Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 (F2016L00710)

Schedule 3   Exemption for defence operations

Income Tax Assessment (1936 Act) Regulation 2015

3   Subsection 6(3) (table items 4 and 5)

Repeal the items, substitute:

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:

(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 68°E;

(f) the Persian Gulf;

(g) the Red Sea;

(h) the Strait of Hormuz

14 May 2015

1 July 2017

5

Australian Defence Force on Operation Okra

The following areas:

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

(i) Albania;

(ii) Bahrain;

(iii) Bosnia and Herzegovina;

(iv) Bulgaria;

(v) Croatia;

(vi) Cyprus;

(vii) Czech Republic;

(viii) Estonia;

(ix) Hungary;

(x) Iraq;

(xi) Jordan;

(xii) Kuwait;

(xiii) Montenegro;

(xiv) Poland;

(xv) Romania;

(xvi) Qatar;

(xvii) Syria;

(xviii) Turkey east of longitude 35°E;

(xix) United Arab Emirates;

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

9 September 2015

1 July 2017


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