Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 302.195.02

Circumstances in which a person has not died in the line of duty

             (1)  For the purposes of subsection 302-195(3) of the Act, this section specifies different circumstances in which, despite section 302-195.01, a military or police person (the deceased person ) has not died in the line of duty.

Off duty

             (2)  A circumstance is that:

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

                     (b)  none of subsections 302-195.01(3), (6), (7), (8) and (9) apply.

             (3)  A circumstance is that:

                     (a)  the deceased person died as a result of sustaining an injury; and

                     (b)  the deceased person was off duty at the time of sustaining the injury; and

                     (c)  none of subsections 302-195.01(5), (6), (7), (8) and (9) apply.

Incidental activity

             (4)  A circumstance is that:

                     (a)  the deceased person's death related to an activity that was not directly related to the performance of the deceased person's duties; and

                     (b)  none of subsections 302-195.01(6), (7) and (8) apply.

Example :    The person's death related to undertaking a sporting activity.

Death after retirement

             (5)  A circumstance is that:

                     (a)  the deceased person died after retiring from being a military or police person; and

                     (b)  none of subsections 302-195.01(4), (5) and (9) apply.

Suicide

             (6)  A circumstance is that the deceased person died as a result of committing suicide.

Natural causes or disease

             (7)  A circumstance is that:

                     (a)  the deceased person died as a result of:

                              (i)  natural causes; or

                             (ii)  an illness or disease; and

                     (b)  none of subsections 302-195.01(6), (7) and (8) apply.



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