Michaelia Cash (WA, Liberal Party, Assistant Minister for Immigration and Border Protection) Share this | Hansard source

Thank you Senator Rhiannon for the question. I am instructed that in relation to your question, Australian Defence Force and Australian Federal Police personnel access an income tax exemption under a different provision in the income tax law, and that provision will not be affected by this amendment. I am also advised that DFAT has recently made administrative amendments to exclude their employees from accessing an income tax exemption on income earned in delivering ODA overseas. DFAT has clarified this position via an ATO private ruling.

As a result, this amendment is not expected to affect DFAT staff as they are already ineligible for the exemption. This change puts public service staff who deliver overseas development assistance on the same footing. I will just see if there are any further instructions or advice that I can get from the Treasury officials. No—thank you, Senator Rhiannon.