Income Tax Assessment Amendment Regulations 2006 (No. 5) (Cth)

Income Tax Assessment Amendment Regulations 2006 (No. 5)¹

Select Legislative Instrument 2006 No. 368

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 13 December 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

PETER CRAIG DUTTON

Minister for Revenue and Assistant Treasurer

Name of Regulations

These Regulations are the Income Tax Assessment Amendment Regulations 2006 (No. 5).

Commencement

These Regulations commence on the day after they are registered.

Amendment of Income Tax Assessment Regulations 1997

Schedule 1 amends the Income Tax Assessment Regulations 1997.

Transitional

The amendment made by Schedule 1 does not affect an entitlement of a person that was created under regulation 51‑5.01 of the Income Tax Assessment Regulations 1997 before the commencement of these Regulations.

Schedule 1 Amendment

(regulation 3)

[1] Regulation 51‑5.01

substitute

51‑5.01Defence allowances (Act s 51‑5)

(1)For items 1.1 and 1.2 of section 51‑5 of the Act, an allowance:

(a)specified in an item of the table; and

(b)paid on or after 31 May 2005 under the provision of the Determination specified in the item;

is prescribed.

Item	Allowance	Provision of the Determination
1	separation allowance	Division 1 of Part 1 of Chapter 6
2	disturbance allowance	Division 2 of Part 1 of Chapter 6
3	rent allowance paid to a member without dependants or a member with dependants (separated) within the meaning of the Determination	Part 6 of Chapter 7
4	reimbursement of education costs for a child while the member is a resident in Australia	Part 4 of Chapter 8
5	reimbursement in place of a child’s scholarship	Division 3 of Part 4 of Chapter 8
6	transfer allowance	Division 3 of Part 3 of Chapter 14
7	reimbursement of education costs for a child educated at the location of a member’s long‑term posting overseas	Part 6 of Chapter 15
8	reimbursement of education costs for a child educated in Australia while the member is on a long‑term posting overseas	Part 6 of Chapter 15
9	deployment allowance	Division 1 of Part 9 of Chapter 17

(2)In this regulation:

Determination means Defence Determination 2005/15, Conditions of Service, made under the Defence Act 1903, as in force on 31 May 2005.

Note Defence Determination 2005/15 is available on the Department of Defence website:

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See