreign country
Assessability of allowances received from employment in a foreign country
Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936.
Income tax: the assessability of salary and wages derived under teacher exchange programs between Australia and the United States
Income tax: attributed personal services income that is foreign income - allowance of a foreign tax credit to an individual where foreign tax paid by a personal services entity
Income tax: assessable income: employees of the Australian Public Service and the Australian Federal Police working in Papua New Guinea as part of the Enhanced Cooperation program
Income received from an International Organisation and the operation of 23AG
Superannuation, retirement & employment termination - Lump sum payment for unused long service leave: overseas employment
Assessability of employment income received by Australian resident for service aboard a cruise ship
Assessability of workers compensation received by resident in substitution of exempt foreign employment income while they are on a graduated return to work program
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