Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 1 - General  

SECTION 23AD   EXEMPTION OF PAY AND ALLOWANCES OF DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY  

Requirements for exemption

23AD(1)    

The pay and allowances earned by a person serving as a member of the Defence Force are exempt from tax if:

(a) they are earned while there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the person is on eligible duty with a specified organisation in a specified area outside Australia; and

(b) the eligible duty is not as, or under, an attache at an Australian embassy or legation.

Eligible duty

23AD(2)    

The regulations may declare that duty with a specified organisation, in a specified area outside Australia and after a specified day, is eligible duty for the purposes of this section.

Where paragraph (1)(a) certificate in force

23AD(3)    
A certificate under paragraph (1)(a):

(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 the end of the specified day under the regulations); and

(ii) the time when the person arrives for duty in the specified area concerned; and

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

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

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

(iii) any time prescribed by the regulations in relation to the eligible duty 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 eligible duty.

Review of paragraph (1)(a) certificate

23AD(4)    

An application may be made to the Tribunal for review of a decision of the Chief of the Defence Force under paragraph (1)(a).

Delegation of paragraph (1)(a) power

23AD(5)    
The Chief of the Defence Force may, by signed instrument, delegate to an officer of the Defence Force the power conferred by paragraph (1)(a).

Revocation certificate is legislative instrument

23AD(6)    

A certificate of revocation referred to in subparagraph (3)(b)(ii) is a legislative instrument.