Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 51 - Exempt amounts  

SECTION 51-5.01   DEFENCE ALLOWANCES  

51-5.01(1)    
For the purposes of items 1.1 and 1.2 of section 51-5 of the Act, an allowance specified in an item of the following table is prescribed if the allowance is either:

(a)    paid under the specified provision of the 2013 allowances determination; or

(b)    paid under the specified provision of the conditions determination.

Prescribed allowances
Item	Column 1 Allowance	Column 2 Provision
1	Separation allowance	Division B.3 of the 2013 allowances determination
2	Disturbance allowance	Division 1 of Part 1 of Chapter 6 of the conditions determination
3	Rent allowance paid to a member without dependants or to a member with dependants (unaccompanied)	Division 1 of Part 8 of Chapter 7 of the conditions determination
4	Education assistance	Part 4 of Chapter 8 of the conditions determination
5	Transfer allowance	Division 3 of Part 3 of Chapter 14 of the conditions determination
6	Reimbursement of education costs for a child educated at the location of a member ' s long-term posting overseas	Part 6 of Chapter 15 of the conditions determination
7	Reimbursement of education costs for a child educated in Australia while the member is on a long-term posting overseas	Division 5 of Part 6 of Chapter 15 of the conditions determination
8	Deployment allowance	Division 1 of Part 7 of Chapter 17 of the conditions determination

51-5.01(2)    
For the purposes of item 1.7 of the table in section 51-5 of the Act, sections 14 and 14B of the Ombudsman Regulations 2017 are prescribed.

51-5.01(3)    
In this instrument:

2013 allowances determination
means DFRT Determination No. 11 of 2013, ADF Allowances , made under section 58H of the Defence Act 1903 .

Note:

The 2013 allowances determination could in 2021 be viewed on the Defence Force Remuneration Tribunal ' s website (http://dfrt.gov.au).

conditions determination
means Defence Determination 2016/19, Conditions of service , made under section 58B of the Defence Act 1903 .