Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to service with UN forces and other bodies

17   Exemption of pay and allowances of members of Defence Force serving in operational areas

Section 23AC of the Principal Act is amended:

(a) by inserting after paragraph (2) (cb) the following paragraphs:

"(cc) if the operational area is the former Yugoslavia-there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in respect of the member's service as part of a United Nations peacekeeping force;

(cd) if the operational area is Somalia-there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in respect of the member's service as part of:

(ii) the operation called the United Nations Operation in Somalia;";

(b) by inserting in subsection (2A) ", (cc) or (cd)" after "(2) (cb)";

(c) by inserting in subsection (3) "allotted for duty in an operational area covered by subsection (6), (6A) or (6B)" after "Defence Force";

(d) by omitting from subparagraphs (3) (a) (i) and (ii) "an operational area" and substituting "the operational area";

(e) by omitting from subparagraphs (3) (a) (iii) and (iv) "an area" and substituting "the area";

(f) by inserting after subsection (3) the following subsection:

"(3A) For the purposes of this section, the operational service of a member of the Defence Force allotted for duty in an operational area to which subsection (6C) or (6D) applies:

(a) is taken to have begun at the later of:

(i) the time when the member arrived in the operational area; and

(ii) the time when the member's allotment for the duty in the operational area began; and

(b) is taken to have ended at the earliest of:

(i) the time when the member departed from the operational area; and

(ii) the time when the member's allotment for the duty in the operational area ended; and

(iii) the end of any termination date (defined in subsection (7)) applicable to the operational area; and

(c) is taken to include a period of hospital treatment resulting from an illness contracted, or injuries sustained, during the member's operational service.";

(g) by omitting from subsections (4) and (5) "or (cb)" and substituting ", (cb), (cc) or (cd)";

(h) by inserting after subsection (6B) the following subsections:

"(6C) For the purposes of this section, the area comprising the former Yugoslavia is taken to have become an operational area on 12 January 1992.

"(6D) For the purposes of this section, the area comprising Somalia is taken to have become an operational area on 20 October 1992.";

(i) by omitting "or (6B)" from the definition of "operational area" in subsection (7) and substituting ", (6B), (6C) or (6D)";

(j) by omitting from subsection (7) the definition of "termination date" and substituting the following definition:

"'termination date' means:

(a) in relation to an operational area covered by subsection (6) or (6A)-9 June 1991; or

(b) in relation to an operational area covered by subsection (6B), (6C) or (6D)-the date prescribed by regulations (which may be a date before the commencement of the regulations) for the purposes of this definition as the termination date in respect of the operational area covered by that subsection.".