Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 (F2016L00710)
Schedule 3 Exemption for defence operations
Income Tax Assessment (1936 Act) Regulation 2015
3 Subsection 6(3) (table items 4 and 5)
Repeal the items, substitute:
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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 the following: (a) the Gulf of Aden; (b) the Gulf of Aqaba; (c) the Gulf of Oman; (d) the Gulf of Suez; (e) the Indian Ocean north of latitude 15°S and west of longitude 68°E; (f) the Persian Gulf; (g) the Red Sea; (h) the Strait of Hormuz |
14 May 2015 |
1 July 2017 |
|
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) Bahrain; (iii) Bosnia and Herzegovina; (iv) Bulgaria; (v) Croatia; (vi) Cyprus; (vii) Czech Republic; (viii) Estonia; (ix) Hungary; (x) Iraq; (xi) Jordan; (xii) Kuwait; (xiii) Montenegro; (xiv) Poland; (xv) Romania; (xvi) Qatar; (xvii) Syria; (xviii) Turkey east of longitude 35°E; (xix) United Arab Emirates; (b) the waters and superjacent airspace of the Persian Gulf |
9 September 2015 |
1 July 2017 |