Private ruling: Foreign Income Exemption
Published: February 2013
Ruling period: Year ending 30 June 2013 | Year ending 30 June 2014 | Year ending 30 June 2015
Date scheme commenced: 1 July 2012.

Ruling: Q1: Are the salary and allowances you earned while employed overseas exempt from income tax in Australia? | A1: Yes.

Relevant facts and circumstances: You are an Australian resident for income tax purposes. You are being deployed to work in an overseas country for a continuous period that is greater than 91 days. You are employed by an Australian Government Department. You will be engaged in foreign employment for more than 91 continuous days. There is an agreement between Australia and the overseas country that exempts the income from taxation in the overseas country. The overseas country normally taxes salary and wage income. There is taxation treaty between the Australian Government and the overseas country.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 23AG.


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