Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23ab:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AB (pt 1/4)
Character Range: 93491–96120

23AB  Income of certain persons serving with an armed force under the control of the United Nations
 (1) In this section:
prescribed taxpayer means a taxpayer who, being a resident of Australia, is, or is included in a class of persons that is, prescribed by the regulations for the purposes of this section.
tax deductions unapplied, in relation to a deceased person, means any amounts withheld under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service:
 (a) that have not been credited in payment of income tax; and
 (b) in respect of which a payment has not been made by the Commissioner.
the prescribed area has the same meaning as in section 79A.
United Nations service means service, other than service as a member of the Defence Force, performed, at the direction or with the approval of the Commonwealth, outside Australia with an armed force under the control of the United Nations, at a time when the person performing the service was a prescribed taxpayer.
 (2) The regulations may prescribe a person or a class of persons for the purposes of this section but shall not so prescribe a person or class of persons unless the salary, wages and allowances received by the person or by all the persons in that class, as the case may be, in respect of his, her or their United Nations service are paid, given or granted by the Commonwealth or by the United Nations for and on behalf of the Commonwealth.
 (3) A succeeding provision of this section does not apply in relation to a person if the regulations provide that that provision does not apply in relation to that person or in relation to a class of persons in which that person is included.
 (4) Subsection 12(2) (retrospective commencement of legislative instruments) of the Legislation Act 2003 does not apply to regulations made for the purposes of subsection (2) or (3) of this section.
 (5) Where:
 (a) a payment of compensation under the Safety, Rehabilitation and Compensation Act 1988 is made in respect of the incapacity, impairment or death of a taxpayer; and
 (b) the incapacity, impairment or death of the taxpayer resulted from an occurrence that happened during the performance by the taxpayer of United Nations service; and
 (c) if the taxpayer had, at the time of the happening 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