Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of subsection 302-195(3) of the Act, this section specifies different circumstances in which, despite section 302-195.01, a military or police person (the deceased person ) has not died in the line of duty.
Off duty
302-195.02(2)
A circumstance is that: (a) the deceased person was off duty at the time of death; and (b) none of subsections 302-195.01(3) , (6) , (7) , (8) and (9) apply.
302-195.02(3)
A circumstance is that: (a) the deceased person died as a result of sustaining an injury; and (b) the deceased person was off duty at the time of sustaining the injury; and (c) none of subsections 302-195.01(5) , (6) , (7) , (8) and (9) apply.
Incidental activity
302-195.02(4)
A circumstance is that: (a) the deceased person ' s death related to an activity that was not directly related to the performance of the deceased person ' s duties; and (b) none of subsections 302-195.01(6) , (7) and (8) apply.
Example:
The person ' s death related to undertaking a sporting activity.
Death after retirement
302-195.02(5)
A circumstance is that: (a) the deceased person died after retiring from being a military or police person; and (b) none of subsections 302-195.01(4) , (5) and (9) apply.
Suicide
302-195.02(6)
A circumstance is that the deceased person died as a result of committing suicide.
Natural causes or disease
302-195.02(7)
A circumstance is that: (a) the deceased person died as a result of:
(i) natural causes; or
(b) none of subsections 302-195.01(6) , (7) and (8) apply.
(ii) an illness or disease; and
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