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Schedule 4—Tax exemption for payments made under the Defence Force Ombudsman Scheme

Schedule 4 Tax exemption for payments made under the Defence Force Ombudsman Scheme

   

Income Tax Assessment Act 1997

1  Section 11-15 (table item headed “defence”)

Omit:

Defence Abuse Reparation Scheme, payments under......

51-5

2  Section 11-15 (table item headed “defence”)

After:

Defence Force member, compensation payments for loss of deployment allowance for warlike service.......



51-5

insert:

Defence Force Ombudsman recommendation, reparation payments and additional payments in relation to............................................................................

51-5

3  Section 51-5 (table item 1.7)

Repeal the item, substitute:

1.7

a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by section 14 or 14B of the Ombudsman Regulations 2017

the reparation payment or additional payment

none

4  At the end of section 51-5

Add:

Note:          Reparation payments under section 14 or 14B of the Ombudsman Regulations 2017 relate to abuse in the Defence Force.

5  Application of amendments

The amendments made by this Schedule apply in relation to the 2017-18 income year and later income years.