Private ruling: Section 23AF income tax exemption
Date of advice: 9 July 2020
Published: August 2020
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is your income exempt from tax under 23AF of the Income Tax Assessment Act 1936 ? | A1: Yes. Based on the information provided to us your income is exempt under Section 23AF of the Income Tax Assessment Act 1936 .

Relevant facts and circumstances: You are a resident of Australia for taxation purposes. You are an employee of Company 1. Company 1 was contracted by Company 2 to provide services in relation to the project in Country Y. You worked for more than 91 days on this project.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 23AF