INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015

PART 2 - LIABILITY TO TAXATION - GENERAL  

REGULATION 6   DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY - ELIGIBLE DUTY  

6(1)  
For subsection 23AD(2) of the Act, duty:


(a) with an organisation specified in column 1 of an item of the table in subsection (3); and


(b) after the day specified in column 3 of that item;

is declared to be eligible duty if the duty is in an area specified in column 2 of the item.

6(2)  
For subparagraph 23AD(3)(b)(iii) of the Act, the latest time before the day specified in column 4 of the item (if any) is prescribed in relation to that eligible duty.

6(3)  


The table is:


Eligible duty
Column 1 Column 2 Column 3 Column 4
Item Organisation Area After the day Before the day
1 Australian Defence Force on Operation Accordion The land area, territorial waters, airspace and superjacent airspace of the following countries: 30 June 2014
(a) Bahrain;
(b) Qatar;
(c) the United Arab Emirates
2 Australian Defence Force on Operation Augury The following areas: 3 July 2014
(a) the land area and superjacent airspace of Afghanistan;
(b) the land area, territorial waters, airspace and superjacent airspace of the following countries:
(i) Jordan;
(ii) the United Arab Emirates
3 Australian Defence Force on Operation Highroad The land area and superjacent airspace of Afghanistan 31 December 2014
4 Australian Defence Force on Operation Manitou The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of the following: 14 May 2015
(a) the Gulf of Aden;
(b) the Gulf of Aqaba;
(c) the Gulf of Oman;
(d) the Gulf of Suez;
(e) the Indian Ocean north of latitude 15 ° S and west of longitude 70 ° E;
(f) the Persian Gulf;
(g) the Red Sea;
(h) the Strait of Hormuz
5 Australian Defence Force on Operation Okra The following areas: 9 September 2015
(a) the land area, territorial waters, airspace and superjacent airspace of the following countries:
(i) Albania;
(ii) Bahrain;
(iii) Bosnia and Herzegovina;
(iv) Bulgaria;
(v) Croatia;
(vi) Cyprus;
(vii) Czech Republic;
(viii) Estonia;
(ix) Hungary;
(x) Iraq;
(xi) Jordan;
(xii) Kuwait;
(xiii) Montenegro;
(xiv) Poland;
(xv) Romania;
(xvi) Qatar;
(xvii) Syria;
(xviii) Turkey east of longitude 35 ° E;
(xix) the United Arab Emirates;
(b) the waters and superjacent airspace of the Persian Gulf
6 United Nations - Assistance Mission in Afghanistan (Operation Palate II) The land area and superjacent airspace of Afghanistan 26 June 2005 1 January 2017




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