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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 302.195.01

Circumstances in which a person died in the line of duty

             (1)  For the purposes of subsection 302-195(3) of the Act, this section specifies the different circumstances in which a military or police person (the deceased person ) died in the line of duty.

Note 1:       For military or police person , see section 995-1.01.

Note 2:       However, if the deceased person died in a circumstance set out in section 302-195.02, the person has not died in the line of duty for the purposes of subsection 302-195(3) of the Act.

Note 3:       This section is relevant for working out whether an individual is a death benefits dependant of a person under section 302-195 of the Act.

Performance of duties

             (2)  A circumstance is that the deceased person died while performing the duties of a military or police person.

             (3)  A circumstance is that:

                     (a)  the deceased person was off duty at the time of the deceased person's death; and

                     (b)  the deceased person's death occurred:

                              (i)  in the course of an attempt to arrest a suspected offender; or

                             (ii)  in the course of an attempt to prevent an offence; or

                            (iii)  in the course of an attempt to rescue a person; or

                            (iv)  while the deceased person was travelling to a place of work as a result of being recalled to duty.

Injury

             (4)  A circumstance is that the deceased person:

                     (a)  died within 12 months after sustaining an injury; and

                     (b)  died as a result of sustaining the injury; and

                     (c)  sustained the injury while performing the duties of a military or police person.

             (5)  A circumstance is that the deceased person:

                     (a)  was off duty at the time of sustaining an injury; and

                     (b)  sustained the injury:

                              (i)  in the course of an attempt to arrest a suspected offender; or

                             (ii)  in the course of an attempt to prevent an offence; or

                            (iii)  in the course of an attempt to rescue a person; or

                            (iv)  while the deceased person was travelling to a place of work as a result of being recalled to duty; and

                     (c)  died within 12 months after sustaining the injury; and

                     (d)  died as a result of sustaining the injury.

Overseas service

             (6)  A circumstance is that the deceased person:

                     (a)  was a member of the Defence Force; and

                     (b)  died while serving overseas, if the service was:

                              (i)  warlike service mentioned in paragraph 6(1)(a) of the Military Rehabilitation and Compensation Act 2004 ; or

                             (ii)  non-warlike service mentioned in paragraph 6(1)(b) of the Military Rehabilitation and Compensation Act 2004 .

             (7)  A circumstance is that the deceased person:

                     (a)  was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979 ; and

                     (b)  died while serving overseas, if the service was:

                              (i)  at a place specified in a determination under subsection 40H(1) of the Australian Federal Police Act 1979 ; and

                             (ii)  on a peace-keeping or capacity-building mission.

             (8)  A circumstance is that the deceased person:

                     (a)  was a member of a State or Territory police force; and

                     (b)  died while serving overseas, if the service was:

                              (i)  undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979 ; and

                             (ii)  on a peace-keeping or capacity-building mission.

Consequences of duties

             (9)  A circumstance is that, as a result of action taken because the deceased person was a military or police person, the deceased person sustained an injury from which the deceased person died:

                     (a)  immediately; or

                     (b)  within 12 months after sustaining the injury.

Example:     The deceased person was killed in retaliation for an action taken in the deceased person's capacity as a member of a State or Territory police force.

Uncertainty about circumstances of death

           (10)  A circumstance is that:

                     (a)  the deceased person has died in a circumstance in any of subsections (2) to (9); and

                     (b)  it is not certain, after reasonable inquiry, whether the deceased person has died in a circumstance specified in section 302-195.02.

Interpretation

           (11)  For the purposes of this section and section 302-195.02, the time when a person is off duty includes a time when the person is:

                     (a)  travelling to or from the person's place of work; or

                     (b)  on a rostered day off work; or

                     (c)  on leave from work.



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