Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

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Division 51 - Exempt amounts

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SECTION 51-5 Defence

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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	none
			(b)	the *market value of rations and quarters supplied to you without charge
.
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:	pay and allowances as a member	except pay and allowances for continuous full time service
	(a)	the Naval Reserve; or
	(b)	the Army Reserve; or
	(c)	the Air Force Reserve
.
1.5	a former member of:	compensation payments for loss of pay and/or allowances as a member	see section 51-33
	(a)	the Naval Reserve; or
	(b)	the Army Reserve; or
	(c)	the Air Force Reserve
.
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

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