Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23ag:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AG (pt 4/5)
Character Range: 127635–130214

than 1/10 of the total period of foreign service.
 Kate is then absent for 5 days before commencing a further period of foreign service. No matter how long the further period lasts, it can never constitute a continuous period of foreign service with the first 2 periods of foreign service, because on the fourth day of the second absence the total period of absence is 1/5 of the total period of foreign service.
 (6B) In subsection (6A):
total period of absence, in relation to a particular time, means the number of days, in the period starting at the start of the first of the 2 or more periods and ending at that time, for which the person was not engaged in foreign service.
total period of foreign service, in relation to a particular time, means the number of days, in the period starting at the start of the first of the 2 or more periods and ending at that time, for which the person was engaged in foreign service.
 (6F) Where:
 (a) a person has derived foreign earnings during a year of income; and
 (b) at the time of making an assessment in respect of income of the person of the year of income, the Commissioner is of the opinion that, at a later time, circumstances will exist because of which those foreign earnings will be exempted from tax by this section;
the Commissioner may apply the provisions of this section as if those circumstances existed at the time of making the assessment.
 (7) In this section:
employee includes:
 (a) a person employed by a government or an authority of a government or by an international organisation; or
 (b) a member of a disciplined force.
foreign earnings means income consisting of earnings, salary, wages, commission, bonuses or allowances, or of amounts included in a person's assessable income under Division 83A of the Income Tax Assessment Act 1997 (about employee share schemes), but does not include any payment, consideration or amount that:
 (a) is included in assessable income under Division 82 or Subdivision 83‑295 or Division 301, 302, 304 or 305 of the Income Tax Assessment Act 1997; or
 (b) is included in assessable income under Division 82 of the Income Tax (Transitional Provisions) Act 1997; or
 (c) is mentioned in paragraph 82‑135(e), (f), (g), (i) or (j) of the Income Tax Assessment Act 1997; or
 (d) is an amount transferred to a fund, if the amount is included in the assessable income of the fund under section 295‑200 of the Income Tax Assessment Act 1997.
foreign service means service in a foreign country as the holder of an office or in the capacity of an employee.
income tax, in relation