Income tax: exempt foreign employment income: section 23AG: Australian Federal Police personnel on long term, non-diplomatic posting to East Timor (Timor-Leste) under the auspices of the Timor-Leste Police Development Program

CR 2004/109 was originally published by the Commissioner on 6 October 2004 setting out the Tax Office's view on the application of section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936) in relation to the issue identified above.

CR 2004/109 is being replaced by CR 2006/108 to clarify the tax implications of the transfer allowances received. These allowances are not exempt under section 23AG of the ITAA 1936.