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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 - REG 51.5.01

Defence allowances

  (1)   For the purposes of items   1.1 and 1.2 of section   51 - 5 of the Act, an allowance specified in an item of the following table is prescribed if the allowance is either:

  (a)   paid under the specified provision of the 2013 allowances determination; or

  (b)   paid under the specified provision of the conditions determination.

 

Prescribed allowances

Item

Column 1

Allowance

Column 2

Provision

1

Separation allowance

Division B.3 of the 2013 allowances determination

2

Disturbance allowance

Division   1 of Part   1 of Chapter   6 of the conditions determination

3

Rent allowance paid to a member without dependants or to a member with dependants (unaccompanied)

Division   1 of Part   8 of Chapter   7 of the conditions determination

4

Education assistance

Part   4 of Chapter   8 of the conditions determination

5

Transfer allowance

Division   3 of Part   3 of Chapter   14 of the conditions determination

6

Reimbursement of education costs for a child educated at the location of a member's long - term posting overseas

Part   6 of Chapter   15 of the conditions determination

7

Reimbursement of education costs for a child educated in Australia while the member is on a long - term posting overseas

Division   5 of Part   6 of Chapter   15 of the conditions determination

8

Deployment allowance

Division   1 of Part   7 of Chapter   17 of the conditions determination

 

  (2)   For the purposes of item   1.7 of the table in section   51 - 5 of the Act, sections   14 and 14B of the Ombudsman Regulations   2017 are prescribed.

  (3)   In this instrument:

"2013 allowances determination" means DFRT Determination No.   11 of 2013, ADF Allowances , made under section   58H of the Defence Act 1903 .

Note:   The 2013 allowances determination could in 2021 be viewed on the Defence Force Remuneration Tribunal's website (http://dfrt.gov.au).

"conditions determination" means Defence Determination   2016/19, Conditions of service , made under section   58B of the Defence Act 1903 .



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