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