122Appointments etc. not invalid because of defect etc. in connection with appointment

122  Appointments etc. not invalid because of defect etc. in connection with appointment   The appointment of an officer or enlistment of a member of the Defence Force and any extension of such an appointment or enlistment is not invalid because of a defect or irregularity in connection with the appointment, enlistment or extension, as the case may be. 122AA  Taxation consequences of disposals of assets to defence companies  (1) This section applies where a CGT event (within the meaning of the Income Tax Assessment Act 1997) happens in relation to a CGT asset (within the meaning of that Act) of the Commonwealth and all of the following conditions are satisfied:  (aa) the event involves a company acquiring the asset;  (a) the company is:  (i) Australian Defence Industries Pty Ltd; or  (ii) Aerospace Technologies of Australia Pty Ltd;  (b) the event happens under a scheme:  (i) for the reorganisation of defence‑related activities; and  (ii) associated with the establishment of the company;  (c) for the purposes of the Income Tax Assessment Act 1997, the asset was acquired by the Commonwealth before 20 September 1985;  (d) before 20 September 1985, the asset was used, or intended for use, for defence‑related purposes;  (2) For the purposes of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997, the company is taken to have acquired the asset before 20 September 1985.  (4) In calculating the deductions (if any) allowable to the company under Subdivision 40‑B of the Income Tax Assessment Act 1997 in respect of the asset, the adjustable value of the asset to the company at the time of the acquisition of the asset is the amount that would have been its adjustable value to the Commonwealth just before that time if:  (a) the Commonwealth had been a taxpayer; and  (b) the asset had been used by the Commonwealth exclusively for the purpose of producing assessable income.  (5) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purpose of giving effect to this section. 122B  Exercise of rights and discharge of duties and obligations by legal officers   A legal officer acting in that capacity is entitled to exercise his or her professional rights, and discharge his or her professional duties and obligations, in accordance with the generally accepted rights, duties and obligations applying to legal practitioners. 123  Immunity from certain State and Territory laws  (1) A member of the Defence Force is not bound by any law of a State or Territory:  (a) that would require the member to have permission (whether in the form of a licence or otherwise) to use or to have in his or her possession, or would require the member to register, a vehicle, vessel, animal, firearm or other thing belonging to the Commonwealth; or  (b) that would require the member to have permission (whether in the form of a licence or otherwise) to do anything in the course of his or her duties as a member of the Defence Force.  (2) The Secretary, or an APS employee authorised in writing by the Secretary, may, by instrument in writing, declare:  (i) who is an APS employee; and  (ii) who is employed in the Department in, or in connection with, the manufacture of firearms; or  (b) a person who is employed by a body corporate concerned with the manufacture of firearms, being a body corporate declared by the regulations to be a body corporate in relation to which this subsection applies; to be an authorised employee for the purposes of this subsection and, where such a declaration is made in relation to a person, the person continues to be an authorised employee for the purposes of this subsection while the person continues to be so employed.  (2A) A declaration under subsection (2) may be made by declaring the person holding a particular office or occupying a particular position to be an authorised employee for the purposes of that subsection.  (3) A person who is an authorised employee for the purposes of subsection (2) does not contravene any law of a State or Territory that would require the person to have permission (whether in the form of a licence or otherwise) to have in his or her possession a firearm by reason only of having such a firearm in his or her possession, without such permission, in the performance of his or her duties. 123AA  Immunity in relation to certain assistance  (1) A protected person (see subsection (3)) is not subject to any liability (whether civil or criminal) in respect of anything the protected person does or omits to do, in good faith, in the performance or purported performance of the protected person’s duties, if:  (a) the duties are in respect of the provision of assistance, by or on behalf of the ADF or the Department, to:  (i) the Commonwealth or a State or Territory, or a Commonwealth, State or Territory authority or agency; or  (ii) members of the community; and  (b) the assistance is provided to prepare for a natural disaster or other emergency that is imminent, or to respond to one that is occurring or recover from one that occurred recently; and  (c) the assistance is provided at the direction of the Minister under subsection (2).  (2) The Minister may, in writing, direct the provision of assistance in relation to a natural disaster or other emergency if the Minister is satisfied of either or both of the following:  (a) the nature or scale of the natural disaster or other emergency makes it necessary, for the benefit of the nation, for the Commonwealth, through use of the ADF’s or Department’s special capabilities or available resources, to provide the assistance;  (b) the assistance is necessary for the protection of Commonwealth agencies, Commonwealth personnel or Commonwealth property.  (3) Each of the following is a protected person:  (a) a member of the Defence Force;  (b) an APS employee in the Department;  (c) a person authorised under subsection (4) to perform duties in respect of the provision of assistance mentioned in subsection (1).  (4) The Chief of the Defence Force, or the Secretary, may, in writing, authorise a person, or each person in a class of persons, to perform duties in respect of the provision of assistance mentioned in subsection (1), if the person, or each person in the class of persons, is any of the following:  (a) an APS employee or other employee of the Commonwealth or a Commonwealth authority or agency;  (b) a member of the naval, military or air force of a foreign country, or a member of a foreign police force (however described).  (5) The Minister may, in writing, delegate the Minister’s power to make a direction under subsection (2) to the Chief of the Defence Force or the Secretary. Note: Sections 34AA to 34A of the Acts Interpretation Act 1901 contain provisions relating to delegations.  (6) In performing a delegated function or exercising a delegated power, the delegate must comply with any written directions of the Minister.  (7) A direction made under subsection (2) is not a legislative instrument.  (8) This section does not prevent assistance being provided by or on behalf of the ADF or the Department in circumstances where a direction has not been made under subsection (2).