Changes to the Personal Tax rules for Qualifying Employment in Aviation

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Changes to the Personal Tax rules for Qualifying Employment in Aviation

11 March 2022

The Qualifying Employment in Aviation (Personal Tax) Rules (SL 123.168) have been revised by LN 104 of 2022. The Legal Notice revises the definition of “artificial arrangement”, and also the time periods in Rule 6.

30.04.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Jul 23]

31.05.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Aug 23]

30.06.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Sept 23]

31.07.24 - Company Income Tax Return (electronic) [FY ending Jan – Aug 23]

31.07.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Oct 23]

30.08.24 - Company Income Tax Return (electronic) [FY ending Sept 23]

31.08.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Nov 23]

30.09.24 - Company Income Tax Return (electronic) [FY ending Oct 23]

Changes to the Personal Tax rules for Qualifying Employment in Aviation

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