Income Tax Assessment Regulations 1997 (Repealed)

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 51 - Exempt amounts  

REGULATION 51-5.01   DEFENCE ALLOWANCES  

51-5.01(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 Column 2
Allowance 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


51-5.01(1A)    
For the purposes of item 1.7 of the table in section 51-5 of the Act, sections 14 and 14B of the Ombudsman Regulations 2017 are prescribed.


51-5.01(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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