51‑33 Compensation payments for loss of 51‑33 Compensation payments for loss of pay and/or allowances as a Defence reservist

#### 51‑33 Compensation payments for loss of pay and/or allowances as a Defence reservist (1) A compensation payment for the loss of your pay or an allowance is exempt from income tax if: (a) the compensation payment is made under the Safety, Rehabilitation and Compensation Act 1988 in respect of an injury (as defined in that Act) you suffered; and (b) you suffered your injury while serving as a member of the Naval Reserve, Army Reserve or Air Force Reserve (but not while on continuous full time service); and (c) your pay or allowance was payable for service of a kind described in paragraph (b). (2) A compensation payment for the loss of your pay or an allowance is exempt from income tax if: (a) the compensation payment is made under the Military Rehabilitation and Compensation Act 2004 in respect of a service injury or disease (as defined in that Act); and (b) you sustained your service injury or contracted your service disease, or your service injury or disease was aggravated or materially contributed to, while serving as a member of the Naval Reserve, Army Reserve or Air Force Reserve; and (c) your pay or allowance was payable for service of a kind described in paragraph (b); and (d) the compensation payment is worked out by reference to your normal earnings (as defined in that Act) as a part‑time Reservist (as defined in that Act). 11 After Subdivision 52‑C Insert: