INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 51 - Exempt amounts  

SECTION 51-5   Defence  



Defence
Item If you are: ... the following amounts are exempt from income tax: ... subject to these exceptions and special conditions:
1.1 a member of the Defence Force (a) payments of allowances or bounty of a kind prescribed in the regulations; and none
(b) the *market value of rations and quarters supplied to you without charge
.
  1.1A a member of the Defence Force compensation payments for loss of deployment allowance for warlike service see section 51-32
.
1.2 a recipient of a payment in respect of a member of the Defence Force payments of allowances or bounty of a kind prescribed in the regulations none
.
1.4 a member of: pay and allowances as a member except pay and allowances for continuous full time service
(a) the Naval Reserve; or
(b) the Army Reserve; or
(c) the Air Force Reserve
.
1.5 a former member of: compensation payments for loss of pay and/or allowances as a member see section 51-33
(a) the Naval Reserve; or
(b) the Army Reserve; or
(c) the Air Force Reserve
.
1.6 a recipient of an ex-gratia payment from the Commonwealth known as the F-111 Deseal/Reseal Ex-gratia Lump Sum Payment the ex-gratia payment none
.
1.7 a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by section 14 or 14B of the Ombudsman Regulations 2017 the reparation payment or additional payment none

Note:

Reparation payments under section 14 or 14B of the Ombudsman Regulations 2017 relate to abuse in the Defence Force.


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