CTHRepealedLegislation
Income Tax Regulations 1936
7ADeclaration of eligible duty
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7A Declaration of eligible duty
For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if: (a) the duty is in an area specified in the item; and (b) the duty occurs: (i) after the day specified in column 3 of the item; and (ii) before the day (if any) specified in column 4 of the item.
<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:343.55pt; 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:20.45pt; 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:57.1pt; 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:119.4pt; 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:53.8pt; 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:49.6pt; 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:20.45pt; 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:57.1pt; 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:119.4pt; 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:53.8pt; 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:49.6pt; 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:20.45pt; 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="Tabletext0"><span>1</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>Australian Defence Force on Operation Accordion</span></p></td><td style="width:119.4pt; 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="Tabletext0"><span>The land area, territorial waters, airspace and superjacent airspace of the following countries:</span></p><p class="Tablea"><span>(a) the Kingdom of Bahrain;</span></p><p class="Tablea"><span>(b) the State of Qatar;</span></p><p class="Tablea"><span>(c) the United Arab Emirates.</span></p></td><td style="width:53.8pt; 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="Tabletext0"><span>30</span><span> </span><span>June 2014</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span>1</span><span> </span><span>July 2016</span></p></td></tr><tr><td style="width:20.45pt; 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="Tabletext0"><span>2</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>Australian Defence Force on Operation Augury</span></p></td><td style="width:119.4pt; 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="Tabletext0"><span>The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan.</span></p></td><td style="width:53.8pt; 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="Tabletext0"><span>3</span><span> </span><span>July 2014</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span></span></p></td></tr><tr><td style="width:20.45pt; 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="Tabletext0"><span>3</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>Australian Defence Force on Operation Highroad</span></p></td><td style="width:119.4pt; 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="Tabletext0"><span>The land area, territorial waters, airspace and superjacent airspace of Afghanistan.</span></p></td><td style="width:53.8pt; 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="Tabletext0"><span>31</span><span> </span><span>December 2014</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span>1</span><span> </span><span>July 2016</span></p></td></tr><tr><td style="width:20.45pt; 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="Tabletext0"><span>4</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>Australian Defence Force on Operation Manitou</span></p></td><td style="width:119.4pt; 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="Tabletext0"><span>The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of:</span></p><p class="Tablea"><span>(a) the Arabian Sea north of latitude 11°00′00″S and west of longitude 68°00′00″E; and</span></p><p class="Tablea"><span>(b) the Gulf of Aden; and</span></p><p class="Tablea"><span>(c) the Gulf of Oman; and</span></p><p class="Tablea"><span>(d) the Persian Gulf; and</span></p><p class="Tablea"><span>(e) the Red Sea; and</span></p><p class="Tablea"><span>(f) the Strait of Hormuz.</span></p></td><td style="width:53.8pt; 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="Tabletext0"><span>30</span><span> </span><span>June 2014</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span>1</span><span> </span><span>July 2016</span></p></td></tr><tr><td style="width:20.45pt; 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="Tabletext0"><span>5</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>Australian Defence Force on Operation Okra</span></p></td><td style="width:119.4pt; 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="Tabletext0"><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>(i) Albania;</span></p><p class="Tablei"><span>(ii) Bosnia and Herzegovina;</span></p><p class="Tablei"><span>(iii) Bulgaria;</span></p><p class="Tablei"><span>(iv) Croatia;</span></p><p class="Tablei"><span>(v) Cyprus;</span></p><p class="Tablei"><span>(vi) Czech Republic;</span></p><p class="Tablei"><span>(vii) Estonia;</span></p><p class="Tablei"><span>(viii) Hungary;</span></p><p class="Tablei"><span>(ix) Iraq;</span></p><p class="Tablei"><span>(x) Kuwait;</span></p><p class="Tablei"><span>(xi) Montenegro;</span></p><p class="Tablei"><span>(xii) Poland;</span></p><p class="Tablei"><span>(xiii) Romania</span></p><p class="Tablei"><span>(xiv) the Hashemite Kingdom of Jordan;</span></p><p class="Tablei"><span>(xv) the Kingdom of Bahrain;</span></p><p class="Tablei"><span>(xvi) the State of Qatar;</span></p><p class="Tablei"><span>(xvii) 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:53.8pt; 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="Tabletext0"><span>8</span><span> </span><span>August 2014</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span>1</span><span> </span><span>July 2016</span></p></td></tr><tr><td style="width:20.45pt; 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="Tabletext0"><span>6</span></p></td><td style="width:57.1pt; 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="Tabletext0"><span>United Nations—Assistance Mission in Afghanistan (Operation Palate II)</span></p></td><td style="width:119.4pt; 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="Tabletext0"><span>The land area, territorial waters, airspace and superjacent airspace of Afghanistan.</span></p></td><td style="width:53.8pt; 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="Tabletext0"><span>26</span><span> </span><span>June 2005</span></p></td><td style="width:49.6pt; 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="Tabletext0"><span>1</span><span> </span><span>January 2016</span></p></td></tr></tbody></table>