Notice of Withdrawal
1
The Determination clarifies the ATO view on the operation of paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936 (ITAA 1936) which provides an income tax exemption for earnings derived from limited types of foreign service including the members of a disciplined force deployed overseas. In particular, the Determination provides the ATO view on the meaning of 'deployed'.
2
The issue covered by the Determination is now covered by TR 2013/7, which issued 27 November 2013