Income Tax Assessment Regulations 1997 (Repealed)

Part 2 heading inserted by SR No 172 of 2002.

Division 51 heading inserted by SR No 172 of 2002.

Reg 51-5.01(1A) inserted by FRLI No F2020L01137, reg 4 and Sch 1 item 4, effective 6 September 2020.

Reg 51-5.01 substituted by FRLI No F2019L01641, reg 4 and Sch 1 item 26, effective 18 December 2019. Reg 51-5.01 formerly read:

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.

Reg 51-5.01 amended by FRLI No F2016L00170, reg 4 and Sch 1 item 22, by substituting the note, effective 5 March 2016. The note formerly read:

Note:

Defence Determination 2005/15 is available on the Department of Defence website: www.defence.gov.au/dpe/pac.

Reg 51-5.01 substituted by SLI No 368 of 2006, reg 3 and Sch 1 item 1, effective 15 December 2006, but does not affect an entitlement of a person that was created under regulation 51-5.01 of the Income Tax Assessment Regulations 1997 before that date. Reg 51-5.01 formerly read:

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, the following allowances, paid on or after 1 August 2003, are prescribed:

(a) a deployment allowance paid under Division 2 of Part 4 of Chapter 17 of the Determination;

(b) a disturbance allowance paid under Part 3 of Chapter 4 of the Determination;

(c) a reimbursement of education costs for a child paid under Part 1 of Chapter 5 of the Determination;

(d) a reimbursement in place of a child ' s scholarship paid under Part 2 of Chapter 5 of the Determination;

(e) a separation allowance paid under Part 2 of Chapter 4 of the Determination;

(f) a transfer allowance paid under Part 3 of Chapter 15 of the Determination;

(g) a rent allowance paid under Division 5 of Part 1 of Chapter 7 of the Determination to a member without dependants or a member with dependants (separated) within the meaning of the Determination.

51-5.01(2)
In this regulation:

Determination
means Defence Determination 2003/21, Conditions of Service made under the Defence Act 1903 , as in force on 1 August 2003.

Reg 51-5.01 substituted by SR No 278 of 2004.