Income Tax Assessment Regulations 1997 (Repealed)
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:
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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