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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 51 - Exempt amounts    View history reference

SECTION 51-5  Defence  

 View history reference ITAA 36


Defence
ItemIf you are:... the following amounts are exempt from income tax:... subject to these exceptions and special conditions:
1.1a member of the Defence Force(a)payments of allowances or bounty of a kind prescribed in the regulations; andnone
   (b)the *market value of rations and quarters supplied to you without charge 
...........
 1.1Aa member of the Defence Forcecompensation payments for loss of deployment allowance for warlike servicesee section 51-32
...........
1.2a recipient of a payment in respect of a member of the Defence Forcepayments of allowances or bounty of a kind prescribed in the regulationsnone
...........
1.4a member of:pay and allowances as a memberexcept pay and allowances for continuous full time service
 (a)the Naval Reserve; or   
 (b)the Army Reserve; or   
 (c)the Air Force Reserve   
...........
1.5a former member of:compensation payments for loss of pay and/or allowances as a membersee section 51-33
 (a)the Naval Reserve; or   
 (b)the Army Reserve; or   
 (c)the Air Force Reserve   
...........
1.6a recipient of an ex-gratia payment from the Commonwealth known as the F-111 Deseal/Reseal Ex-gratia Lump Sum Paymentthe ex-gratia paymentnone
...........
1.7a recipient of a payment from the Commonwealth under the Defence Abuse Reparation Schemethe paymentnone


 



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