Income Tax Assessment (1936 Act) Regulation 2015

PART 2 - LIABILITY TO TAXATION - GENERAL

SECTION 6 DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY - ELIGIBLE DUTY

6(1)
For subsection 23AD(2) of the Act, duty:

(a) with an organisation specified in column 1 of an item of the table in subsection (3) ; and

(b) after the day specified in column 3 of that item;

is declared to be eligible duty if the duty is in an area specified in column 2 of the item.

6(2)
For subparagraph 23AD(3)(b)(iii) of the Act, the latest time before the day specified in column 4 of the item (if any) is prescribed in relation to that eligible duty.

6(3)

View history reference

The table is:

Eligible duty
	Column 1	Column 2	Column 3	Column 4
Item	Organisation	Area	After the day	Before the day
1	Australian Defence Force on Operation Accordion	The land area, territorial waters, airspace and superjacent airspace of the following countries:	30 June 2014
		(a)	Bahrain;
		(b)	Qatar;
		(c)	the United Arab Emirates
2	Australian Defence Force on Operation Augury	The following areas:	3 July 2014
	Australian Defence Force on Operation Augury	(a)	the land area and superjacent airspace of Afghanistan;
		(b)	the land area, territorial waters, airspace and superjacent airspace of the following countries:
			(i)	Iraq;
			(ii)	Jordan;
			(iii)	Syria;
			(iv)	the United Arab Emirates
3	Australian Defence Force on Operation Highroad	The land area and superjacent airspace of Afghanistan	31 December 2014
4	Australian Defence Force on Operation Manitou	The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of the following:	14 May 2015
		(a)	the Gulf of Aden;
		(b)	the Gulf of Aqaba;
		(c)	the Gulf of Oman;
		(d)	the Gulf of Suez;
		(e)	the Indian Ocean north of latitude 15 ° S and west of longitude 70 ° E;
		(f)	the Persian Gulf;
		(g)	the Red Sea;
		(h)	the Strait of Hormuz
5	Australian Defence Force on Operation Okra	The following areas:	9 September 2015
	Australian Defence Force on Operation Okra	(a)	the land area, territorial waters, airspace and superjacent airspace of the following countries:
			(i)	(Repealed by FRLI No F2020L01610)
			(ii)	Bahrain;
			(iii)	(Repealed by FRLI No F2020L01610)
			(iv)	(Repealed by FRLI No F2020L01610)
			(v)	(Repealed by FRLI No F2020L01610)
			(vi)	Cyprus;
			(vii)	(Repealed by FRLI No F2020L01610)
			(viii)	(Repealed by FRLI No F2020L01610)
			(ix)	(Repealed by FRLI No F2020L01610)
			(x)	Iraq;
			(xi)	Jordan;
			(xii)	Kuwait;
			(xiii)	(Repealed by FRLI No F2020L01610)
			(xiv)	(Repealed by FRLI No F2020L01610)
			(xv)	(Repealed by FRLI No F2020L01610)
			(xvi)	Qatar;
			(xvii)	Syria;
			(xviii)	Turkey east of longitude 35 ° E;
			(xix)	the United Arab Emirates;
		(b)	the waters and superjacent airspace of the Persian Gulf
5AA	Australian Defence Force on Operation Paladin	The land area, territorial waters, airspace and superjacent airspace of the following countries:	1 July 2020
		(a)	Egypt;
		(b)	Israel;
		(c)	Jordan;
		(d)	Lebanon;
		(e)	Syria
5A	Australian Defence Force on Operation Steadfast	The land area, territorial waters, airspace and superjacent airspace of Iraq	9 September 2018
5B	Australian Defence Force on Operation Orenda	The land area and superjacent airspace of Mali	1 April 2020
6	United Nations - Assistance Mission in Afghanistan (Operation Palate II)	The land area and superjacent airspace of Afghanistan	26 June 2005	1 January 2017

View history note

History

S 6(3) amended by FRLI No F2021L00970, s 4 and Sch 1 item 2, by inserting table item 5AA, effective 10 July 2021.

S 6(3) amended by FRLI No F2021L00970, s 4 and Sch 1 item 1, by substituting para (b) of table item 2, column 2, effective 10 July 2021 and applicable in relation to duty on or after 1 December 2020. Para (b) in table item 2, column 2 formerly read:

(b) the land area, territorial waters, airspace and superjacent airspace of the following countries:

(i) Jordan;

(ii) the United Arab Emirates

S 6(3) amended by FRLI No F2020L01610, s 4 and Sch 1 item 17, by repealing para (a)(i), (iii), (iv), (v), (vii), (viii), (ix), (xiii), (xiv) and (xv) in table item 5, column 2, effective 15 December 2020. Para (a)(i), (iii), (iv), (v), (vii), (viii), (ix), (xiii), (xiv) and (xv) in table item 5, column 2 formerly read:

(i) Albania;

(iii) Bosnia and Herzegovina;

(iv) Bulgaria;

(v) Croatia;

(vii) Czech Republic;

(viii) Estonia;

(ix) Hungary;

(xiii) Montenegro;

(xiv) Poland;

(a)(xv)

S 6(3) amended by FRLI No F2020L00943, s 4 and Sch 1 item 1, by inserting table item 5B, effective 24 July 2020.

S 6(3) amended by FRLI No F2019L01041, s 4 and Sch 1 item 1, by inserting table item 5A, effective 10 August 2019.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 items 1 - 3, 5, 6 and 8 - 11, by omitting " the Kingdom of " before " Bahrain; " from para (a) and " the State of " before " Qatar; " from para (b) of table item 1, column 2, " 1 July 2017 " from table item 1, column 4, " territorial waters, airspace " after " The land area " from table item 3, column 2, " 1 July 2017 " from table item 3, column 4 and table item 4, column 4, inserting " the " in para (a)(xix) of table item 5, column 2, omitting " 1 July 2017 " from table item 5, column 4 and " territorial waters, airspace " after " The land area " from table item 6, column 2, effective 24 May 2017.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 item 7, by substituting " longitude 70 ° E " for " longitude 68 ° E " in para (e) of table item 4, column 2, applicable in relation to duty on or after 14 November 2016.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 item 4, by substituting the cell at table item 2, column 2, applicable in relation to duty on or after 28 April 2016. The cell at table item 2, column 2 formerly read:

The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan

S 6(3) amended by FRLI No F2016L00710, s 4 and Sch 3 items 1 - 4, by substituting " 1 July 2017 " for " 1 July 2016 " in table items 1 and 3, column 4, substituting table items 4 and 5 and " 1 January 2017 " for " 1 January 2016 " in table item 6, column 4, effective 10 May 2016. Table items 4 and 5 formerly read:

4 Australian Defence Force on Operation Manitou The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of: 30 June 2014 1 July 2016

(a) the Arabian Sea north of latitude 11 ° 00 ' 00 " S and west of longitude 68 ° 00 ' 00 " E; and

(b) the Gulf of Aden; and

(c) the Gulf of Oman; and

(d) the Persian Gulf; and

(e) the Red Sea; and

(f) the Strait of Hormuz

5 Australian Defence Force on Operation Okra The following areas: 8 August 2014 1 July 2016

(a) the land area, territorial waters, airspace and superjacent airspace of the following countries:

(i) Albania;

(ii) Bosnia and Herzegovina;

(iii) Bulgaria;

(iv) Croatia;

(v) Cyprus;

(vi) Czech Republic;

(vii) Estonia;

(viii) Hungary;

(ix) Iraq;

(x) Kuwait;

(xi) Montenegro;

(xii) Poland;

(xiii) Romania

(xiv) the Hashemite Kingdom of Jordan;

(xv) the Kingdom of Bahrain;

(xvi) the State of Qatar;

(xvii) the United Arab Emirates;

(b) the waters and superjacent airspace of the Persian Gulf

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.