Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-195.02   CIRCUMSTANCES IN WHICH A PERSON HAS NOT DIED IN THE LINE OF DUTY  

302-195.02(1)    
For the purposes of subsection 302-195(3) of the Act, this section specifies different circumstances in which, despite section 302-195.01, a military or police person (the deceased person ) has not died in the line of duty.

Off duty

302-195.02(2)    
A circumstance is that:

(a)    the deceased person was off duty at the time of death; and

(b)    none of subsections 302-195.01(3) , (6) , (7) , (8) and (9) apply.

302-195.02(3)    
A circumstance is that:

(a)    the deceased person died as a result of sustaining an injury; and

(b)    the deceased person was off duty at the time of sustaining the injury; and

(c)    none of subsections 302-195.01(5) , (6) , (7) , (8) and (9) apply.

Incidental activity

302-195.02(4)    
A circumstance is that:

(a)    the deceased person ' s death related to an activity that was not directly related to the performance of the deceased person ' s duties; and

(b)    none of subsections 302-195.01(6) , (7) and (8) apply.

Example:

The person ' s death related to undertaking a sporting activity.

Death after retirement

302-195.02(5)    
A circumstance is that:

(a)    the deceased person died after retiring from being a military or police person; and

(b)    none of subsections 302-195.01(4) , (5) and (9) apply.

Suicide

302-195.02(6)    
A circumstance is that the deceased person died as a result of committing suicide.

Natural causes or disease

302-195.02(7)    
A circumstance is that:

(a)    the deceased person died as a result of:

(i) natural causes; or

(ii) an illness or disease; and

(b)    none of subsections 302-195.01(6) , (7) and (8) apply.