CS 21/02
Issued
01 Apr 2021

Government Service Rule

This Statement clarifies the interpretation of the Government Service Rule as set out in the Interpretation Statement on Tax Residence – IS 16/03, and sets out the Commissioner’s position in relation to whether a person is “absent” for the purposes of section YD 1(7) of the Income Tax Act 2007.

Tax Information Bulletin Vol 33 No 4 - May 2021