Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to service with UN forces and other bodies

16   Income of certain persons serving with an armed force under the control of the United Nations

Section 23AB of the Principal Act is amended:

(a) by inserting after subsection (6) the following subsection:

"(6A) For the purposes of subsection (6), United Nations service does not include any period of service in respect of which an exemption from income tax applies under section 23ADA.";

(b) by inserting in subsection (7) ", (8A)" after "subsections (8)";

(c) by inserting in subsection (8) ", but subject to subsection (8A)" after "subsection (7)";

(d) by inserting after subsection (8) the following subsection:

"(8A) For the purposes of subsection (7), United Nations service does not include any period of service of the taxpayer in respect of which an exemption from income tax applies under section 23ADA.".