Document ID: chunk:federal_register_of_legislation:C2010C00573:clause:2_4
Version: federal_register_of_legislation:C2010C00573
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 4589–5974

4  After section 51‑30
Insert:

51‑32  Compensation payments for loss of deployment allowance for warlike service

  A compensation payment for the loss of your deployment allowance for warlike service is exempt from income tax if:
 (a) the payment is made under the Safety, Rehabilitation and Compensation Act 1988 in respect of an injury (as defined in that Act) you suffered; and
 (b) you suffered your injury while covered by a certificate in force under paragraph 23AD(1)(a) of the Income Tax Assessment Act 1936; and
 (c) your injury caused the loss of your deployment allowance; and
 (d) your deployment allowance was payable under a determination under the Defence Act 1903.

51‑33  Compensation payments for loss of pay and/or allowances as a Defence reservist

  A compensation payment for the loss of your pay and/or allowances is exempt from income tax if:
 (a) the payment is made under the Safety, Rehabilitation and Compensation Act 1988 in respect of an injury (as defined in that Act) you suffered; and
 (b) you suffered your injury while serving as a member of the Naval Reserve, Army Reserve or Air Force Reserve (but not while on continuous full time service); and
 (c) your injury was the sole or dominant reason for you stopping being a member of that Reserve; and
 (d) your pay and/or allowances were payable for service of a kind described in paragraph (b).