Income Tax Amendment (Defence Force Income Tax Exemptions) Regulation 2015 (78 of 2015)
Schedule 1 Amendments
Income Tax Regulations 1936
1 Regulation 7A
Repeal the regulation, substitute:
7A Declaration of eligible duty
For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if:
(a) the duty is in an area specified in the item; and
(b) the duty occurs:
(i) after the day specified in column 3 of the item; and
(ii) before the day (if any) specified in column 4 of the item.
|
Eligible duty |
||||
|---|---|---|---|---|
|
Column 1 |
Column 2 |
Column 3 |
Column 4 |
|
|
Item |
Organisation |
Area |
After the day |
Before the day |
|
1 |
Australian Defence Force on Operation Accordion |
The land area, territorial waters, airspace and superjacent airspace of the following countries: (a) the Kingdom of Bahrain; (b) the State of Qatar; (c) the United Arab Emirates. |
30 June 2014 |
1 July 2016 |
|
2 |
Australian Defence Force on Operation Augury |
The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan. |
3 July 2014 |
|
|
3 |
Australian Defence Force on Operation Highroad |
The land area, territorial waters, airspace and superjacent airspace of Afghanistan. |
31 December 2014 |
1 July 2016 |
|
4 |
Australian Defence Force on Operation Manitou |
The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of: (a) the Arabian Sea north of latitude 11°00'00?S and west of longitude 68°00'00?E; and (b) the Gulf of Aden; and (c) the Gulf of Oman; and (d) the Persian Gulf; and (e) the Red Sea; and (f) the Strait of Hormuz. |
30 June 2014 |
1 July 2016 |
|
5 |
Australian Defence Force on Operation Okra |
The following areas: (a) the land area, territorial waters, airspace and superjacent airspace of the following countries: (i) Albania; (ii) Bosnia and Herzegovina; (iii) Bulgaria; (iv) Croatia; (v) Cyprus; (vi) Czech Republic; (vii) Estonia; (viii) Hungary; (ix) Iraq; (x) Kuwait; (xi) Montenegro; (xii) Poland; (xiii) Romania (xiv) the Hashemite Kingdom of Jordan; (xv) the Kingdom of Bahrain; (xvi) the State of Qatar; (xvii) the United Arab Emirates; (b) the waters and superjacent airspace of the Persian Gulf. |
8 August 2014 |
1 July 2016 |
|
6 |
United Nations - Assistance Mission in Afghanistan (Operation Palate II) |
The land area, territorial waters, airspace and superjacent airspace of Afghanistan. |
26 June 2005 |
1 January 2016 |