Commonwealth Numbered Regulations

INCOME TAX AMENDMENT REGULATIONS 2009 (NO. 2) (SLI NO 156 OF 2009) - SCHEDULE 1

(regulation 3)

[1]           Regulation 6

substitute

6               Prescribed classes of persons (Act, subsection 23AB (2))

         (1)   For subsection 23AB (2) of the Act, the following classes of persons are prescribed:

                (a)    members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus;

               (b)    Australian residents serving with UNMIT in Timor-Leste on or after 25 August 2006.

         (2)   For paragraph (1) (b):

"UNMIT" means the United Nations Integrated Mission in Timor-Leste, established by the United Nations Security Council on 25 August 2006.

[2]           Regulation 7A

substitute

7A            Declaration of eligible duty (Act, subsection 23AD (2))

                For subsection 23AD (2) of the Act, each of the following is eligible duty:

                (a)    duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001:

                          (i)    the area bounded by the following geographical coordinates:

                                   (A)     48 ° 00 ¢ N 81 ° 00 ¢ E;

                                   (B)     48 ° 00 ¢ N 35 ° 00 ¢ E;

                                   (C)     12 ° 00 ¢ N 35 ° 00 ¢ E;

                                   (D)     12 ° 00 ¢ N 81 ° 00 ¢ E;

                         (ii)    the Diego Garcia land mass and territorial waters;

                         (iii)    the greater of:

                                   (A)     the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07 °  18.6 ¢ S 072 ° 24.6 ¢ E; and

                                   (B)     the declared Air Defence Identification Zone for Diego Garcia;

               (b)    duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);

                (c)    duty with Operation Catalyst, on or after 16 July 2003, within:

                          (i)    the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:

                                   (A)     Iraq;

                                   (B)     Kuwait;

                                   (C)     Bahrain;

                                   (D)     Qatar;

                                    (E)     United Arab Emirates;

                                    (F)     Saudi Arabia (north of the geographic coordinate 23° 00 ¢ N); and

                         (ii)    the waters and airspace of the following places:

                                   (A)     the Persian Gulf;

                                   (B)     the Strait of Hormuz;

               (d)    duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive);

                (e)    duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive).