Income Tax Assessment Regulations 1997 (Repealed)

Pt 2A heading inserted by SLI No 80 of 2011, reg 3 and Sch 1 item 1, effective 26 March 2009.

Div 302 (first occurring) repealed by SLI No 388 of 2009, reg 5 and Sch 3 item 1, effective 17 December 2009.

Div 302 inserted by SLI No 328 of 2007, reg 3 and Sch 1 item 1, applicable in relation to an income year that begins on or after 1 July 2007. Note, the positioning of this Division, after Div 292, is according to SLI No 326 of 2007.

Reg 302-195 repealed by SLI No 388 of 2009, reg 5 and Sch 3 item 1, effective 17 December 2009. Reg 302-195 formerly read:

REGULATION 302-195 CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY  
302-195(1)
For subsection 302-195(3) of the Act, this regulation 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); and

(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 the Australian Federal Police Act 1979 ;

(d) a member of a State or Territory police force.

Performance of duties

302-195(2)
A circumstance is that the military or police person died while performing the duties of a military or police person.

302-195(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

302-195(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.

302-195(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

302-195(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 the Military Rehabilitation and Compensation Act 2004 ; or

(ii) non-warlike service mentioned in paragraph 6(1)(b) of the Military Rehabilitation and Compensation Act 2004 .

302-195(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 the Australian 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 the Australian Federal Police Act 1979 ; and

(ii) on a peace-keeping or capacity-building mission.

302-195(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 the Australian Federal Police Act 1979 ; and

(ii) on a peace-keeping or capacity-building mission.

Consequences of duties

302-195(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 the capacity of a military or police person.

Uncertainty about circumstances of death

302-195(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

302-195(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.

Reg 302-195 inserted by SLI No 328 of 2007, reg 3 and Sch 1 item 1, applicable in relation to an income year that begins on or after 1 July 2007.