TAXATION - whether the appellant was engaged in foreign service within the meaning of s 23AG(7) of the Income Tax Assessment Act 1936 (Cth) and thereby exempt from income tax - whether the appellant was entitled to tax offsets for foreign income tax paid pursuant to s 770-10(1) of the Income Tax Assessment Act 1997 (Cth) - whether appellant was an "employee" under s 23AG (7) of the Income Tax Assessment Act 1936 (Cth) - whether the burden of proof is upon the appellant to positively disprove the amended income tax assessments by proving the amount of foreign income tax paid
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