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In a press release issued on 5 April 2007, the Minister for Revenue and Assistant Treasurer, Peter Dutton, announced that non-dependants of ADF personnel, Australian Federal Police including Australian Protective Service Officers, and state and territory police killed in the line of duty (or as a result of injuries sustained in the line of duty) will receive access to the same concessional tax treatment for superannuation death benefits as dependants when they receive a lump sum superannuation death benefit.

“This will mean that from 1 July 2007, eligible non-dependants will pay no tax on the superannuation benefit left to them by someone who has died in the line of duty,” Mr Dutton said.

The measure will take effect retrospectively from 1 January 1999.  This will mean, for example, that the non-dependant family members of deceased ADF and AFP personnel killed in recent overseas deployments, such as Indonesia and the Solomon Islands, will receive a refund of any additional tax paid on the superannuation death benefit. To give effect to this change, the Australian Government will shortly introduce amendments to the ITAA 1997. Cases that have occurred over the period from 1 January 1999 to the date the legislation takes effect will receive an ex gratia payment.  These payments will be administered by the ATO.

For a copy of the Minister's press release, No 2007/032, 5 April 2007, go here

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