The Tax Laws Amendment (2014 Measures No 1) Regulation 2014 was registered on Fri 13.6.2014. It amends the Income Tax Regulations 1936 to include service with the Australian Defence Force’s Operation Slipper in Afghanistan to be “eligible duty” and exempt from income tax.
It also makes consequential amendments to the Income Tax Assessment Regulations 1997 to address any issues that might otherwise arise from the closure of the Australian Valuation Office on 30 June 2014.
[LTN 112, 13/6/14]