Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 (52 of 2004)
Schedule 4 Consequential amendments of Income Tax Assessment Acts
Part 1 Amendment of the Income Tax Assessment Act 1936
8 Subsection 265A(3)
Repeal the subsection, substitute:
(3) The provisions of subsection (1) do not apply in any case where the death of the taxpayer has occurred in circumstances (including the circumstances of his or her service) in which the Commonwealth would not be liable to pay pensions or compensation:
(a) under Part II or IV of the Veterans' Entitlements Act 1986 to the dependants of deceased members of the Forces or veterans; or
(b) mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 to the wholly dependent partners of deceased members (within the meaning of that Act).