INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 51.5.01 Defence allowances (Act s 51-5)

Commonwealth Consolidated Regulations

Defence allowances (Act s 51-5)

(1) For items 1.1 and 1.2 of section 51‑5 of the Act, an allowance:

(a) specified in an item of the table; and

(b) paid on or after 31 May 2005 under the provision of the Determination specified in the item;

is prescribed.

Item	Allowance	Provision of the Determination
1	separation allowance	Division 1 of Part 1 of Chapter 6
2	disturbance allowance	Division 2 of Part 1 of Chapter 6
3	rent allowance paid to a member without dependants or a member with dependants (separated) within the meaning of the Determination	Part 6 of Chapter 7
4	reimbursement of education costs for a child while the member is a resident in Australia	Part 4 of Chapter 8
5	reimbursement in place of a child's scholarship	Division 3 of Part 4 of Chapter 8
6	transfer allowance	Division 3 of Part 3 of Chapter 14
7	reimbursement of education costs for a child educated at the location of a member's long‑term posting overseas	Part 6 of Chapter 15
8	reimbursement of education costs for a child educated in Australia while the member is on a long‑term posting overseas	Part 6 of Chapter 15
9	deployment allowance	Division 1 of Part 9 of Chapter 17

(2) In this regulation:

"Determination" means Defence Determination 2005/15, Conditions of Service, made under the Defence Act 1903 , as in force on 31 May 2005.

Note Defence Determination 2005/15 is available on the Department of Defence website:

www.defence.gov.au/dpe/pac .