Income Tax Amendment Regulations 2000 (No. 1) (39 of 2000)

Schedule 1   Amendment

[1]   After regulation 7

insert

7A Declaration of eligible duty

For subsection 23AD (2) of the Act, each of the following is eligible duty:

(a) duty with the International Force East Timor (INTERFET) in East Timor after 15 September 1999;

(b) duty with INTERFET in the territorial sea of Indonesia adjacent to East Timor after 15 September 1999.