Document ID: chunk:federal_register_of_legislation:C2011C00702:clause:2_2:p1
Version: federal_register_of_legislation:C2011C00702
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 1/2)
Character Range: 150097–153064

2               (a) an officer of the government of a *Commonwealth of Nations country; and                                                                                                                                                                   (a) your official salary; and                                                           that country exempts from income tax the salaries of officers of the government of the Commonwealth temporarily in that country for similar purposes in accordance with a similar arrangement
                (b) temporarily in Australia to render service on behalf of that country, or an *Australian government agency, in accordance with an *arrangement between the governments of that country and of the Commonwealth or of a State or Territory  (b) your *ordinary income, and your *statutory income, from a source outside Australia

 (2) The Conventions are:
 (a) the Vienna Convention on Diplomatic Relations, as having the force of law because of the Diplomatic Privileges and Immunities Act 1967;
 (b) the Vienna Convention on Consular Relations, as having the force of law because of the Consular Privileges and Immunities Act 1972.

Note: Those Conventions have the force of law in Australia because of those Acts and achieve substantially the same effect as item 1 of the table: see Article 34 of the Vienna Convention on Diplomatic Relations and Article 49 of the Vienna Convention on Consular Relations.

768‑105  Compensation arising out of Second World War

 (1) A payment to you is exempt from income tax if:
 (a) you are an Australian resident at the time when it would otherwise be included in your assessable income; and
 (b) the payment is from a source in a foreign country; and
 (c) the payment is in connection with:
 (i) any wrong or injury; or
 (ii) any loss of, or damage to, property; or
 (iii) any other detriment;
  suffered by you or another individual as a result of:
 (iv) persecution by the National Socialist regime of Germany during the National Socialist period; or
 (v) persecution during the Second World War by any other enemy of the Commonwealth or by a regime covered by subsection (3); or
 (vi) flight from persecution mentioned in subparagraph (iv) or (v); or
 (vii) participation in a resistance movement during the Second World War against forces of the National Socialist regime of Germany or against forces of any other enemy of the Commonwealth; and
 (d) the payment is not directly or indirectly from any of your *associates.

Note: An example of a detriment covered by subparagraph (c)(iii) is if you lost the opportunity to qualify for a pension because your period of contribution was cut short because you had to flee persecution by the National Socialist regime.

Duration of Second World War

 (2) Subsection (1) applies to:
 (a) the period immediately before the Second World War; and
 (b) the period immediately after the Second World War;
in the same way as it applies to