Taxation Ruling

TR 93/37A1 - Addendum

Income tax: Medicare levy - Defence Force personnel on overseas postings


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 93/37 to reflect the changes to the definition of a dependant pursuant to subsection 251R(3) of the Income Tax Assessment Act 1936 as amended by the Tax Laws Amendment (2005 Measures No. 3) Act 2005 applicable to assessments for the 2005-06 and later years of income.

TR 93/37 is amended as follows:

1. Paragraph 3

Omit 'Income Tax Assessment Act 1936,'; substitute 'Income Tax Assessment Act 1936 (ITAA 1936),[1]'.

2. Paragraph 10

Omit the paragraph; substitute:

10. This Ruling applies to years of income commencing both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

3. Paragraph 11, under the heading ' dependants'

Omit the paragraph; substitute:

has the same meaning as appears in subsection 251R(3) that is a spouse, a child less than 21[2] years of age or a child aged 21 to 24 who is a full time student and the Defence Force member contributes to their maintenance.

4. Related Rulings/Determinations

After the reference number; insert:

Related Rulings/Determinations
IT 2342; TR 93/35; TR 2006/10

5. Legislative references

Omit the references; substitute:

- ITAA 1936
- ITAA 1936 251R(3)
- ITAA 1936 251T(a)
- ITAA 1936 251U(1)(a)
- ITAA 1936 251U(1)(a)
- Tax Laws Amendment (2005 Measures No. 3) Act 2005 Sch 5
- TAA 1953

This Addendum applies on and from 1 July 2005.

Commissioner of Taxation
30 January 2013


All legislative references are to the ITAA 1936 unless otherwise indicated.

As amended by Item 3 of Schedule 5 to the Tax Laws Amendment (2005 Measures No. 3) Act 2005.


ATO references:
NO 1-440FTPU

ISSN 1039 - 0731