Income Tax Assessment Amendment Regulations 2009 (No. 5) (Cth)

Income Tax Assessment Amendment Regulations 2009 (No. 5)¹

Select Legislative Instrument 2009 No. 388

I, QUENTIN BRYCE, 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 14 December 2009

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

CHRIS BOWEN

Minister for Financial Services, Superannuation and Corporate Law

Name of Regulations

These Regulations are the Income Tax Assessment Amendment Regulations 2009 (No. 5).

Commencement

These Regulations commence, or are taken to have commenced, as follows:

(a)on 1 July 2008 — regulations 1 to 3 and Schedule 1;

(b)on 1 August 2009 — regulation 4 and Schedule 2;

(c)on the day after they are registered — regulation 5 and Schedule 3.

Amendment of Income Tax Assessment Regulations 1997 — Schedule 1

Schedule 1 amends the Income Tax Assessment Regulations 1997.

Amendment of Income Tax Assessment Regulations 1997 — Schedule 2

Schedule 2 amends the Income Tax Assessment Regulations 1997.

Amendment of Income Tax Assessment Regulations 1997 — Schedule 3

Schedule 3 amends the Income Tax Assessment Regulations 1997.

Schedule 1 Amendment taken to have commenced on 1 July 2008

(regulation 3)

[1] Schedule 4, item 504

omit

(other than sections 47 and 47A)

Schedule 2 Amendment taken to have commenced on 1 August 2009

(regulation 4)

[1] Schedule 4, item 505

substitute

505	Southern State Superannuation Act 2009 (other than section 30 (2) (h))

Schedule 3 Amendments commencing on the day after registration

(regulation 5)

[1] Division 302, first occurring

omit

[2] Subdivision 302‑D, before regulation 302-200.01

insert

302‑195Circumstances in which a person died in the line of duty

(1)For subsection 302‑195 (3) of the Act, the following subregulations sets out circumstances in which a deceased person mentioned in subsection 302‑195 (2) of the Act (a military or police person) died in the line of duty:

(a)in Australia or on overseas service — subregulations (2), (3), (4), (5), (9) or (10);

(b)on overseas service — subregulations (6), (7) and (8).

Note When this regulation was made, subsection 302‑195 (2) of the Act mentioned the following persons:

(a)a member of the Defence Force;

(b)a member of the Australian Federal Police;

(c)a protective service officer within the meaning of the Australian Federal Police Act 1979;

(d)a member of a State or Territory police force.

Performance of duties

(2)A circumstance is that the military or police person died while performing the duties of a military or police person.

(3)A circumstance is that:

(a)the military or police person was off duty at the time of his or her death; and

(b)his or her death occurred:

(i)in the course of an attempt to arrest a suspected offender; or

(ii)in the course of an attempt to prevent an offence; or

(iii)in the course of an attempt to rescue a person; or

(iv)while he or she was travelling to a place of work as a result of being recalled to duty.

Injury

(4)A circumstance is that the military or police person:

(a)died within 12 months after sustaining an injury; and

(b)died as a result of sustaining the injury; and

(c)sustained the injury while performing the duties of a military or police person.

(5)A circumstance is that the military or police person:

(a)was off duty at the time of sustaining an injury; and

(b)sustained the injury:

(i)in the course of an attempt to arrest a suspected offender; or

(ii)in the course of an attempt to prevent an offence; or

(iii)in the course of an attempt to rescue a person; or

(iv)while he or she was travelling to a place of work as a result of being recalled to duty; and

(c)died within 12 months after sustaining the injury; and

(d)died as a result of sustaining the injury.

Overseas service

(6)A circumstance is that the military or police person:

(a)was a member of the Defence Force; and

(b)died while serving overseas, if the service was:

(i)warlike service mentioned in paragraph 6 (1) (a) of the Military Rehabilitation and Compensation Act 2004; or

(ii)non‑warlike service mentioned in paragraph 6 (1) (b) of the Military Rehabilitation and Compensation Act 2004.

(7)A circumstance is that the military or police person:

(a)was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979; and

(b)died while serving overseas, if the service was:

(i)at a place specified in a determination under subsection 40H (1) of the Australian Federal Police Act 1979; and

(ii)on a peace‑keeping or capacity‑building mission.

(8)A circumstance is that the military or police person:

(a)was a member of a State or Territory police force; and

(b)died while serving overseas, if the service was:

(i)undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979; and

(ii)on a peace‑keeping or capacity‑building mission.

Consequences of duties

(9)A circumstance is that, as a result of action taken because the person was a military or police person, the military or police person sustained an injury from which he or she died:

(a)immediately; or

(b)within 12 months after sustaining the injury.

Example

The person was killed in retaliation for an action taken in his or her capacity as a military or police person.

Uncertainty about circumstances of death

A circumstance is that:

(a)the military or police person has died; and

(b)it is not certain, after reasonable inquiry, whether the person died in a circumstance described in regulation 302‑195A.

Note If it is uncertain whether the death falls within regulation 302‑195A, the person will be taken to have died in the line of duty.

Interpretation

For this regulation, the time when a military or police person is off duty includes a time when he or she is:

(a)travelling to or from his or her place of work; or

(b)on a rostered day off work; or

(c)on leave from work.

302‑195ACircumstances in which a person is taken not to have died in the line of duty

(1)This regulation sets out circumstances in which a person (a military or police person) mentioned in subsection 302‑195 (2) of the Act is taken not to have died in the line of duty.

Note When this regulation was made, subsection 302‑195 (2) of the Act mentioned the following persons:

(a)a member of the Defence Force;

(b)a member of the Australian Federal Police;

(c)a protective service officer within the meaning of the Australian Federal Police Act 1979;

(d)a member of a State or Territory police force.

Off duty

(2)A circumstance is that:

(a)the military or police person was off duty at the time of his or her death; and

(b)none of subregulations 302‑195 (3), (6), (7), (8) and (9) applies.

(3)A circumstance is that:

(a)the military or police person died as a result of sustaining an injury; and

(b)the military or police person was off duty at the time of sustaining the injury; and

(c)none of subregulations 302‑195 (5), (6), (7), (8) and (9) applies.

Incidental activity

(4)A circumstance is that:

(a)the military or police person’s death related to an activity that was not directly related to the performance of his or her duties; and

(b)none of subregulations 302‑195 (6), (7) and (8) applies.

Example

Undertaking a sporting activity.

Death after retirement

(5)A circumstance is that:

(a)the military or police person died after he or she retired as a military or police person; and

(b)none of subregulations 302‑195 (4), (5) and (9) applies.

Suicide

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

Natural causes or disease

(7)A circumstance is that:

(a)the military or police person died as a result of:

(i)natural causes; or

(ii)an illness or disease; and

(b)none of subregulations 302‑195 (6), (7) and (8) applies.

Interpretation

(8)For this regulation, the time when a military or police person is off duty includes a time when he or she is:

(a)travelling to or from his or her place of work; or

(b)on a rostered day off work; or

(c)on leave from work.

Note

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