Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 5

5. Section 23AC of the Principal Act is amended:

   (a)  by inserting after paragraph (2)(ca) the following paragraph:

"(cb) if the operational area is Cambodia - there is in force a certificate in
writing issued by the Chief of the Defence Force to the effect that the
allotment concerned was in respect of the member's service as part of:

        (i)    the group called the United Nations Advance Mission in
               Cambodia; or

        (ii)   the group called the United Nations Transitional Authority in
               Cambodia;";

   (b)  by inserting after subsection 23AC(2) the following subsections:

"(2A) A certificate issued in accordance with paragraph (2)(cb) shall cease to
have force only in accordance with a certificate of revocation signed by the
Chief of the Defence Force.

"(2B) A certificate of revocation made in accordance with subsection (2A) is a
disallowable instrument for the purposes of section 46A of the Acts 
Interpretation Act 1901 .";

   (c)  by omitting from paragraph (3)(b) "9 June 1991" and substituting "the
        termination date (if any) applicable to the operational area";

   (d)  by omitting "or (ca)" from subsections (4) and (5) and substituting ",
        (ca) or (cb)";

   (e)  by inserting after subsection (6A) the following subsection:

"(6B) For the purposes of this section, the area comprising Cambodia is taken
to have become an operational area on 20 October 1991.";

   (f)  by inserting in subsection (7) the following definition: "
        'termination date', in relation to an operational area covered by
        subsection (6) or (6A), means 9 June 1991;";
(g) by omitting "or (6A)" from the definition of "operational area" in
subsection (7) and substituting ", (6A) or (6B)".