Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 4   Superannuation of deceased military and police

Income Tax Assessment Act 1997

2   At the end of section 302-195


(2) For the purposes of this Division, treat an individual who receives a *superannuation lump sum because of the death of another person as a death benefits dependant of the deceased person in relation to the lump sum if the deceased person *died in the line of duty (see subsection (3)) as:

(a) a member of the Defence Force; or

(b) a member of the Australian Federal Police or the police force of a State or Territory; or

(c) a protective service officer (within the meaning of the Australian Federal Police Act 1979).

(3) For the purposes of subsection (2), a person died in the line of duty if the person died in the circumstances specified in the regulations.