Advice under development: Taxation Determination TD 2012/8 Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936?
Issue: Temporary absences from foreign service under section 23AG – removal of existing administrative approach
Category: International
Type of advice: Addendum to Taxation Determination
Status: Under development
Expected completion: To be advised
Purpose: The existing administrative approach in TD 2012/8 for workers who undertake temporary work-related absences in Australia that are directly related to their foreign service is being removed as it has been found to have no basis in law. This will apply prospectively from the start of the 2026–27 financial year.
Comments: The draft update to TD 2012/8DC published on 10 June 2026. Comments period closed on 17 July 2026.
Referenced documents: TD 2012/8 | TD 2012/8DC