Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 302.195A

         (1)   This regulation sets out circumstances in which a person mentioned in subsection 302‑195 (2) of the Act (a military or police person ) is taken not to have died in the line of duty.

Note    When this regulation was made, subsection 302‑195 (2) of the Act mentioned the following persons:

(a)   a member of the Defence Force;

(b)   a member of the Australian Federal Police;

(c)   a protective service officer within the meaning of the Australian Federal Police Act 1979 ;

(d)   a member of a State or Territory police force.

Off‑duty

         (2)   A circumstance is that:

                (a)    the military or police person was off‑duty at the time of his or her death; and

               (b)    none of subregulations 302‑195 (3), (6), (7), (8) and (9) applies.

         (3)   A circumstance is that:

                (a)    the military or police person died as a result of sustaining an injury; and

               (b)    the military or police person was off‑duty at the time of sustaining the injury; and

                (c)    none of subregulations 302‑195 (5), (6), (7), (8) and (9) applies.

Incidental activity

         (4)   A circumstance is that:

                (a)    the military or police person's death related to an activity that was not directly related to the performance of his or her duties; and

               (b)    none of subregulations 302‑195 (6), (7) and (8) applies.

Example

Undertaking a sporting activity.

Death after retirement

         (5)   A circumstance is that:

                (a)    the military or police person died after he or she retired as a military or police person; and

               (b)    none of subregulations 302‑195 (4), (5) and (9) applies.

Suicide

         (6)   A circumstance is that the military or police person died as a result of committing suicide.

Natural causes or disease

         (7)   A circumstance is that:

                (a)    the military or police person died as a result of:

                          (i)    natural causes; or

                         (ii)    an illness or disease; and

               (b)    none of subregulations 302‑195 (6), (7) and (8) applies.

Interpretation

         (8)   For this regulation, the time when a military or police person is off‑duty includes a time when he or she is:

                (a)    travelling to or from his or her place of work; or

               (b)    on a rostered day off work; or

                (c)    on leave from work.