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17 Jun 13 Exemption for pay and allowances of ADF members

Amendments have been made to the Income Tax Regulations 1936 in respect of tax arrangements for overseas defence service, by extending the end date of the income tax exemption for Operation Slipper to 30 June 2014: Income Tax Amendment Regulation 2013 (No 2) (SLI 2013 No 129; registered 14 June 2013). The previous end date was 30 June 2013.

Operation Slipper is the ADF contribution to the international campaign against terrorism and maritime security in the Middle East Area of Operations and countering piracy in the Gulf of Aden. Operation Slipper was previously approved until 30 June 2013. It has been extended to 30 June 2014.

The amendments extend the period for which service as part of Operation Slipper is “eligible duty” for the purposes of s 23AD ITAA 1936 to 30 June 2014.

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