Income Tax Assessment Amendment Regulations 2004 (No. 2) (278 of 2004)

Schedule 1   Amendments (regulation 3)

1   Regulation 51-5.01

substitute

51-5.01 Defence allowances (Act, s 51-5)

(1) For items 1.1 and 1.2 of section 51-5 of the Act, the following allowances, paid on or after 1 August 2003, are prescribed:

(a) a deployment allowance paid under Division 2 of Part 4 of Chapter 17 of the Determination;

(b) a disturbance allowance paid under Part 3 of Chapter 4 of the Determination;

(c) a reimbursement of education costs for a child paid under Part 1 of Chapter 5 of the Determination;

(d) a reimbursement in place of a child's scholarship paid under Part 2 of Chapter 5 of the Determination;

(e) a separation allowance paid under Part 2 of Chapter 4 of the Determination;

(f) a transfer allowance paid under Part 3 of Chapter 15 of the Determination;

(g) a rent allowance paid under Division 5 of Part 1 of Chapter 7 of the Determination to a member without dependants or a member with dependants (separated) within the meaning of the Determination.

(2) In this regulation:

Determination means Defence Determination 2003/21, Conditions of Service made under theDefence Act 1903, as in force on 1 August 2003.