Income Tax Regulations 1936 (Repealed)

PART 3 - LIABILITY TO TAXATION  

REGULATION 7A  

7A   DECLARATION OF ELIGIBLE DUTY  
For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if:


(a) the duty is in an area specified in the item; and


(b) the duty occurs:


(i) after the day specified in column 3 of the item; and

(ii) before the day (if any) specified in column 4 of the item.


Eligible duty
Item Column 1 Organisation Column 2
Area
Column 3
After the day
Column 4 Before the day
1 Australian Defence Force on Operation Accordion The land area, territorial waters, airspace and superjacent airspace of the following countries: 30 June 2014 1 July 2016
    (a) the Kingdom of Bahrain;    
    (b) the State of Qatar;    
    (c) the United Arab Emirates.    
2 Australian Defence Force on Operation Augury The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan. 3 July 2014  
3 Australian Defence Force on Operation Highroad The land area, territorial waters, airspace and superjacent airspace of Afghanistan. 31 December 2014 1 July 2016
4 Australian Defence Force on Operation Manitou The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of: 30 June 2014 1 July 2016
    (a) the Arabian Sea north of latitude 11 ° 00 ' 00 " S and west of longitude 68 ° 00 ' 00 " E; and    
    (b) the Gulf of Aden; and    
    (c) the Gulf of Oman; and    
    (d) the Persian Gulf; and    
    (e) the Red Sea; and    
    (f) the Strait of Hormuz.    
5 Australian Defence Force on Operation Okra The following areas: 8 August 2014 1 July 2016
  (a) the land area, territorial waters, airspace and superjacent airspace of the following countries:    
    (i) Albania;    
    (ii) Bosnia and Herzegovina;    
    (iii) Bulgaria;    
    (iv) Croatia;    
    (v) Cyprus;    
    (vi) Czech Republic;    
    (vii) Estonia;    
    (viii) Hungary;    
    (ix) Iraq;    
    (x) Kuwait;    
    (xi) Montenegro;    
    (xii) Poland;    
    (xiii) Romania    
    (xiv) the Hashemite Kingdom of Jordan;    
    (xv) the Kingdom of Bahrain;    
    (xvi) the State of Qatar;    
    (xvii) the United Arab Emirates;    
  (b) the waters and superjacent airspace of the Persian Gulf.    
6 United Nations - Assistance Mission in Afghanistan (Operation Palate II) The land area, territorial waters, airspace and superjacent airspace of Afghanistan. 26 June 2005 1 January 2016


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