Exemption for base pay and allowances deployed defence personnel - regs amended
19 Jun 2012
Income Tax Amendment Regulation 2012 (No 2) was made on 14 June 2012 and registered on the Federal Register of Legislative Instruments on 18 June 2011 as Select Legislative Instrument 2012 No 115.
The regulation amends the Income Tax Regulations 1936 to update the existing end dates to ensure that the base pay and allowances for deployed defence personnel remains exempt for the period of the extension.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.