Legislation

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