Income Tax Amendment Regulations 2009 (No. 2) (156 of 2009)

Schedule 1   Amendments

[2]   Regulation 7A

substitute

7A Declaration of eligible duty (Act, subsection 23AD (2))

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

(a) duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001:

(i) the area bounded by the following geographical coordinates:

(A) 48 00 N 81 00 E;

(B) 48 00 N 35 00 E;

(C) 12 00 N 35 00 E;

(D) 12 00 N 81 00 E;

(ii) the Diego Garcia land mass and territorial waters;

(iii) the greater of:

(A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07 18.6 S 072 24.6 E; and

(B) the declared Air Defence Identification Zone for Diego Garcia;

(b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);

(c) duty with Operation Catalyst, on or after 16 July 2003, within:

(i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:

(A) Iraq;

(B) Kuwait;

(C) Bahrain;

(D) Qatar;

(E) United Arab Emirates;

(F) Saudi Arabia (north of the geographic coordinate 23° 00 N); and

(ii) the waters and airspace of the following places:

(A) the Persian Gulf;

(B) the Strait of Hormuz;

(d) duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive);

(e) duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive).