Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 302 - Superannuation death benefits paid from complying plans etc  

Subdivision 302-D - Definitions relating to dependants  

REGULATION 302-195   CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY  

302-195(1)    
For subsection 302-195(3) of the Act, the following subregulations sets out circumstances in which a deceased person mentioned in subsection 302-195(2) of the Act (a military or police person ) died in the line of duty:

(a) in Australia or on overseas service - subregulations (2), (3), (4), (5), (9) or (10);

(b) on overseas service - subregulations (6), (7) and (8).

Note:

When this regulation was made, subsection 302-195(2) of the Act mentioned the following persons:

(a) a member of the Defence Force;

(b) a member of the Australian Federal Police;

(c) a protective service officer within the meaning of the Australian Federal Police Act 1979 ;

(d) a member of a State or Territory police force.

Performance of duties

302-195(2)    
A circumstance is that the military or police person died while performing the duties of a military or police person.

302-195(3)    
A circumstance is that:

(a) the military or police person was off duty at the time of his or her death; and

(b) his or her death occurred:

(i) in the course of an attempt to arrest a suspected offender; or

(ii) in the course of an attempt to prevent an offence; or

(iii) in the course of an attempt to rescue a person; or

(iv) while he or she was travelling to a place of work as a result of being recalled to duty.

Injury

302-195(4)    
A circumstance is that the military or police person:

(a) died within 12 months after sustaining an injury; and

(b) died as a result of sustaining the injury; and

(c) sustained the injury while performing the duties of a military or police person.

302-195(5)    
A circumstance is that the military or police person:

(a) was off duty at the time of sustaining an injury; and

(b) sustained the injury:

(i) in the course of an attempt to arrest a suspected offender; or

(ii) in the course of an attempt to prevent an offence; or

(iii) in the course of an attempt to rescue a person; or

(iv) while he or she was travelling to a place of work as a result of being recalled to duty; and

(c) died within 12 months after sustaining the injury; and

(d) died as a result of sustaining the injury.

Overseas service

302-195(6)    
A circumstance is that the military or police person:

(a) was a member of the Defence Force; and

(b) died while serving overseas, if the service was:

(i) warlike service mentioned in paragraph 6(1)(a) of the Military Rehabilitation and Compensation Act 2004 ; or

(ii) non-warlike service mentioned in paragraph 6(1)(b) of the Military Rehabilitation and Compensation Act 2004 .

302-195(7)    
A circumstance is that the military or police person:

(a) was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979 ; and

(b) died while serving overseas, if the service was:

(i) at a place specified in a determination under subsection 40H(1) of the Australian Federal Police Act 1979 ; and

(ii) on a peace-keeping or capacity-building mission.

302-195(8)    
A circumstance is that the military or police person:

(a) was a member of a State or Territory police force; and

(b) died while serving overseas, if the service was:

(i) undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979 ; and

(ii) on a peace-keeping or capacity-building mission.

Consequences of duties

302-195(9)    
A circumstance is that, as a result of action taken because the person was a military or police person, the military or police person sustained an injury from which he or she died:

(a) immediately; or

(b) within 12 months after sustaining the injury.

Example

The person was killed in retaliation for an action taken in his or her capacity as a military or police person.

Uncertainty about circumstances of death

302-195(10)    
A circumstance is that:

(a) the military or police person has died; and

(b) it is not certain, after reasonable inquiry, whether the person died in a circumstance described in regulation 302-195A .

Note:

If it is uncertain whether the death falls within regulation 302-195A , the person will be taken to have died in the line of duty.

Interpretation

302-195(11)    
For this regulation, the time when a military or police person is off duty includes a time when he or she is:

(a) travelling to or from his or her place of work; or

(b) on a rostered day off work; or

(c) on leave from work.