Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-195.01   CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY  

302-195.01(1)    
For the purposes of subsection 302-195(3) of the Act, this section specifies the different circumstances in which a military or police person (the deceased person ) died in the line of duty.

Note 1:

For military or police person , see section 995-1.01 .

Note 2:

However, if the deceased person died in a circumstance set out in section 302-195.02 , the person has not died in the line of duty for the purposes of subsection 302-195(3) of the Act.

Note 3:

This section is relevant for working out whether an individual is a death benefits dependant of a person under section 302-195 of the Act.

Performance of duties

302-195.01(2)    
A circumstance is that the deceased person died while performing the duties of a military or police person.

302-195.01(3)    
A circumstance is that:

(a)    the deceased person was off duty at the time of the deceased person ' s death; and

(b)    the deceased person ' s 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 the deceased person was travelling to a place of work as a result of being recalled to duty.

Injury

302-195.01(4)    
A circumstance is that the deceased 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.

302-195.01(5)    
A circumstance is that the deceased 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 the deceased person 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

302-195.01(6)    
A circumstance is that the deceased 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 .

302-195.01(7)    
A circumstance is that the deceased 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.

302-195.01(8)    
A circumstance is that the deceased 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

302-195.01(9)    
A circumstance is that, as a result of action taken because the deceased person was a military or police person, the deceased person sustained an injury from which the deceased person died:

(a)    immediately; or

(b)    within 12 months after sustaining the injury.

Example:

The deceased person was killed in retaliation for an action taken in the deceased person ' s capacity as a member of a State or Territory police force.

Uncertainty about circumstances of death

302-195.01(10)    
A circumstance is that:

(a)    the deceased person has died in a circumstance in any of subsections (2) to (9); and

(b)    it is not certain, after reasonable inquiry, whether the deceased person has died in a circumstance specified in section 302-195.02 .

Interpretation

302-195.01(11)    
For the purposes of this section and section 302-195.02 , the time when a person is off duty includes a time when the person is:

(a)    travelling to or from the person ' s place of work; or

(b)    on a rostered day off work; or

(c)    on leave from work.