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INCOME TAX ASSESSMENT ACT 1997 - SECT 51.5

Defence

 

Defence




Item




If you are:


... the following amounts are exempt from income tax:

... subject to these exceptions and special conditions:

1.1

a member of the Defence Force

(a)   payments of allowances or bounty of a kind prescribed in the regulations; and

(b)   the * market value of rations and quarters supplied to you without charge

none

1.1A

a member of the Defence Force

compensation payments for loss of deployment allowance for warlike service

see section   51 - 32

1.2

a recipient of a payment in respect of a member of the Defence Force

payments of allowances or bounty of a kind prescribed in the regulations

none

1.4

a member of:

(a)   the Naval Reserve; or

(b)   the Army Reserve; or

(c)   the Air Force Reserve

pay and allowances as a member

except pay and allowances for continuous full time service

1.5

a former member of:

(a)   the Naval Reserve; or

(b)   the Army Reserve; or

(c)   the Air Force Reserve

compensation payments for loss of pay and/or allowances as a member

see section   51 - 33

1.6

a recipient of an ex - gratia payment from the Commonwealth known as the F - 111 Deseal/Reseal Ex - gratia Lump Sum Payment

the ex - gratia payment

none

1.7

a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by a prescribed provision of regulations made under the Ombudsman Act 1976

the reparation payment or additional payment

none

Note:   Reparation payments referred to in item   1.7 relate to abuse in the Defence Force.


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