Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 302 - Superannuation death benefits paid from complying plans etc  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-195A   CIRCUMSTANCES IN WHICH A PERSON IS TAKEN NOT TO HAVE DIED IN THE LINE OF DUTY  

302-195A(1)    
This regulation sets out circumstances in which a person (a military or police person ) mentioned in subsection 302-195(2) of the Act is taken not to have died in the line of duty.

Note:

When this regulation was made, subsection 302-195(2) of the Act mentioned the following persons:

(a) a member of the Defence Force;

(b) a member of the Australian Federal Police;

(c) a protective service officer within the meaning of the Australian Federal Police Act 1979 ;

(d) a member of a State or Territory police force.

Off duty

302-195A(2)    
A circumstance is that:

(a) the military or police person was off duty at the time of his or her death; and

(b) none of subregulations 302-195(3) , (6) , (7) , (8) and (9) applies.

302-195A(3)    
A circumstance is that:

(a) the military or police person died as a result of sustaining an injury; and

(b) the military or police person was off duty at the time of sustaining the injury; and

(c) none of subregulations 302-195(5) , (6) , (7) , (8) and (9) applies.

Incidental activity

302-195A(4)    
A circumstance is that:

(a) the military or police person ' s death related to an activity that was not directly related to the performance of his or her duties; and

(b) none of subregulations 302-195(6) , (7) and (8) applies.

Example

Undertaking a sporting activity.

Death after retirement

302-195A(5)    
A circumstance is that:

(a) the military or police person died after he or she retired as a military or police person; and

(b) none of subregulations 302-195(4) , (5) and (9) applies.

Suicide

302-195A(6)    
A circumstance is that the military or police person died as a result of committing suicide.

Natural causes or disease

302-195A(7)    
A circumstance is that:

(a) the military or police person died as a result of:

(i) natural causes; or

(ii) an illness or disease; and

(b) none of subregulations 302-195(6) , (7) and (8) applies.

Interpretation

302-195A(8)    
For this regulation, the time when a military or police person is off duty includes a time when he or she is:

(a) travelling to or from his or her place of work; or

(b) on a rostered day off work; or

(c) on leave from work.