Applicability of Section 23AF to personal services income (PSI)

Question

 · Accepted Answer

RachelATO · Answer

The foreign income would be exempt under section 23AF if: - your client was employed, or - performed personal services as a contractor, on an approved project for a continuous period of 91 days or more, and - the income is not excluded by any of the non-exempt conditions. I've linked the info so you can work out if your client's foreign income is exempt - eligibility requirements for working on an approved overseas project. (https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/income-you-must-declare/foreign-and-worldwide-income/tax-exempt-income-from-foreign-employment/working-on-an-approved-overseas-project)

Explore tax & super topicsExplore tax & super topics

About usAbout us