Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to service with UN forces and other bodies

18   After section 23AC of the Principal Act the following sections are inserted

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)

"(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)

"(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)

"(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)

"(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 disallowable instrument)

"(6) A certificate of revocation referred to in subparagraph (3) (b) (ii) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

Exemption of pay and allowances of AFP members serving with the United Nations Transitional Authority in Cambodia

(Requirements for exemption)

"23ADA.(1) The pay and allowances earned by a person serving as a member of the Australian Federal Police are exempt from income tax if they are earned while there is in force a certificate in writing issued by the Commissioner of Police of the Australian Federal Police to the effect that the person is on duty with the group called the United Nations Transitional Authority in Cambodia ('UNTAC').

(When subsection (1) certificate in force)

"(2) A certificate under subsection (1):

(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 18 May 1992); and

(ii) the time when the member arrives in Cambodia for duty with UNTAC; and

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

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

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

(iii) any time prescribed by the regulations 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 duty with UNTAC.

(Review of subsection (1) certificate)

"(3) An application may be made to the Tribunal for review of a decision of the Commissioner of Police under subsection (1).

(Delegation of subsection (1) power)

"(4) The Commissioner of Police may, by signed instrument, delegate to a member of the Australian Federal Police the power to issue a certificate under subsection (1).

(Revocation certificate is disallowable instrument)

"(5) A certificate of revocation referred to in subparagraph (2) (b) (ii) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.".