Income tax: exempt foreign employment income: section 23AG: Australian Federal Police personnel on long term, non-diplomatic posting to Solomon Islands under the auspices of the Regional Assistance Mission to Solomon Islands

CR 2004/129 was originally published by the Commissioner on 24 November 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 2004/129 is being replaced by CR 2006/109 to clarify the tax implications of transfer allowances received. These allowances are not exempt under section 23AG of the ITAA 1936.