The way I read that is if you do 'grey days,standby days or available days' in oz then that is duty. Days off, holidays etc in Oz are still considered 'foreign service' as long it is reasonable. I note that you probably work in Taiwan. I can assume that you don't do duty in OZ; then therefore you are OK if you have paid tax on that salary abroad. Get some advice and get back to us all and I will follow it up too. I think this is designed to catch pilots such as the CX Oz based guys who do duty for the company in Oz. That duty is no longer considered 'foreign service'.