Income Tax Assessment (1936 Act) Regulations 2025 (F2025L01060)

Part 2   Liability to taxation - general

5   Class of persons serving with an armed force under the control of the United Nations

For the purposes of subsection 23AB(2) of the Act, members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus are a prescribed class of persons.