Income Tax Assessment Amendment Regulations 2009 (No. 5) (388 of 2009)

Schedule 3   Amendments commencing on the day after registration

[2]   Subdivision 302-D, before regulation 302-200.01

insert

302-195 Circumstances in which a person died in the line of duty

(1) For subsection 302-195 (3) of the Act, the following subregulations 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);

(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 theAustralian 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 theMilitary Rehabilitation and Compensation Act 2004; or

(ii) non-warlike service mentioned in paragraph 6 (1) (b) of theMilitary 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 theAustralian 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 theAustralian 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 theAustralian 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 his or her capacity as 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 (a military or police person ) mentioned in subsection 302-195 (2) of the Act 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.