Income Tax Assessment (1936 Act) Regulation 2015
6Defence Force members performing certain overseas duty—eligible duty
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6 Defence Force members performing certain overseas duty—eligible duty
(1) For subsection 23AD(2) of the Act, duty: (a) with an organisation specified in column 1 of an item of the table in subsection (3); and (b) after the day specified in column 3 of that item; is declared to be eligible duty if the duty is in an area specified in column 2 of the item. (2) For subparagraph 23AD(3)(b)(iii) of the Act, the latest time before the day specified in column 4 of the item (if any) is prescribed in relation to that eligible duty. (3) The table is:
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="5" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Eligible duty</span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span></span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 3</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 4</span></p></td></tr><tr><td style="width:8.88%; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:19.14%; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Organisation</span></p></td><td style="width:36.72%; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Area</span></p></td><td style="width:18.22%; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>After the day</span></p></td><td style="width:17.04%; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Before the day</span></p></td></tr></thead><tbody><tr><td style="width:8.88%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:19.14%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Accordion</span></p></td><td style="width:36.72%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The land area, territorial waters, airspace and superjacent airspace of the following countries:</span></p><p class="Tablea"><span>(a) Bahrain;</span></p><p class="Tablea"><span>(b) Qatar;</span></p><p class="Tablea"><span>(c) the United Arab Emirates</span></p></td><td style="width:18.22%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30</span><span> </span><span>June 2014</span></p></td><td style="width:17.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Augury</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The following areas:</span></p><p class="Tablea"><span>(a) the land area and superjacent airspace of Afghanistan;</span></p><p class="Tablea"><span>(b) the land area, territorial waters, airspace and superjacent airspace of the following countries:</span></p><p class="Tablei"><span>(i) Iraq;</span></p><p class="Tablei"><span>(ii) Jordan;</span></p><p class="Tablei"><span>(iii) Syria;</span></p><p class="Tablei"><span>(iv) the United Arab Emirates</span></p><p class="Tablei"><span></span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span><span> </span><span>July 2014</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>3</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Australian Defence Force on Operation Highroad</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>The land area and superjacent airspace of Afghanistan</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>31</span><span> </span><span>December 2014</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Manitou</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of the following:</span></p><p class="Tablea"><span>(a) the Gulf of Aden;</span></p><p class="Tablea"><span>(b) the Gulf of Aqaba;</span></p><p class="Tablea"><span>(c) the Gulf of Oman;</span></p><p class="Tablea"><span>(d) the Gulf of Suez;</span></p><p class="Tablea"><span>(e) the Indian Ocean north of latitude 15°S and west of longitude 70°E;</span></p><p class="Tablea"><span>(f) the Persian Gulf;</span></p><p class="Tablea"><span>(g) the Red Sea;</span></p><p class="Tablea"><span>(h) the Strait of Hormuz</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span><span> </span><span>May 2015</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Okra</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The following areas:</span></p><p class="Tablea"><span>(a) the land area, territorial waters, airspace and superjacent airspace of the following countries:</span></p><p class="Tablei"><span>(ii) Bahrain;</span></p><p class="Tablei"><span>(vi) Cyprus;</span></p><p class="Tablei"><span>(x) Iraq;</span></p><p class="Tablei"><span>(xi) Jordan;</span></p><p class="Tablei"><span>(xii) Kuwait;</span></p><p class="Tablei"><span>(xvi) Qatar;</span></p><p class="Tablei"><span>(xvii) Syria;</span></p><p class="Tablei"><span>(xviii) Turkey east of longitude 35°E;</span></p><p class="Tablei"><span>(xix) the United Arab Emirates;</span></p><p class="Tablea"><span>(b) the waters and superjacent airspace of the Persian Gulf</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span><span> </span><span>September 2015</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5AA</span></p></td><td style="width:19.14%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Paladin</span></p></td><td style="width:36.72%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The land area, territorial waters, airspace and superjacent airspace of the following countries:</span></p><p class="Tablea"><span>(a) Egypt;</span></p><p class="Tablea"><span>(b) Israel;</span></p><p class="Tablea"><span>(c) Jordan;</span></p><p class="Tablea"><span>(d) Lebanon;</span></p><p class="Tablea"><span>(e) Syria</span></p></td><td style="width:18.22%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2020</span></p></td><td style="width:17.04%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5A</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Defence Force on Operation Steadfast</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The land area, territorial waters, airspace and superjacent airspace of Iraq</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span><span> </span><span>September 2018</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>5B</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Australian Defence Force on Operation Orenda</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>The land area and superjacent airspace of Mali</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>1</span><span> </span><span>April 2020</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span></span></p></td></tr><tr><td style="width:8.88%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:19.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>United Nations—Assistance Mission in Afghanistan (Operation Palate II)</span></p></td><td style="width:36.72%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The land area and superjacent airspace of Afghanistan</span></p></td><td style="width:18.22%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26</span><span> </span><span>June 2005</span></p></td><td style="width:17.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>January 2017</span></p></td></tr></tbody></table>