PART III
-
LIABILITY TO TAXATION
Division 3
-
Deductions
History
Div 3 heading inserted by No 172 of 1978.
Subdivision A
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General
SECTION 79B
REBATES FOR MEMBERS OF DEFENCE FORCE SERVING OVERSEAS
79B(1)
Subject to this section, a taxpayer who, during the year of income, serves as a member of the Defence Force at an overseas locality is entitled, in his or her assessment in respect of income of the year of income, to a rebate of tax ascertained in accordance with this section.
History
S 79B(1) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 79B(1) substituted by No 117 of 1975.
Former s 79B(1) amended by No 51 of 1973, No 98 of 1962 and No 94 of 1961.
79B(1A)
A taxpayer is not entitled to a rebate under this section in relation to service:
(a)
as or under an attach
é
at an Australian Embassy or Legation in an overseas locality at a time as at which that locality was, or is deemed to have been, a specified locality for the purposes of this subsection; or
(b)
with the South-East Asia Treaty Organization Military Planning Office.
History
S 79B(1A) amended by No 117 of 1975 and inserted by No 98 of 1962.
79B(1B)
Where the Chief of the Defence Force or a person authorized by the Chief of the Defence Force to give certificates under this subsection certifies, and the Minister is satisfied, that any service of a taxpayer in any locality was or will be performed in circumstances similar to those in which any service referred to in subsection (1A) is performed, the taxpayer is not entitled to a rebate under this section in relation to that service.
History
S 79B(1B) amended by No 164 of 2015, s 3 and Sch 2 item 56, by omitting
"
or a service chief
"
(wherever occurring), effective 1 July 2016.
S 79B(1B) amended by No 110 of 2014, s 3 and Sch 5 item 12, by substituting
"
Minister
"
for
"
Treasurer
"
, effective 16 October 2014.
S 79B(1B) amended by No 1 of 1997, No 108 of 1981, No 117 of 1975 and inserted by No 98 of 1962.
79B(2)
Subject to the succeeding provisions of this section, the rebate allowable under this section in the assessment of a taxpayer in respect of income of the year of income is:
(a)
where the total period of service of the taxpayer at overseas localities during the year of income is more than one-half of the year of income, or where the taxpayer dies at an overseas locality during the year of income
-
an amount equal to the sum of:
(i)
$338; and
(ii)
an amount equal to 50% of the concessional rebate amount; or
(iii)
(Repealed by No 70 of 2015)
(b)
in any other case
-
such amount as, in the opinion of the Commissioner, is reasonable in the circumstances, being an amount not greater than the amount of the rebate to which the taxpayer would have been entitled under this section if paragraph (a) had applied to him or her in respect of the year of income.
History
S 79B(2) amended by No 70 of 2015, s 3 and Sch 2 items 8 and 9, by substituting
"
amount; or
"
for
"
amount; and
"
in para (a)(ii) and repealing para (a)(iii), applicable in relation to assessments for the 2014-15 income year and later income years. Para (a)(iii) formerly read:
(iii)
if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
-
an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year; or
S 79B(2) amended by No 71 of 2012, s 3 and Sch 4 item 5, by substituting
"
class 1 or an invalid spouse or carer spouse for the purposes of class 5
"
for
"
class 1
"
in para (a)(iii), applicable to assessments for the 2011-12 income year and later income years.
S 79B(2) amended by No 62 of 2011, s 3 and Sch 4 items 7 and 8, by substituting
"
; and
"
for
"
; or
"
in para (a)(ii) and inserting para (a)(iii), applicable to assessments for the 2011-12 income year and later income years.
S 79B(2) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 79B(2)(a)(ii) substituted by No 138 of 1994.
S 79B(2) amended by No 224 of 1992, No 124 of 1984, No 29 of 1982, No 108 of 1981, No 56 of 1976 and substituted by No 117 of 1975 and amended by No 51 of 1973, No 143 of 1965 and No 69 of 1963.
79B(3)
For the purposes of subsection (2), the total periods of service of the taxpayer in any year of income at overseas localities shall be deemed to include any period of service of the taxpayer as a member of the Defence Force in that year of income in the prescribed area.
History
S 79B(3) amended by No 108 of 1981.
79B(3A)
For the purposes of subsection (2), the total periods of service of the taxpayer in any year of income at overseas localities shall be deemed not to include any period of service of the taxpayer in respect of which an exemption from income tax applies under section
23AD
or
23AG
.
History
S 79B(3A) amended by No 2 of 2015, s 3 and Sch 2 item 101, by omitting
"
23AC,
"
before
"
23AD
"
, effective 25 February 2015.
S 79B(3A) amended by No 101 of 2004, No 18 of 1993, No 135 of 1990 and No 51 of 1973 and inserted by No 103 of 1965.
79B(4)
The aggregate of the rebates allowable under this section and section
23AB
or under this section and section
79A
in the assessment of a taxpayer in respect of income of a year of income shall not exceed an amount equal to the sum of:
(a)
$338; and
(b)
an amount equal to 50% of the concessional rebate amount.
(c)
(Repealed by No 70 of 2015)
History
S 79B(4) amended by No 70 of 2015, s 3 and Sch 2 items 10 and 11, by substituting
"
amount.
"
for
"
amount; and
"
in para (b) and repealing para (c), applicable in relation to assessments for the 2014-15 income year and later income years. Para (c) formerly read:
(c)
if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
-
an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year.
S 79B(4) amended by No 71 of 2012, s 3 and Sch 4 item 6, by substituting
"
subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
"
for
"
subsection 159J(2)
"
in para (c), applicable to assessments for the 2011-12 income year and later income years.
S 79B(4) amended by No 62 of 2011, s 3 and Sch 4 items 9 and 10, by substituting
"
amount; and
"
for
"
amount.
"
in para (b) and inserting para (c), applicable to assessments for the 2011-12 income year and later income years.
S 79B(4)(b) substituted by No 138 of 1994 and amended by No 224 of 1992 and No 124 of 1984.
S 79B(4)-(4A) substituted for former s 79B(4) by No 29 of 1982. Former s 79B(4) amended by No 108 of 1981 and No 56 of 1976; substituted by No 117 of 1975 and amended by No 51 of 1973, No 143 of 1965 and No 69 of 1963; substituted by No 55 of 1958.
79B(4A)
Where:
(a)
but for subsection (4) and this subsection, a rebate would be allowable under this section and a rebate would be allowable under section
79A
in the assessment of a taxpayer in respect of income of a year of income; and
(b)
the rebate allowable under section
79A
exceeds an amount equal to the sum of:
(i)
$338; and
(ii)
an amount equal to 50% of the concessional rebate amount;
(iii)
(Repealed by No 70 of 2015)
the taxpayer is not entitled to a rebate under this section in that assessment and subsection (4) does not apply in relation to that assessment.
History
S 79B(4A) amended by No 70 of 2015, s 3 and Sch 2 items 12 and 13, by substituting
"
amount;
"
for
"
amount; and
"
in para (b)(ii) and repealing para (b)(iii), applicable in relation to assessments for the 2014-15 income year and later income years. Para (b)(iii) formerly read:
(iii)
if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
-
an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year;
S 79B(4A) amended by No 71 of 2012, s 3 and Sch 4 item 7, by substituting
"
subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)
"
for
"
subsection 159J(2)
"
in para (b)(iii), applicable to assessments for the 2011-12 income year and later income years.
S 79B(4A) amended by No 62 of 2011, s 3 and Sch 4 item 11, by inserting para (b)(iii), applicable to assessments for the 2011-12 income year and later income years.
S 79B(4A)(b)(ii) substituted by No 138 of 1994.
S 79B(4A) amended by No 224 of 1992 and No 124 of 1984.
S 79B(4)
-
(4A) substituted for s 79B(4) by No 29 of 1982.
79B(5)
For the purposes of this section the Minister may, by writing signed by the Minister and deposited with the Commissioner, declare that a locality outside Australia specified in the declaration shall:
(a)
by reason of the uncongenial nature of service in that locality and the isolation of the locality, be, or be deemed to have been, as from a date, or during a period, (whether before or after the date of the declaration) specified in the declaration, a locality in relation to which this section applies; or
(b)
as from a date (whether before or after the date of the declaration) specified in the declaration, cease, or be deemed to have ceased, to be such a locality;
and this section shall apply, or be deemed to have applied, and shall cease to apply, or be deemed to have ceased to apply, in relation to any such locality accordingly.
History
S 79B(5) amended by No 110 of 2014, s 3 and Sch 5 item 12, by substituting
"
Minister
"
for
"
Treasurer
"
(wherever occurring), effective 16 October 2014.
S 79B(5) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 79B(5) amended by No 80 of 1975, No 164 of 1973 and No 18 of 1960.
79B(5A)
The Minister may, by writing signed by the Minister and deposited with the Commissioner, declare that an overseas locality specified in the declaration shall become, or be deemed to have become, on a specified date, or shall cease, or be deemed to have ceased, on a specified date, to be, a specified locality for the purposes of subsection (1A).
History
S 79B(5A) amended by No 110 of 2014, s 3 and Sch 5 item 12, by substituting
"
Minister
"
for
"
Treasurer
"
(wherever occurring), effective 16 October 2014.
S 79B(5A) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 79B(5A) amended by No 51 of 1973 and inserted by No 98 of 1962.
79B(5B)
Nothing in section
170
prevents the amendment of an assessment at any time for the purpose of allowing a rebate to which the taxpayer has become entitled under this section after the making of the assessment.
History
S 79B(5B) amended by No 117 of 1975, No 51 of 1973 and inserted by No 98 of 1962.
79B(6)
For the purpose of this section:
concessional rebate amount
, in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):
(a)
any tax offset to which the taxpayer is entitled under Subdivision
61-A
of the
Income Tax Assessment Act 1997
;
(b)
any notional tax offset to which the taxpayer is entitled under Subdivision
961-A
of the
Income Tax Assessment Act 1997
;
(c)
any notional tax offset to which the taxpayer is entitled under Subdivision
961-B
of the
Income Tax Assessment Act 1997
.
History
Definition of
"
concessional rebate amount
"
substituted by No 70 of 2015, s 3 and Sch 2 item 14, applicable in relation to assessments for the 2014-15 income year and later income years. The definition formerly read:
concessional rebate amount
, in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):
(a)
any rebate to which the taxpayer would be entitled under section 159K, apart from subsection 159K(1A);
(aa)
any rebate to which the taxpayer would be entitled under section 159L, apart from section 159LA;
(b)
any rebate to which the taxpayer is entitled under section 159J in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection 159J(2) or a dependant included in class 6 in the table in subsection 159J(2);
(ba)
any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 2 in the table in subsection 159J(2), apart from section 159JA;
(c)
any rebate to which the taxpayer would, disregarding subsection 159J(1A), be entitled under section 159J in respect of a dependant included in class 3 or 4 in the table in subsection 159J(2);
(d)
any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) (ignoring subsection 159J(1C) and section 159JA) if subsection 159J(1B) also included a reference to any dependant included in class 1 of that table and the amount applicable to class 1 of that table were $2,440.
Note 1:
This definition lets a taxpayer include the dependent spouse rebate (without child), the child-housekeeper rebate or the housekeeper rebate for the purpose of working out the concessional rebate amount under this section, even if the taxpayer or the taxpayer
'
s spouse is eligible for family tax benefit at the Part B rate for the whole or part of a year.
Note 2:
Another effect of this definition (see paragraph (d)) is to let a taxpayer include the dependent spouse rebate (with child), despite its abolition by the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999
, for the purpose of working out the concessional rebate amount.
Definition of
"
concessional rebate amount
"
amended by No 71 of 2012, s 3 and Sch 4 item 8, by substituting
"
in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection 159J(2) or a dependant included in class 6 in the table in subsection 159J(2)
"
for
"
in respect of a dependant included in class 5 or 6 in the table in subsection 159J(2)
"
in para (b), applicable to assessments for the 2011-12 income year and later income years.
Definition of
"
concessional rebate amount
"
amended by No 62 of 2011, s 3 and Sch 4 item 12, by substituting
"
ignoring subsection 159J(1C) and
"
for
"
ignoring
"
in para (d), applicable to assessments for the 2011-12 income year and later income years.
Definition of
"
concessional rebate amount
"
amended by No 105 of 2010, s 3 and Sch 1 items 45 to 47, by substituting
"
section 159LA
"
for
"
subsections 159L(3A), (5A) and (5B)
"
in para (aa),
"
section 159JA
"
for
"
subsections 159J(1AA), (3AA) and (3AB)
"
in para (ba) and
"
section 159JA
"
for
"
subsections 159J(1AA), (3AA) and (3AB)
"
in para (d), effective 1 October 2010.
Definition of
"
concessional rebate amount
"
amended by
No 75 of 2007
, s 3 and Sch 1 item 3, by substituting all the words after
"
159J(2)
"
in para (d), applicable to assessments for the 2007-2008 year of income and later years of income. The words formerly read:
if the amendments made by Division 5 of Part 2 of the
Taxation Laws Amendment Act (No. 3) 1994
had not been made and subsections 159J(1AA), (3AA) and (3AB) had not been enacted
Definition of
"
concessional rebate amount
"
inserted by No 45 of 2000, No 82 of 1999 and No 138 of 1994.
dependent spouse concessional rebate amount
(Repealed by No 70 of 2015)
History
Definition of
"
dependent spouse concessional rebate amount
"
repealed by No 70 of 2015, s 3 and Sch 2 item 15, applicable in relation to assessments for the 2014-15 income year and later income years. The definition formerly read:
dependent spouse concessional rebate amount
means any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) if it were assumed that subsection 159J(1C) did not apply.
Definition of
"
dependent spouse concessional rebate amount
"
inserted by No 62 of 2011, s 3 and Sch 4 item 13, applicable to assessments for the 2011-12 income year and later income years.
locality
means an area of land or waters or an area of land and waters.
overseas locality
means, in relation to service during any period or death at any time, a locality in relation to which, during that period or at that time, this section applies or is deemed to have applied; and
the prescribed area
has the same meaning as that expression has in section
79A
.
History
S 79B amended by No 108 of 1981 and inserted by No 63 of 1947.
History
Archived:
S 79C repealed as inoperative by
No 101 of 2006
, s 3 and Sch 1 item 88, effective 14 September 2006. For
application and savings provisions
and for former wording see the
CCH Australian Income Tax Legislation archive
.
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