Private ruling: Employment status
Date of advice: 31 August 2018
Published: October 2018
Ruling period: 30 June 20XX | 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Does your employment contract meet the definition of part-time as per Taxation Determination TD 2012/8? | A1: Yes. In accordance with the terms of your foreign service, absences are permitted by your employer.

Relevant facts and circumstances: You are employed by a company to work in Country AB. You work in 2-3 week blocks. You return to Australia when not working. You do not work for another employer whilst in Australia.

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