Withdrawal - Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 ('ITAA 1936')?

Draft Taxation Determination TD 2002/D3 is hereby withdrawn.

The issue contained in TD 2002/D3 has been dealt with in an addendum to Taxation Ruling TR 95/16 which issued today.

[ Correction Note: This Notice of Withdrawal incorrectly refers to Taxation Ruling TR 95/16. The correct reference is Taxation Ruling TR 96/15.]