Section 23AG issues

Assessability of employment income received by a dual resident of Australia and the United States

Exempt Foreign Employment Income: meaning of 'foreign service' where employment exercised on an oil rig 40 nautical miles from foreign country but within that country's exclusive economic zone (EEZ)

Assessability of income derived from services in the Joint Petroleum Development Area

Exempt foreign service income from accrued leave payment: East Timor

Assessability of employment income received by an Australian resident for service aboard a Swiss ship operated in international waters

Overseas employment exemption: whether foreign earnings 'generally exempt' from income tax in a foreign country

Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where a member of the Australian Defence Force is engaged in foreign service for a continuous period of at least 91 days as part of certain UN operations conducted under a UN agreement with a 'host country' which exempts from taxation in that country, the pay and emoluments received from the UN or from a participating State and on any income received from outside the host country?

Income tax: a taxpayer earns income to which Australia has no taxing right because of a Double Tax Agreement (DTA). This income is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936 . Is this income included in the 'exempt amount' for the purpose of the exemption with progression calculations in those sections?

Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties