Income Tax Assessment Regulations 1997 (Repealed)

Pt 2A heading inserted by SLI No 80 of 2011, reg 3 and Sch 1 item 1, effective 26 March 2009.

Div 302 (first occurring) repealed by SLI No 388 of 2009, reg 5 and Sch 3 item 1, effective 17 December 2009.

Div 302 inserted by SLI No 328 of 2007, reg 3 and Sch 1 item 1, applicable in relation to an income year that begins on or after 1 July 2007. Note, the positioning of this Division, after Div 292, is according to SLI No 326 of 2007.

Reg 302-195A repealed by SLI No 388 of 2009, reg 5 and Sch 3 item 1, effective 17 December 2009. Reg 302-195A formerly read:

REGULATION 302-195A CIRCUMSTANCES IN WHICH A PERSON IS TAKEN NOT TO HAVE DIED IN THE LINE OF DUTY  
302-195A(1)
This regulation sets out circumstances in which a person mentioned in subsection 302-195(2) of the Act (a military or police person ) is taken not to have died in the line of duty.

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.

Off-duty

302-195A(2)
A circumstance is that:

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

(b) none of subregulations 302-195(3), (6), (7), (8) and (9) applies.

302-195A(3)
A circumstance is that:

(a) the military or police person died as a result of sustaining an injury; and

(b) the military or police person was off-duty at the time of sustaining the injury; and

(c) none of subregulations 302-195(5), (6), (7), (8) and (9) applies.

Incidental activity

302-195A(4)
A circumstance is that:

(a) the military or police person ' s death related to an activity that was not directly related to the performance of his or her duties; and

(b) none of subregulations 302-195(6), (7) and (8) applies.

Example

Undertaking a sporting activity.

Death after retirement

302-195A(5)
A circumstance is that:

(a) the military or police person died after he or she retired as a military or police person; and

(b) none of subregulations 302-195(4), (5) and (9) applies.

Suicide

302-195A(6)
A circumstance is that the military or police person died as a result of committing suicide.

Natural causes or disease

302-195A(7)
A circumstance is that:

(a) the military or police person died as a result of:

(i) natural causes; or

(ii) an illness or disease; and

(b) none of subregulations 302-195(6), (7) and (8) applies.

Interpretation

302-195A(8)
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.

Reg 302-195A inserted by SLI No 328 of 2007, reg 3 and Sch 1 item 1, applicable in relation to an income year that begins on or after 1 July 2007.