Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 302 - Superannuation death benefits paid from complying plans etc  

Subdivision 302-D - Definitions relating to dependants  

REGULATION 302-195   CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY  

302-195(1)    
For subsection 302-195(3) of the Act, the following subregulations sets out circumstances in which a deceased person mentioned in subsection 302-195(2) of the Act (a military or police person ) died in the line of duty:


(a) in Australia or on overseas service - subregulations (2), (3), (4), (5), (9) or (10);


(b) on overseas service - subregulations (6), (7) and (8).

Note:

When this regulation was made, subsection 302-195(2) of the Act mentioned the following persons:

  • (a) a member of the Defence Force;
  • (b) a member of the Australian Federal Police;
  • (c) a protective service officer within the meaning of the Australian Federal Police Act 1979 ;
  • (d) a member of a State or Territory police force.


  • Performance of duties

    302-195(2)    
    A circumstance is that the military or police person died while performing the duties of a military or police person.

    302-195(3)    
    A circumstance is that:


    (a) the military or police person was off duty at the time of his or her death; and


    (b) his or her death occurred:


    (i) in the course of an attempt to arrest a suspected offender; or

    (ii) in the course of an attempt to prevent an offence; or

    (iii) in the course of an attempt to rescue a person; or

    (iv) while he or she was travelling to a place of work as a result of being recalled to duty.


    Injury

    302-195(4)    
    A circumstance is that the military or police person:


    (a) died within 12 months after sustaining an injury; and


    (b) died as a result of sustaining the injury; and


    (c) sustained the injury while performing the duties of a military or police person.

    302-195(5)    
    A circumstance is that the military or police person:


    (a) was off duty at the time of sustaining an injury; and


    (b) sustained the injury:


    (i) in the course of an attempt to arrest a suspected offender; or

    (ii) in the course of an attempt to prevent an offence; or

    (iii) in the course of an attempt to rescue a person; or

    (iv) while he or she was travelling to a place of work as a result of being recalled to duty; and


    (c) died within 12 months after sustaining the injury; and


    (d) died as a result of sustaining the injury.

    Overseas service

    302-195(6)    
    A circumstance is that the military or police person:


    (a) was a member of the Defence Force; and


    (b) died while serving overseas, if the service was:


    (i) warlike service mentioned in paragraph 6(1)(a) of the Military Rehabilitation and Compensation Act 2004 ; or

    (ii) non-warlike service mentioned in paragraph 6(1)(b) of the Military Rehabilitation and Compensation Act 2004 .

    302-195(7)    
    A circumstance is that the military or police person:


    (a) was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979 ; and


    (b) died while serving overseas, if the service was:


    (i) at a place specified in a determination under subsection 40H(1) of the Australian Federal Police Act 1979 ; and

    (ii) on a peace-keeping or capacity-building mission.

    302-195(8)    
    A circumstance is that the military or police person:


    (a) was a member of a State or Territory police force; and


    (b) died while serving overseas, if the service was:


    (i) undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979 ; and

    (ii) on a peace-keeping or capacity-building mission.


    Consequences of duties

    302-195(9)    
    A circumstance is that, as a result of action taken because the person was a military or police person, the military or police person sustained an injury from which he or she died:


    (a) immediately; or


    (b) within 12 months after sustaining the injury.

    Example

    The person was killed in retaliation for an action taken in his or her capacity as a military or police person.



    Uncertainty about circumstances of death

    302-195(10)    
    A circumstance is that:


    (a) the military or police person has died; and


    (b) it is not certain, after reasonable inquiry, whether the person died in a circumstance described in regulation 302-195A .

    Note:

    If it is uncertain whether the death falls within regulation 302-195A , the person will be taken to have died in the line of duty.



    Interpretation

    302-195(11)    
    For this regulation, the time when a military or police person is off duty includes a time when he or she is:


    (a) travelling to or from his or her place of work; or


    (b) on a rostered day off work; or


    (c) on leave from work.




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