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21 Jun 11 Tax arrangements for overseas defence service – regulations amended

Amendments to the Income Tax Regulations 1936 have updated the regulations in respect of tax arrangements for overseas defence service, for the purposes of s 23AD ITAA 1936: Income Tax Amendment Regulations 2011 (No 3) (SLI 2011 No 110; made 16 June 2011; registered 20 June 2011).

Section 23AD exempts the pay and allowances earned by ADF members from income tax where there is a certificate in force, issued in writing by the Chief of the Defence Force, to the effect that the members are on “eligible duty”.

The amendments provide an end date of 31 December 2012 for Operation Palate II (duty with the United Nations Assistance Mission in Afghanistan). The amendments also provide end dates of 16 November 2011 for Operation Kruger (the ADF contribution to the provision of security to the Australian Embassy in Iraq), and 31 December 2012 for Operation Riverbank (the ADF contribution to the United Nations Assistance Mission in Iraq).