Income Tax Amendment Regulations 2009 (No. 2)

(156 of 2009)

Dated 24 June 2009

Income Tax Assessment Act 1936

1   Name of Regulations

These Regulations are theIncome Tax Amendment Regulations 2009 (No. 2).

2   Commencement

These Regulations commence as follows:

(a) on the day after they are registered - regulations 1 to 3 and Schedule 1;

(b) on 1 July 2009 - regulation 4 and Schedule 2.

3   Amendment of Income Tax Regulations 1936

Schedule 1 amends theIncome Tax Regulations 1936.

4   Amendment of Income Tax Regulations 1936

Schedule 2 amends theIncome Tax Regulations 1936.

Schedule 1   Amendments

[1]   Regulation 6

substitute

6 Prescribed classes of persons (Act, subsection 23AB (2))

(1) For subsection 23AB (2) of the Act, the following classes of persons are prescribed:

(a) members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus;

(b) Australian residents serving with UNMIT in Timor-Leste on or after 25 August 2006.

(2) For paragraph (1) (b):

UNMIT means the United Nations Integrated Mission in Timor-Leste, established by the United Nations Security Council on 25 August 2006.

[2]   Regulation 7A

substitute

7A Declaration of eligible duty (Act, subsection 23AD (2))

For subsection 23AD (2) of the Act, each of the following is eligible duty:

(a) duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001:

(i) the area bounded by the following geographical coordinates:

(A) 48 00 N 81 00 E;

(B) 48 00 N 35 00 E;

(C) 12 00 N 35 00 E;

(D) 12 00 N 81 00 E;

(ii) the Diego Garcia land mass and territorial waters;

(iii) the greater of:

(A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07 18.6 S 072 24.6 E; and

(B) the declared Air Defence Identification Zone for Diego Garcia;

(b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);

(c) duty with Operation Catalyst, on or after 16 July 2003, within:

(i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:

(A) Iraq;

(B) Kuwait;

(C) Bahrain;

(D) Qatar;

(E) United Arab Emirates;

(F) Saudi Arabia (north of the geographic coordinate 23° 00 N); and

(ii) the waters and airspace of the following places:

(A) the Persian Gulf;

(B) the Strait of Hormuz;

(d) duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive);

(e) duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive).

Schedule 2   Amendments

[1]   Regulation 150AB, heading

substitute

150AB Eligibility - amount of rebate income

[2]   Paragraph 150AD (b)

omit

for a later year of income:

insert

for a year of income ending after 30 June 1997 and before 1 July 2009:

[3]   Subparagraph 150AD (b) (ii)

omit

the excess.

insert

the excess; and

[4]   After paragraph 150AD (b)

insert

(c) for a later year of income:

(i) if the relevant income-recipient's rebate income of the year of income does not exceed his or her rebate threshold - the taxpayer's rebate amount; or

(ii) if the relevant income-recipient's rebate income of the year of income exceeds his or her rebate threshold - the taxpayer's rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess.

[5]   Paragraph 151 (1) (a)

omit

taxable income

insert

rebate income

[6]   Paragraph 151 (1) (b)

omit

taxable income

insert

rebate income