Taxation Laws Amendment Act (No. 2) 2003 (65 of 2003)
Schedule 2 Exempting compensation for loss of defence remuneration
Income Tax Assessment Act 1997
3 Section 51-5 (at the end of the table)
Add:
|
1.5 |
a former member of: (a) the Naval Reserve; or (b) the Army Reserve; or (c) the Air Force Reserve |
compensation payments for loss of pay and/or allowances as a member |
see section 51-33 |