Income Tax Assessment Regulations 1997 (Repealed)
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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