INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 51 - Exempt amounts  

REGULATION 51-5.01   DEFENCE ALLOWANCES (ACT S 51-5)  

51-5.01(1)  
For items 1.1 and 1.2 of section 51-5 of the Act, an allowance:


(a) specified in an item of the table; and


(b) paid on or after 31 May 2005 under the provision of the Determination specified in the item;

is prescribed.


Item Allowance Provision of the Determination
1 separation allowance Division 1 of Part 1 of Chapter 6
2 disturbance allowance Division 2 of Part 1 of Chapter 6
3 rent allowance paid to a member without dependants or a member with dependants (separated) within the meaning of the Determination Part 6 of Chapter 7
4 reimbursement of education costs for a child while the member is a resident in Australia Part 4 of Chapter 8
5 reimbursement in place of a child ' s scholarship Division 3 of Part 4 of Chapter 8
6 transfer allowance Division 3 of Part 3 of Chapter 14
7 reimbursement of education costs for a child educated at the location of a member ' s long-term posting overseas Part 6 of Chapter 15
8 reimbursement of education costs for a child educated in Australia while the member is on a long-term posting overseas Part 6 of Chapter 15
9 deployment allowance Division 1 of Part 9 of Chapter 17

51-5.01(2)  
In this regulation:

Determination
means Defence Determination 2005/15, Conditions of Service, made under the Defence Act 1903 , as in force on 31 May 2005.

Note:

Defence Determination 2005/15 is a disallowable non-legislative instrument under former section 46B of the Acts Interpretation Act 1901 . Item 179 of Schedule 1 to the Acts and Instruments (Framework Reform) Act 2015 allows the instrument to be registered as a legislative instrument on the Federal Register of Legislation.





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