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Legislation
ATO documents that consider ITAA 1936 s 23AG(7)
185 documents
Assessability of employment income received by an Australian resident for service aboard a Swiss ship operated in international waters
Assessability of employment income received by dual resident of Australia and Singapore in the Joint Petroleum Development Area
Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America
Termination of employment: unused long service leave payments and periods of overseas employment
Assessability of allowances received from employment in a foreign country
Income tax: application of section 23AG of the Income Tax Assessment Act 1936 to sick leave accrued during a period of foreign service and taken after the period of foreign service has ceased
Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income?
Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in the foreign country for a reason listed in that subsection as well as a reason not listed?
Income tax: does section 23AG of the Income Tax Assessment Act 1936 exempt foreign earnings derived by a member of the Australian Defence Force engaged in foreign service for a continuous period of at least 91 days as part of a United Nations peace-keeping operation?
East Timor: Overseas Income of Australian Defence Force Employee - exempt (section 23AG)
Assessability of Papua New Guinea salary and wages derived by a resident
Exempt income - employment in the United Kingdom
Exempt foreign employment income - Korea
Superannuation, retirement & employment termination: Eligible termination payment (ETP) and ETP exemptions & exclusions
Assessability of foreign salary and wages from services performed on an overseas project in a country with which there is no Double Tax Agreement
Assessability of salary and wages earned by Locally Engaged Staff of an Australian embassy in the United States- taxpayer is an Australian resident
Assessability of salary and wages earned by Locally Engaged Staff of an Australian embassy in France - taxpayer is an Australian resident
Assessability of salary and wages received from employment in the Philippines
Exempt income - Australian resident taxpayer teacher working in China
Assessability of salary and wages received from employment in Canada