Commonwealth of Australia Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 51.5

Defence

 

Defence




Item




If you are:


... the following amounts are exempt from income tax:

... subject to these exceptions and special conditions:

1.1

a member of the Defence Force

(a) payments of allowances or bounty of a kind prescribed in the regulations; and

(b) the * market value of rations and quarters supplied to you without charge

none

1.1A

a member of the Defence Force

compensation payments for loss of deployment allowance for warlike service

see section 51-32

1.2

a recipient of a payment in respect of a member of the Defence Force

payments of allowances or bounty of a kind prescribed in the regulations

none

1.4

a member of:

(a) the Naval Reserve; or

(b) the Army Reserve; or

(c)  the Air Force Reserve

pay and allowances as a member

except pay and allowances for continuous full time service

1.5

a former member of:

(a) the Naval Reserve; or

(b) the Army Reserve; or

(c)  the Air Force Reserve

compensation payments for loss of pay and/or allowances as a member

see section 51-33

1.6

a recipient of an ex-gratia payment from the Commonwealth known as the F-111 Deseal/Reseal Ex-gratia Lump Sum Payment

the ex-gratia payment

none



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