Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 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

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

         (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

         (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.

         (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

         (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 .

         (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.

         (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

         (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

       (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

       (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.