Income Tax Regulations 1936 (Repealed)

PART 3 - LIABILITY TO TAXATION

Archived:

Reg 4 and 5 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 1, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive .

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REGULATION 7A

7A DECLARATION OF ELIGIBLE DUTY
For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if:

(a) the duty is in an area specified in the item; and

(b) the duty occurs:

(i) after the day specified in column 3 of the item; and

(ii) before the day (if any) specified in column 4 of the item.

Eligible duty
Item	Column 1 Organisation	Column 2 Area	Column 3 After the day	Column 4 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	1 July 2016
		(a)	the Kingdom of Bahrain;
		(b)	the State of Qatar;
		(c)	the United Arab Emirates.
2	Australian Defence Force on Operation Augury	The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan.	3 July 2014
3	Australian Defence Force on Operation Highroad	The land area, territorial waters, airspace and superjacent airspace of Afghanistan.	31 December 2014	1 July 2016
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.
6	United Nations - Assistance Mission in Afghanistan (Operation Palate II)	The land area, territorial waters, airspace and superjacent airspace of Afghanistan.	26 June 2005	1 January 2016

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History

Reg 7A substituted by SLI No 78 of 2015, reg 4 and Sch 1 item 1, effective 2 June 2015. Reg 7A formerly read:

REGULATION 7A DECLARATION OF ELIGIBLE DUTY (ACT, SUBSECTION 23AD(2))
7A
For subsection 23AD(2) of the Act, each of the following is eligible duty:

(a) (Repealed by SLI No 90 of 2014)

(aa) duty with Operation Slipper starting on 20 February 2012 and ending at the end of 30 June 2014 in the area bounded by the following geographical coordinates:

(i) 39 ° 00 ' N 32 ° 00 ' E;

(ii) 39 ° 00 ' N 78 ° 00 ' E;

(iii) 23 ° 00 ' N 78 ° 00 ' E;

(iv) 23 ° 00 ' N 68 ° 00 ' E;

(v) 11 ° 00 ' S 68 ° 00 ' E;

(vi) 11 ° 00 ' S 38 ° 00 ' E;

(vii) 17 ° 00 ' N 38 ° 00 ' E;

(viii) 17 ° 00 ' N 32 ° 00 ' E;

(ab) duty with Operation Slipper in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, starting on 1 July 2014 and ending on 31 December 2014;

(b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, starting on or after 27 June 2005 and ending at the end of 31 December 2014 (Operation Palate II);

(c) duty with Operation OKRA in Iraq, including within the land territory, internal waters, territorial sea, airspace and superjacent airspace of Iraq, starting on 9 August 2014 and ending on 30 June 2015;

(d) duty with the Defence Force on Operation Highroad in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, after 31 December 2014 and before the end of 30 June 2015.

(e) - (f) (Repealed by SLI No 90 of 2014)

Reg 7A amended by SLI No 211 of 2014, reg 4 and Sch 2 item 1, by inserting para (d), effective 17 December 2014.

Reg 7A amended by SLI No 176 of 2014, reg 4 and Sch 2 item 1, by inserting para (c), effective 18 November 2014.

Reg 7A amended by SLI No 90 of 2014, reg 4 and Sch 1 items 1 - 4, by repealing para (a), (d), (e) and (f), inserting para (ab) and substituting " (Operation Palate II). " for " (Operation Palate II); " in para (b), effective 14 June 2014. Para (a), (d), (e) and (f) formerly read:

(a) duty with Operation Slipper starting on 31 July 2009 and ending at the end of 19 February 2012 in the area bounded by the following geographical coordinates:

(i) 39 ° 00 ' N 78 ° 00 ' E;

(ii) 39 ° 00 ' N 32 ° 00 ' E;

(iii) 05 ° 00 ' S 32 ° 00 ' E;

(iv) 05 ° 00 ' S 78 ° 00 ' E;

(d) duty with Operation Kruger in Iraq starting on 1 January 2009 and ending at the end of 16 November 2011;

(e) duty with Operation Riverbank in Iraq starting on 21 July 2008 and ending at the end of 31 December 2013;

(f) duty that:

(i) was with the multinational operational force established under the United Nations Security Council Resolutions 1970 and 1973 to enforce a no-fly-zone in relation to Libya; and

(ii) started on 31 March 2011 and ended at the end of 31 October 2011; and

(iii) was within the landmass, internationally recognised territorial waters and superjacent airspace of Libya.

Reg 7A amended by SLI No 201 of 2013, reg 4 and Sch 1 item 1, by substituting " 31 December 2014 " for " 31 December 2013 " in para (b), effective 7 August 2013.

Reg 7A amended by SLI No 129 of 2013, reg 4 and Sch 1 item 1, by substituting " 30 June 2014 " for " 30 June 2013 " , effective 15 June 2013.

Reg 7A amended by SLI No 222 of 2012, reg 3 and Sch 1 item 1, by substituting para (a) and (aa) for para (a), effective 15 September 2012. Para (a) formerly read:

(a) duty with Operation Slipper starting on 31 July 2009 and ending at the end of 30 June 2013 in the area bounded by the following geographical coordinates:

(i) 39 ° 00 ' N 78 ° 00 ' E;

(ii) 39 ° 00 ' N 32 ° 00 ' E;

(iii) 05 ° 00 ' S 32 ° 00 ' E;

(iv) 05 ° 00 ' S 78 ° 00 ' E;

Reg 7A amended by SLI No 115 of 2012, reg 3 and Sch 1 items 1 to 4, by substituting " 30 June 2013 " for " 30 June 2012 " in para (a), " 31 December 2013 " for " 31 December 2012 " in para (b) and " 31 December 2013; " for " 31 December 2012. " in para (e), and inserting para (f), effective 19 June 2012.

Reg 7A amended by SLI No 110 of 2011, reg 3 and Sch 1 items 1 to 4, by substituting para (b), repealing para (c), substituting " 16 November 2011; " for " 30 June 2011; " in para (d) and " 31 December 2012. " for " 31 December 2011. " in para (e), effective 21 June 2011. Paras (b) and (c) formerly read:

(b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);

(c) duty with Operation Catalyst, on or after 16 July 2003, within:

(i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:

(A) Iraq;

(B) Kuwait;

(C) Bahrain;

(D) Qatar;

(E) United Arab Emirates;

(F) Saudi Arabia (north of the geographic coordinate 23 ° 00 ' N); and

(ii) the waters and airspace of the following places:

(A) the Persian Gulf;

(B) the Strait of Hormuz;

Reg 7A amended by SLI No 136 of 2010, reg 4 and Sch 2 items 1 and 2, by substituting paras (d) and (e), effective 16 June 2010. Paras (d) and (e) formerly read:

(d) duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive);

(e) duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive).

Reg 7A amended by SLI No 136 of 2010, reg 3 and Sch 1 item 1, by substituting para (a), effective 31 July 2009. Para (a) formerly read:

(a) duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001:

(i) the area bounded by the following geographical coordinates:

(A) 48 ° 00 ' N 81 ° 00 ' E;

(B) 48 ° 00 ' N 35 ° 00 ' E;

(C) 12 ° 00 ' N 35 ° 00 ' E;

(D) 12 ° 00 ' N 81 ° 00 ' E;

(ii) the Diego Garcia land mass and territorial waters;

(iii) the greater of:

(A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07 ° 18.6 ' S 072 ° 24.6 ' E; and

(B) the declared Air Defence Identification Zone for Diego Garcia;

Reg 7A substituted by SLI No 156 of 2009, reg 3 and Sch 1 item 2, effective 26 June 2009. Reg 7A formerly read:

REGULATION 7A DECLARATION OF ELIGIBLE DUTY
7A
For subsection 23AD(2) of the Act, each of the following is eligible duty:

(a) duty with the International Force East Timor (INTERFET) in East Timor from 16 September 1999 to 10 April 2000 (inclusive);

(b) duty with INTERFET in the territorial sea of Indonesia adjacent to East Timor from 16 September 1999 to 10 April 2000 (inclusive);

(c) duty with the United Nations Transitional Administration East Timor ( UNTAET ) in East Timor after 15 September 1999;

(d) duty with UNTAET in the 12 nautical mile territorial sea adjacent to East Timor after 15 September 1999;

(e) duty with Operation Slipper within at least 1 of the following specified areas, on or after 11 October 2001:

(i) the area bounded by the following geographical coordinates:

• 48 ° 00 ' N 81 ° 00 ' E;

• 48 ° 00 ' N 35 ° 00 ' E;

• 12 ° 00 ' N 35 ° 00 ' E;

• 12 ° 00 ' N 81 ° 00 ' E;

(ii) the Diego Garcia land mass and territorial waters;

(iii) the greater of:

(A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07 ° 18.6 ' S 072 ° 24.6 ' E; and

(B) the declared Air Defence Identification Zone for Diego Garcia;

(f) duty with the United Nations Mission of Support in East Timor (UNMISET) in either or both of:

(i) East Timor; and

(ii) the territorial sea of East Timor;
from 20 May 2002 to 17 August 2003 (inclusive);

(g) duty with Operation Falconer, on or after 18 March 2003, within the area bounded by the following geographical coordinates:

• 38 ° 00 ' N 68 ° 00 ' E;

• 38 ° 00 ' N 32 ° 00 ' E;

• 10 ° 00 ' N 32 ° 00 ' E;

• 10 ° 00 ' N 68 ° 00 ' E;

(h) duty with the United Nations Assistance Mission in Afghanistan, including the land territory, internal waters, airspace and superjacent airspace of Afghanistan, from 18 April 2003 to 5 July 2004 (inclusive) (Operation Palate);

(ha) duty with the United Nations Assistance Mission in Afghanistan, including the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);

(i) duty with Operation Catalyst, on or after 16 July 2003, within:

(i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:

(A) Iraq;

(B) Kuwait;

(C) Bahrain;

(D) Qatar;

(E) United Arab Emirates;

(F) Saudi Arabia (north of the geographic coordinate 23 ° 00 ' N); and

(ii) the waters and airspace of the following places:

(A) the Persian Gulf;

(B) the Strait of Hormuz.

Reg 7A amended by SLI No 59 of 2006, reg 3 and Sch 1 item 1, by substituting paras (h) and (ha) for para (h), effective 23 March 2006. Para (h) formerly read:

(h) duty with Operation Palate in Afghanistan, including the airspace of Afghanistan, on or after 18 April 2003;

Reg 7A amended by SR No 80 of 2004, SR No 204 of 2003, SR No 44 of 2002, SR No 262 of 2000, SR No 117 of 2000, and inserted by SR No 39 of 2000.

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