Legislation

ITAA 1936 s 7 of Taxation Ruling IT 2441 states that where an Australian resident taxpayer is employed in a project in a foreign country, leave taken in circumstances similar to those mentioned in Taxation Ruling IT 2015 would be treated as recreation leave forming part of a period of foreign service under subsection 23AG(6)

ATO documents that consider ITAA 1936 s 7 of Taxation Ruling IT 2441 states that where an Australian resident taxpayer is employed in a project in a foreign country, leave taken in circumstances similar to those mentioned in Taxation Ruling IT 2015 would be treated as recreation leave forming part of a period of foreign service under subsection 23AG(6)

5 documents

ATO ID 2003/385 (Withdrawn)withdrawnATO ID · 2003

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

ATO ID 2003/710 (Withdrawn)withdrawnATO ID · 2003

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

ATO ID 2004/341 (Withdrawn)withdrawnATO ID · 2004

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

ATO ID 2004/342 (Withdrawn)withdrawnATO ID · 2004

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

ATO ID 2005/288 (Withdrawn)withdrawnATO ID · 2005

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