Income Tax Assessment (1997 Act) Regulations 2021
302‑195.01 Circumstances in which a pers302‑195.01 Circumstances in which a person died in the line of duty
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302‑195.01 Circumstances in which a person died in the line of duty
(1) For the purposes of subsection 302‑195(3) of the Act, this section specifies the different circumstances in which a military or police person (the deceased person) died in the line of duty.
Note 1: For military or police person, see section 995‑1.01.
Note 2: However, if the deceased person died in a circumstance set out in section 302‑195.02, the person has not died in the line of duty for the purposes of subsection 302‑195(3) of the Act.
Note 3: This section is relevant for working out whether an individual is a death benefits dependant of a person under section 302‑195 of the Act.
Performance of duties (2) A circumstance is that the deceased person died while performing the duties of a military or police person. (3) A circumstance is that: (a) the deceased person was off duty at the time of the deceased person’s death; and (b) the deceased person’s death occurred: (i) in the course of an attempt to arrest a suspected offender; or (ii) in the course of an attempt to prevent an offence; or (iii) in the course of an attempt to rescue a person; or (iv) while the deceased person was travelling to a place of work as a result of being recalled to duty. Injury (4) A circumstance is that the deceased person: (a) died within 12 months after sustaining an injury; and (b) died as a result of sustaining the injury; and (c) sustained the injury while performing the duties of a military or police person. (5) A circumstance is that the deceased person: (a) was off duty at the time of sustaining an injury; and (b) sustained the injury: (i) in the course of an attempt to arrest a suspected offender; or (ii) in the course of an attempt to prevent an offence; or (iii) in the course of an attempt to rescue a person; or (iv) while the deceased person was travelling to a place of work as a result of being recalled to duty; and (c) died within 12 months after sustaining the injury; and (d) died as a result of sustaining the injury. Overseas service (6) A circumstance is that the deceased person: (a) was a member of the Defence Force; and (b) died while serving overseas, if the service was: (i) warlike service mentioned in paragraph 6(1)(a) of the Military Rehabilitation and Compensation Act 2004; or (ii) non‑warlike service mentioned in paragraph 6(1)(b) of the Military Rehabilitation and Compensation Act 2004. (7) A circumstance is that the deceased person: (a) was a member of the Australian Federal Police or a protective service officer within the meaning of the Australian Federal Police Act 1979; and (b) died while serving overseas, if the service was: (i) at a place specified in a determination under subsection 40H(1) of the Australian Federal Police Act 1979; and (ii) on a peace‑keeping or capacity‑building mission. (8) A circumstance is that the deceased person: (a) was a member of a State or Territory police force; and (b) died while serving overseas, if the service was: (i) undertaken as a special member of the Australian Federal Police under section 40E of the Australian Federal Police Act 1979; and (ii) on a peace‑keeping or capacity‑building mission. Consequences of duties (9) A circumstance is that, as a result of action taken because the deceased person was a military or police person, the deceased person sustained an injury from which the deceased person died: (a) immediately; or (b) within 12 months after sustaining the injury.