Income Tax Assessment Amendment Regulations 2007 (No. 7) (328 of 2007)
Schedule 1 Amendment
[1] After Division 292
insert
Division 302 Superannuation death benefits paid from complying plans etc
302-195 Circumstances in which a person died in the line of duty
(1) For subsection 302-195 (3) of the Act, this regulation sets out circumstances in which a deceased person mentioned in subsection 302-195 (2) of the Act (a military or police person ) died in the line of duty:
(a) in Australia or on overseas service - subregulations (2), (3), (4), (5), (9) or (10); and
(b) on overseas service - subregulations (6), (7) and (8).
Note When this regulation was made, subsection 302-195 (2) of the Act mentioned the following persons:
(a) a member of the Defence Force;
(b) a member of the Australian Federal Police;
(c) a protective service officer within the meaning of the Australian Federal Police Act 1979;
(d) a member of a State or Territory police force.
Performance of duties
(2) A circumstance is that the military or police person died while performing the duties of a military or police person.
(3) A circumstance is that:
(a) the military or police person was off-duty at the time of his or her death; and
(b) his or her death occurred:
(i) in the course of an attempt to arrest a suspected offender; or
(ii) in the course of an attempt to prevent an offence; or
(iii) in the course of an attempt to rescue a person; or
(iv) while he or she was travelling to a place of work as a result of being recalled to duty.
Injury
(4) A circumstance is that the military or police person:
(a) died within 12 months after sustaining an injury; and
(b) died as a result of sustaining the injury; and
(c) sustained the injury while performing the duties of a military or police person.
(5) A circumstance is that the military or police person:
(a) was off-duty at the time of sustaining an injury; and
(b) sustained the injury:
(i) in the course of an attempt to arrest a suspected offender; or
(ii) in the course of an attempt to prevent an offence; or
(iii) in the course of an attempt to rescue a person; or
(iv) while he or she was travelling to a place of work as a result of being recalled to duty; and
(c) died within 12 months after sustaining the injury; and
(d) died as a result of sustaining the injury.
Overseas service
(6) A circumstance is that the military or police person:
(a) was a member of the Defence Force; and
(b) died while serving overseas, if the service was:
(i) warlike service mentioned in paragraph 6 (1) (a) of the Military Rehabilitation and Compensation Act 2004; or
(ii) non-warlike service mentioned in paragraph 6 (1) (b) of the Military Rehabilitation and Compensation Act 2004.
(7) A circumstance is that the military or police person:
(a) was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979; and
(b) died while serving overseas, if the service was:
(i) at a place specified in a determination under subsection 40H (1) of the Australian Federal Police Act 1979; and
(ii) on a peace-keeping or capacity-building mission.
(8) A circumstance is that the military or police person:
(a) was a member of a State or Territory police force; and
(b) died while serving overseas, if the service was:
(i) undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979; and
(ii) on a peace-keeping or capacity-building mission.
Consequences of duties
(9) A circumstance is that, as a result of action taken because the person was a military or police person, the military or police person sustained an injury from which he or she died:
(a) immediately; or
(b) within 12 months after sustaining the injury.
Example
The person was killed in retaliation for an action taken in the capacity of a military or police person.
Uncertainty about circumstances of death
(10) A circumstance is that:
(a) the military or police person has died; and
(b) it is not certain, after reasonable inquiry, whether the person died in a circumstance described in regulation 302-195A.
Note If it is uncertain whether the death falls within regulation 302-195A, the person will be taken to have died in the line of duty.
Interpretation
(11) For this regulation, the time when a military or police person is off-duty includes a time when he or she is:
(a) travelling to or from his or her place of work; or
(b) on a rostered day off work; or
(c) on leave from work.
302-195A Circumstances in which a person is taken not to have died in the line of duty
(1) This regulation sets out circumstances in which a person mentioned in subsection 302-195 (2) of the Act (a military or police person ) is taken not to have died in the line of duty.
Note When this regulation was made, subsection 302-195 (2) of the Act mentioned the following persons:
(a) a member of the Defence Force;
(b) a member of the Australian Federal Police;
(c) a protective service officer within the meaning of the Australian Federal Police Act 1979;
(d) a member of a State or Territory police force.
Off-duty
(2) A circumstance is that:
(a) the military or police person was off-duty at the time of his or her death; and
(b) none of subregulations 302-195 (3), (6), (7), (8) and (9) applies.
(3) A circumstance is that:
(a) the military or police person died as a result of sustaining an injury; and
(b) the military or police person was off-duty at the time of sustaining the injury; and
(c) none of subregulations 302-195 (5), (6), (7), (8) and (9) applies.
Incidental activity
(4) A circumstance is that:
(a) the military or police person's death related to an activity that was not directly related to the performance of his or her duties; and
(b) none of subregulations 302-195 (6), (7) and (8) applies.
Example
Undertaking a sporting activity.
Death after retirement
(5) A circumstance is that:
(a) the military or police person died after he or she retired as a military or police person; and
(b) none of subregulations 302-195 (4), (5) and (9) applies.
Suicide
(6) A circumstance is that the military or police person died as a result of committing suicide.
Natural causes or disease
(7) A circumstance is that:
(a) the military or police person died as a result of:
(i) natural causes; or
(ii) an illness or disease; and
(b) none of subregulations 302-195 (6), (7) and (8) applies.
Interpretation
(8) For this regulation, the time when a military or police person is off-duty includes a time when he or she is:
(a) travelling to or from his or her place of work; or
(b) on a rostered day off work; or
(c) on leave from work.