Super tax break for defence and police personnel killed in line of duty
Peter Dutton
Non-dependant members of families of Australian Defence Force personnel, Australian Federal Police, and state and territory police killed in the line of duty are to receive concessional tax treatment of lump sum super death benefits.
The changes to the Income Tax Assessment Act 1997 announced today by Minister for Revenue and Assistant Treasurer Peter Dutton will provide non-dependants with the same concessional tax treatment for lump sum super death benefits as dependants.
“From July, 2007, eligible non-dependants of ADF personnel and police will pay no tax on the superannuation benefit left to them by someone who has died in the line of duty,” Dutton said.
“This measure recognises the valuable role played by these men and women in maintaining the safety and security of our nation and our interests, at home and abroad.”
The measure is retrospective from January 1, 1999, resulting in non-dependant members of ADF and AFP personnel killed in recent overseas deployments receiving a refund on any additional tax paid on a super death benefit.
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