Federal Register of Legislation - Australian Government

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Exemptions as amended, taking into account amendments up to Income Tax - Temporary Flood and Cyclone Reconstruction Levy Exemptions Amendment Determination 2012 (No. 1)
Administered by: Treasury
Registered 17 May 2012
Start Date 12 May 2012

 

 

 

 

 


Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011

as amended

made under subsection 4-10(2) of the

Income Tax (Transitional Provisions) Act 1997

This compilation was prepared on 17 May 2012
taking into account amendments up to Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions Amendment Determination 2012 (No. 1)

Prepared by the Personal and Retirement Income Division,
Department of the Treasury, Canberra

 


Schedule 1: Classes of individuals who do not pay temporary flood and cyclone reconstruction levy

 

                1.     Recipients of Australian Government Disaster Recovery Payment

                A class is individuals to whom all of the following apply:

(a)          the individual is eligible for an Australian Government Disaster Recovery Payment under Part 2.24 of the Social Security Act 1991 as a result of a natural disaster that occurred during the 2010-11 or 2011‑12 financial year; and

(b)          the individual receives the payment by 30 June 2012.

                2.     Individuals affected by a natural disaster declared under the Natural Disaster Relief and Recovery Arrangements

(1)   A class is individuals to whom all of the following apply:

(a)          a declaration is made under the Natural Disaster Relief and Recovery Arrangements because of a natural disaster that occurred during the 2010–11 or 2011–12 financial year; and

(b)          the individual was at least 16 years old at the time of the natural disaster, or was receiving a social security payment (within the meaning of the Social Security Act 1991) at that time; and

(c)          the individual satisfies the requirements in paragraph 1061K(1)(b) of the Social Security Act 1991 (about residency) at the time of the natural disaster; and

(d)         at least one of the following conditions applies:

                                                                 (i)            as a direct result of the natural disaster:

(A)       the individual was seriously injured; or

(B)       an Australian was killed and that Australian was an immediate family member of the individual; or

(C)       the individual’s principal place of residence was destroyed or sustained major damage; or

(D)       the individual was unable to gain access to his or her principal place of residence for at least 24 hours; or

(E)        the individual was stranded in his or her principal place of residence for at least 24 hours; or

                                                               (ii)            as a result of the natural disaster, the individual’s principal place of residence was without electricity, water, gas, sewerage service or another essential service for at least 48 hours; or

                                                             (iii)            the individual is the principal carer of a child (within the meaning of the Social Security Act 1991) to whom sub-paragraph (i) or (ii) applies.

         (2)   In this item:

destroyed, for a place of residence, includes a residence damaged to the extent that it must be demolished.

immediate family member, of an individual, means:

(a)           the individual’s spouse ; or

(b)          the individual’s child; or

(c)           the individual’s parent; or

(d)          the individual’s legal guardian; or

(e)           the individual’s brother or sister.

major damage, for a residence, means:

(a)           damage to at least a quarter of the interior of the residence; or

(b)          that the residence is structurally unsound; or

(c)           damage to the residence that exposes at least a quarter of the interior of the residence to the elements; or

(d)          sewerage contamination of the interior of the residence.

seriously injured, for an individual, means:

(a)           the individual has sustained an injury; and

(b)          because of the injury:

                                                                             (i)            the individual was admitted to hospital; or

                                                                           (ii)            under normal circumstances, the individual would have been admitted to hospital.

                (3)    In this item, a place of residence is an individual’s principal place of residence if the individual:

(a)           normally resides at the place; and

(b)          has a lawful right to reside at the place.

                3.     New Zealand citizens holding a special category visa who are not eligible for Australian Government Disaster Recovery Payment

                (1)    A class is individuals who are recipients of ex-gratia payments because they meet the following conditions:

                                                                 (i)            the individual is a New Zealand citizen who arrived in Australia after 26 February 2001 under special category (subclass 444) visa within the meaning of the Migration Regulations 1994; and

                                                               (ii)            the individual met the eligibility requirements to be a recipient of an Australian Government Disaster Recovery Payment under Part 2.24 of the Social Security Act 1991 in relation to a natural disaster that occurred during the 2010–11 or 2011–12 financial year (except that the individual is not a resident within the meaning of the Social Security Act 1991);

                                                             (iii)            for an individual who was affected in the 2010–11 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2007–08, 2008–09 or 2009–10 income years; and

                                                             (iv)            for an individual who was affected in the 2011–12 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2008–09, 2009–10 or 2010–11 income years.

 

Notes to the Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011

Note 1

The Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011 (in force under subsection 4-10(2) of the Income Tax (Transitional Provisions) Act 1997) as shown in this compilation is amended as indicated in the Table below.

Table of Instruments

Title

Date of FRLI registration

Date of
commencement

Application, saving or
transitional provisions

Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011

8 June 2011 (see F2011L00981)

 

9 June 2011

 

Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions Amendment Determination 2012 (No. 1)

11 May 2012 (see F2012L01017)

12 May 2012

 

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Schedule 1

 

Schedule 1............................

am. 2012 No. 1