Income Tax Amendment Regulations 2009 (No. 2)1
Select Legislative Instrument 2009 No. 156
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936.
Dated 24 June 2009
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
NICK SHERRY
Assistant Treasurer
1 Name of Regulations
These Regulations are the Income Tax Amendment Regulations 2009 (No. 2).
2 Commencement
These Regulations commence as follows:
(a) on the day after they are registered — regulations 1 to 3 and Schedule 1;
(b) on 1 July 2009 — regulation 4 and Schedule 2.
3 Amendment of Income Tax Regulations 1936
Schedule 1 amends the Income Tax Regulations 1936.
4 Amendment of Income Tax Regulations 1936
Schedule 2 amends the Income Tax Regulations 1936.
Schedule 1 Amendments
(regulation 3)
[1] Regulation 6
substitute
6 Prescribed classes of persons (Act, subsection 23AB (2))
(1) For subsection 23AB (2) of the Act, the following classes of persons are prescribed:
(a) members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus;
(b) Australian residents serving with UNMIT in Timor-Leste on or after 25 August 2006.
(2) For paragraph (1) (b):
UNMIT means the United Nations Integrated Mission in Timor-Leste, established by the United Nations Security Council on 25 August 2006.
[2] Regulation 7A
substitute
7A Declaration of eligible duty (Act, subsection 23AD (2))
For subsection 23AD (2) of the Act, each of the following is eligible duty:
(a) duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001:
(i) the area bounded by the following geographical coordinates:
(A) 48° 00¢ N 81° 00¢ E;
(B) 48° 00¢ N 35° 00¢ E;
(C) 12° 00¢ N 35° 00¢ E;
(D) 12° 00¢ N 81° 00¢ E;
(ii) the Diego Garcia land mass and territorial waters;
(iii) the greater of:
(A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07° 18.6¢ S 072° 24.6¢ E; and
(B) the declared Air Defence Identification Zone for Diego Garcia;
(b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II);
(c) duty with Operation Catalyst, on or after 16 July 2003, within:
(i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places:
(A) Iraq;
(B) Kuwait;
(C) Bahrain;
(D) Qatar;
(E) United Arab Emirates;
(F) Saudi Arabia (north of the geographic coordinate 23° 00¢ N); and
(ii) the waters and airspace of the following places:
(A) the Persian Gulf;
(B) the Strait of Hormuz;
(d) duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive);
(e) duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive).
Schedule 2 Amendments
(regulation 4)
[1] Regulation 150AB, heading
substitute
150AB Eligibility — amount of rebate income
[2] Paragraph 150AD (b)
omit
for a later year of income:
insert
for a year of income ending after 30 June 1997 and before 1 July 2009:
[3] Subparagraph 150AD (b) (ii)
omit
the excess.
insert
the excess; and
[4] After paragraph 150AD (b)
insert
(c) for a later year of income:
(i) if the relevant income-recipient’s rebate income of the year of income does not exceed his or her rebate threshold — the taxpayer’s rebate amount; or
(ii) if the relevant income-recipient’s rebate income of the year of income exceeds his or her rebate threshold — the taxpayer’s rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess.
[5] Paragraph 151 (1) (a)
omit
taxable income
insert
rebate income
[6] Paragraph 151 (1) (b)
omit
taxable income
insert
rebate income
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.
