Income Tax Assessment Amendment Regulations 2004 (No. 2) (Cth)

Income Tax Assessment Amendment Regulations 2004 (No. 2)1

Statutory Rules 2004 No. 2782

I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1997.

Dated 19 August 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MALCOLM BROUGH

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Income Tax Assessment Amendment Regulations 2004 (No. 2).

2Commencement

These Regulations commence on the date of their notification in the Gazette.

3Amendment of Income Tax Assessment Regulations 1997

Schedule 1 amends the Income Tax Assessment Regulations 1997.

Schedule 1Amendment

(regulation 3)

[1]Regulation 51-5.01

substitute

51-5.01Defence allowances (Act, s 51-5)

1. (1)

   For items 1.1 and 1.2 of section 51-5 of the Act, the following allowances, paid on or after 1 August 2003, are prescribed:

   1. (a)

      a deployment allowance paid under Division 2 of Part 4 of Chapter 17 of the Determination;

   (b) a disturbance allowance paid under Part 3 of Chapter 4 of the Determination;

   1. (c)

      a reimbursement of education costs for a child paid under Part 1 of Chapter 5 of the Determination;

   2. (d)

      a reimbursement in place of a child’s scholarship paid under Part 2 of Chapter 5 of the Determination;

   3. (e)

      a separation allowance paid under Part 2 of Chapter 4 of the Determination;

   4. (f)

      a transfer allowance paid under Part 3 of Chapter 15 of the Determination;

   5. (g)

      a rent allowance paid under Division 5 of Part 1 of Chapter 7 of the Determination to a member without dependants or a member with dependants (separated) within the meaning of the Determination.

2. (2)

   In this regulation:

Determination means Defence Determination 2003/21, Conditions of Service made under the Defence Act 1903, as in force on 1 August 2003.

Notes

1. These Regulations amend Statutory Rules 1997 No. 198, as amended by 1998 No. 85; 1999 Nos. 12, 78 and 147; 2000 Nos. 1 and 128; 2001 Nos. 18, 26, 288 and 321; 2002 Nos. 46, 65, 170 and 172; 2003 Nos. 39, 40, 108 and 373; 2004 No. 52.

2. Notified in the Commonwealth of Australia Gazette