11—Insertion of Part 4 Division 9
After section 66 insert:
Division 9—Services outside Australia
66A—Wages paid or payable for or in relation to services performed in other countries
Wages are exempt wages if they are paid or payable for or in relation to services performed by an employee wholly in 1 or more other countries for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that employee for the services so performed.