Document ID: chunk:federal_register_of_legislation:F2023N00266:body:0:p2
Version: federal_register_of_legislation:F2023N00266
Segment Type: other
Provision Reference: 
Character Range: 3769–7419

23AG(2).
                                                                                                                                                                                                                                                                                          This Addendum applies before and after its date of issue.
TD 2005/14         Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income?  This Addendum amends TD 2005/14 to modernise it.
                                                                                                                                                                                                                                                                                          This Addendum applies before and after its date of issue.
TR 2013/7          Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936                                                                                                                                                    This Addendum amends TR 2013/7 to confirm a member of the Australian Border Force is not a member of a disciplined force for the purpose of paragraph 23AG(1AA)(d) as set out in Willard and Commissioner of Taxation [2022] AATA 3723.
                                                                                                                                                                                                                                                                                          This Addendum applies before and after its date of issue.
CR 2023/20         Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits                                                                                                                                                                                        This Addendum amends CR 2023/20 to change the period of application of the Ruling.
                                                                                                                                                                                                                                                                                          This Addendum applies from 1 July 2023.
PR 2023/4          Fuel tax:  Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients                                                                                                                                                                        This Addendum amends PR 2023/4 to change the date effect of the Ruling.
                                                                                                                                                                                                                                                                                          This Addendum applies from 1 July 2023.

NOTICE OF ERRATUM
Ruling number      Subject                                                               Brief description
CR 2023/46         MetalsTech Limited – return of capital by way of specie distribution  This Erratum amends a typographical error in Class Ruling 2023/46.
                                                                                         This Erratum applies from 23 August 2023.