Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23af:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AF (pt 1/7)
Character Range: 103996–106699

23AF  Exemption of certain income derived in respect of approved overseas projects
 (1) Where a taxpayer, being a natural person, has been engaged on qualifying service on a particular approved project for a continuous period of not less than 91 days, any eligible foreign remuneration derived by the person that is attributable to that qualifying service is exempt from tax.
 (3) Subject to subsections (4) and (5), a person shall be taken for the purposes of this section to be engaged on qualifying service on an approved project during any period during which:
 (a) the person is outside Australia and is engaged in the performance of personal services in connection with the approved project;
 (b) the person is travelling between Australia and the site of the approved project;
 (c) by reason of an incapacity for work due to accident or illness occurring while the person was, by virtue of paragraph (a) or (b), to be taken to be engaged on qualifying service on the approved project, the person is absent from work; or
 (d) the person is on eligible leave, being leave that accrued in respect of a period during which the person was, by virtue of any of the preceding paragraphs, to be taken to be engaged on qualifying service on the approved project.
 (4) A person shall not be taken to have been engaged on qualifying service on a particular approved project while the person was travelling between Australia and the site of the approved project unless the Commissioner is satisfied that the time taken for the journey is reasonable.
 (5) A person shall not be taken to have been engaged on qualifying service on a particular approved project by virtue of paragraph (3)(c) during a period of incapacity for work unless the person is taken to have been engaged on qualifying service on that approved project by virtue of paragraph (3)(a), (b) or (d) during a period that commenced immediately after the incapacity ceased.
 (6) Where:
 (a) a person was engaged on qualifying service on a particular approved project; and
 (b) due to unforeseen circumstances, the person ceased to be engaged on qualifying service on that approved project;
the period during which the person is to be taken to have been engaged on qualifying service on that approved project shall, except for the purpose of determining whether income derived by the person is eligible foreign remuneration, be taken to include the additional period after the person ceased to be engaged on qualifying service on that approved project during which the person would, in the opinion of the Commissioner, have continued to be engaged on qualifying service on that approved project but for those unforeseen circumstances.
 (7) Where: