Document ID: chunk:federal_register_of_legislation:C2017C00337:clause:4_10:p1
Version: federal_register_of_legislation:C2017C00337
Segment Type: clause
Provision Reference: sch 4 cl 10 (pt 1/2)
Character Range: 147541–150202

10  Sections 51‑32 and 51‑33
Repeal the sections, substitute:

51‑32  Compensation payments for loss of tax exempt payments
 (1) A compensation payment for the loss of pay or an allowance for your warlike service is exempt from income tax if:
 (a) the compensation 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 or disease caused the loss of your pay or allowance; and
 (d) your pay or allowance was payable under the Defence Act 1903 or under a determination under that Act.
 (2) A compensation payment for the loss of pay or an allowance for your warlike service is exempt from income tax if:
 (a) the compensation payment is made under the Military Rehabilitation and Compensation Act 2004 in respect of a service injury or disease (as defined in that Act); and
 (b) you sustained your service injury or contracted your service disease, or your service injury or disease was aggravated or materially contributed to, while covered by a certificate in force under paragraph 23AD(1)(a) of the Income Tax Assessment Act 1936; and
 (c) your injury or disease caused the loss of your pay or allowance; and
 (d) your pay or allowance was payable under the Defence Act 1903 or under a determination under that Act.
 (3) Subsections (4) and (5) apply to:
 (a) a deployment allowance; or
 (b) some other allowance that is exempt from income tax specified in writing by the Minister administering section 1 of the Defence Act 1903 for the purposes of this subsection;
that is payable under a determination under that Act for your non‑warlike service.
 (4) A compensation payment for the loss of the allowance is exempt from income tax if:
 (a) the compensation 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) your injury caused the loss of your allowance.
 (5) A compensation payment for the loss of the allowance is exempt from income tax if:
 (a) the compensation payment is made under the Military Rehabilitation and Compensation Act 2004 in respect of a service injury or disease (as defined in that Act); and
 (b) your injury or disease caused the loss of your allowance.

51‑33  Compensation payments for loss of pay and/or allowances as a Defence reservist
 (1) A compensation payment for the loss of your pay or an allowance is exempt from income tax if:
 (a) the compensation payment is made under the Safety,