Document ID: chunk:federal_register_of_legislation:C2009A00062:clause:1_2
Version: federal_register_of_legislation:C2009A00062
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 2355–2956

2  Application
(1) The amendment made by this Schedule applies to foreign earnings derived on or after 1 July 2009 from foreign service performed on or after 1 July 2009.
(2) Subitem (3) applies to:
 (a) foreign earnings derived before 1 July 2009 from foreign service performed before, on or after 1 July 2009; and
 (b) foreign earnings derived on or after 1 July 2009 from foreign service performed before 1 July 2009.
(3) Disregard the amendment made by this Schedule in determining whether the foreign earnings are exempt from tax under subsection 23AG(1) of the Income Tax Assessment Act 1936.