Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 (F2019L01641)

Schedule 1   Miscellaneous amendments

Part 1   Main amendments

Income Tax Assessment Regulations 1997

26   Regulation 51-5.01

Repeal the regulation, substitute:

51-5.01 Defence allowances

(1) For the purposes of items 1.1 and 1.2 of section 51-5 of the Act, the following allowances are prescribed:

(a) separation allowance paid on or after 28 June 2007 under the 2006 allowances determination;

(b) an allowance specified in an item of the following table and either:

(i) paid on or after 12 September 2013 under the specified provision of the 2013 allowances determination; or

(ii) paid on or after 1 July 2016 under the specified provision of the conditions determination.

Prescribed allowances

   

Item

Column 1

Allowance

Column 2

Provision

1

Separation allowance

Division B.3 of the 2013 allowances determination

2

Disturbance allowance

Division 1 of Part 1 of Chapter 6 of the conditions determination

3

Rent allowance paid to a member without dependants or to a member with dependants (unaccompanied)

Division 1 of Part 8 of Chapter 7 of the conditions determination

4

Education assistance

Part 4 of Chapter 8 of the conditions determination

5

Transfer allowance

Division 3 of Part 3 of Chapter 14 of the conditions determination

6

Reimbursement of education costs for a child educated at the location of a member's long-term posting overseas

Part 6 of Chapter 15 of the conditions determination

7

Reimbursement of education costs for a child educated in Australia while the member is on a long-term posting overseas

Division 5 of Part 6 of Chapter 15 of the conditions determination

8

Deployment allowance

Division 1 of Part 7 of Chapter 17 of the conditions determination

(2) In this regulation:

2006 allowances determination means DFRT Determination No. 21 of 2006, Separation Allowance, made under section 58H of the Defence Act 1903.

2013 allowances determination means DFRT Determination No. 11 of 2013, ADF Allowances, made under section 58H of the Defence Act 1903.

conditions determination means Defence Determination 2016/19, Conditions of service, made under section 58B of the Defence Act 1903.

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