INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1 - General  

SECTION 23ADA   EXEMPTION OF PAY AND ALLOWANCES OF AFP MEMBERS SERVING WITH THE UNITED NATIONS TRANSITIONAL AUTHORITY IN CAMBODIA  

23ADA(1)   Requirements for exemption.  

The pay and allowances earned by a person serving as a member of the Australian Federal Police are exempt from income tax if they are earned while there is in force a certificate in writing issued by the Commissioner of Police of the Australian Federal Police to the effect that the person is on duty with the group called the United Nations Transitional Authority in Cambodia (``UNTAC'').

23ADA(2)   When subsection (1) certificate in force.  

A certificate under subsection (1):

(a) comes into force at the later of:

(i) the time specified in the certificate (which may be before the time when it is issued, but not before 18 May 1992); and

(ii) the time when the member arrives in Cambodia for duty with UNTAC; and

(b) subject to paragraph (c), continues in force until the earliest of:

(i) the time of the person's departure from Cambodia; and

(ii) the time when, in accordance with a certificate of revocation signed by the Commissioner of Police, it ceases to be in force; and

(iii) any time prescribed by the regulations for the purposes of this subparagraph; and

(c) is in force during any period of hospital treatment resulting from an illness contracted, or injuries sustained, during the person's duty with UNTAC.

23ADA(3)   Review of subsection (1) certificate.  

An application may be made to the Tribunal for review of a decision of the Commissioner of Police under subsection (1).

23ADA(4)   Delegation of subsection (1) power.  

The Commissioner of Police may, by signed instrument, delegate to a member of the Australian Federal Police the power to issue a certificate under subsection (1).

23ADA(5)   Revocation certificate is legislative instrument.  

A certificate of revocation referred to in subparagraph (2)(b)(ii) is a legislative instrument.