Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23ab:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AB (pt 2/4)
Character Range: 95896–98418

of the occurrence, been a member of the Defence Force rendering continuous full‑time service outside Australia while the taxpayer was allotted for duty in an operational area described in item 4, 5, 6, 7 8, 9, 10, 11, 12, 13 or 14 of Column 1 of Schedule 2 to the Veterans' Entitlements Act 1986, the Commonwealth would be liable to pay a pension under that Act in respect of the incapacity, impairment or death of the taxpayer;
the payment of compensation is exempt from income tax.
 (6) For the purposes of section 15‑2 of the Income Tax Assessment Act 1997, the total value of all allowances, gratuities, compensations, benefits, bonuses and premiums (in this subsection referred to as living allowances) allowed, given or granted in meals, sustenance or the use of premises or quarters (including payment in lieu of one or more of those living allowances) to a taxpayer in respect of, or for or in relation directly or indirectly to, United Nations service shall be deemed to be an amount calculated at the rate of $2 for each week of that service in which any of those living allowances were so allowed, given or granted, or in which payment in lieu of any of those living allowances was made, to the taxpayer.
 (7) Subject to subsections (8), (8A) and (9A) and subsection 79B(4), a taxpayer is entitled to a rebate of tax in his or her assessment in respect of income of a year of income in which he or she has performed United Nations service and derived income by way of salary, wages or other allowances in respect of that service. The amount of the rebate is:
 (a) where the total period of that service performed by the taxpayer during the year of income is more than one‑half of the year of income or where the taxpayer dies while performing that service during the year of income—an amount equal to the sum of:
 (i) $338; and
 (ii) the amount worked out using subsection (7A); or
 (b) in any other case—such amount as, in the opinion of the Commissioner, is reasonable in the circumstances, being an amount not greater than the amount of the rebate to which the taxpayer would have been entitled under this subsection if paragraph (a) had applied to him or her in respect of the year of income.
 (7A) For the purposes of subparagraph (7)(a)(ii), the amount is equal to 50% of the sum of the following rebates (if any) in respect of the year of income:
 (a) any tax offset to which the taxpayer is entitled under Subdivision 61‑A of the Income Tax Assessment Act 1997;
 (b) any notional tax offset to which the