Income Tax Assessment Act 1997
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| Defence | |||||
| Item | If you are: | … the following amounts are exempt from income tax: | … subject to these exceptions and special conditions: | ||
| 1.1 | a member of the Defence Force | (a) | payments of allowances or bounty of a kind prescribed in the regulations; and | none | |
| (b) | the *market value of rations and quarters supplied to you without charge | ||||
| . | |||||
| 1.1A | a member of the Defence Force | compensation payments for loss of deployment allowance for warlike service | see section 51-32 | ||
| . | |||||
| 1.2 | a recipient of a payment in respect of a member of the Defence Force | payments of allowances or bounty of a kind prescribed in the regulations | none | ||
| . | |||||
| 1.4 | a member of: | pay and allowances as a member | except pay and allowances for continuous full time service | ||
| (a) | the Naval Reserve; or | ||||
| (b) | the Army Reserve; or | ||||
| (c) | the Air Force Reserve | ||||
| . | |||||
| 1.5 | a former member of: | compensation payments for loss of pay and/or allowances as a member | see section 51-33 | ||
| (a) | the Naval Reserve; or | ||||
| (b) | the Army Reserve; or | ||||
| (c) | the Air Force Reserve | ||||
| . | |||||
| 1.6 | a recipient of an ex-gratia payment from the Commonwealth known as the F-111 Deseal/Reseal Ex-gratia Lump Sum Payment | the ex-gratia payment | none | ||
| . | |||||
| 1.7 | a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by a prescribed provision of regulations made under the Ombudsman Act 1976 | the reparation payment or additional payment | none |
Note:
Reparation payments referred to in item 1.7 relate to abuse in the Defence Force.
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