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TR 2013/7 - Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936   flag 

[2013] ATOTR 7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015 (Cth)
Tax Laws Amendment (2009 Budget Measures No. 1) Bill 2009 (Cth)
Australian Border Force Act 2015 (Cth)
Australian Federal Police Act 1979 (Cth) s40B
Defence Act 1903 (Cth) s4, s30
Defence Force Discipline Act 1982 (Cth) s3, s27
Income Tax Assessment Act 1936 (Cth) s23AG
Income Tax Assessment Act 1997 (Cth)
Public Service Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (Cth)
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (Cth)
Police Act 1990 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
4 Act 2015 4 Act 2015 United Kingdom circa 2015 flag 5
4 Act 2014 4 Act 2014 United Kingdom circa 2014 flag 2
Haskins v Commonwealth [2011] HCA 28; (2011) 244 CLR 22; (2011) 279 ALR 434; (2011) 85 ALJR 836 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 45
White v Director of Military Prosecutions [2007] HCA 29; (2007) 231 CLR 570; (2007) 235 ALR 455; 81 ALJR 1259 High Court of Australia Australia - Commonwealth 19 Jun 2007 AustLII flag 70
New South Wales v Fahy [2007] HCA 20; (2007) 232 CLR 486; (2007) 236 ALR 406; (2007) 81 ALJR 1021; [2007] Aust Torts Reports 81-889; (2007) 4 DDCR 459 High Court of Australia Australia - Commonwealth 22 May 2007 AustLII flag 273
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Re Colonel Aird; Ex parte Alpert [2004] HCA 44; (2004) 220 CLR 308; (2004) 209 ALR 311; (2004) 78 ALJR 1451 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 69
Mines Rescue Board of NSW v Singleton Council [1998] NSWCA 144 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Nov 1998 AustLII flag 2
Cases Nos 368-369/1984 29 CTBR (NS) 379 Australia circa 1984 flag 3
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Repatriation Commission v Law [1980] FCA 92; (1980) 47 FCR 57; (1980) 31 ALR 140; (1980) 47 FLR 57 Federal Court of Australia Australia - Commonwealth 14 Aug 1980 AustLII flag 326
R v Industrial Appeals Court & Fire Fighters Board [1959] VicRp 55; [1959] VR 345; [1959] ALR 830 Australia - Victoria 12 Jun 1957 AustLII flag 9
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Coxe v Employers ’ Liability Assurance Corporation Ltd [1916] 2 KB 629 United Kingdom circa 1916 LexisNexis / Westlaw flag 18

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