Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23af:p7
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AF (pt 7/7)
Character Range: 118579–120410

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), derived by the person in his or her capacity as an employee of an eligible contractor; or
 (b) income, or amounts included in a person's assessable income under that Division, derived by the person under a contract with an eligible contractor, being a contract that is wholly or substantially for the personal services of the person;
that is directly attributable to qualifying service by the person on an approved project and includes any payments received in lieu of eligible leave that accrued in respect of a period during which the person was a resident and was engaged on qualifying service on an approved project.
eligible leave means leave other than long service leave.
eligible project means:
 (a) a project for the design, supply or installation of any equipment or facilities; or
 (b) a project for the construction of works; or
 (c) a project for the development of an urban area or a regional area; or
 (d) a project for the development of agriculture; or
 (e) a project consisting of giving advice or assistance relating to the management or administration of a government department or of a public utility; or
 (f) a project included in a class of projects approved in writing for the purposes of this section by the Trade Minister.
employee includes:
 (a) a person employed by the Commonwealth, by a State, by a Territory, by the government of a country other than Australia or by an authority of the Commonwealth, of a State, of a Territory or of the government of a country other than Australia; and
 (b) a member of the Defence Force.
long service leave means long leave, furlough, extended leave or leave of a similar kind (however described).