Division 7: Allowances for services in Antarctica – overview

 

TAX ALERT: PACMATE Annex 3.A, item 45.

4.4.42   Purpose
4.4.43   Definitions – general
4.4.44   Definition – day of embarkation
4.4.45   Definition – day of disembarkation

4.4.42   Purpose

 

A range of allowances may be available to compensate a member for the demands of service in Antarctica.

4.4.43   Definitions – general

 

This table defines terms used in Divisions 7 to 10.

 

Term

Definition in this Division

Antarctica

The area south of the Antarctic Convergence. It includes Macquarie Island.

Antarctic Convergence

The same meaning as in the Convention on the Conservation of Antarctic Marine Living Resources, as set out in the Schedule to the Antarctic Marine Living Resources Conservation Act 1981.

 

Note: Clause 4 of the Convention defines the Antarctic Convergence as follows:

“4. The Antarctic Convergence shall be deemed to be a line joining the following points along parallels of latitude and meridians of longitude:

50° S, 0°; 50° S, 30° E; 45° S, 30° E; 45° S, 80° E; 55° S, 80° E; 55° S, 150° E; 60° S, 150° E; 60° S, 50° W; 50° S, 50° W; 50° S, 0°.”

Day of embarkation

See clause 4.4.44 below.

Day of disembarkation

See clause 4.4.45 below.

Expedition

An Australian National Antarctic Research Expedition to

Antarctica.

Port

The port specified in the expedition itinerary as the port of embarkation or disembarkation of the expedition.

4.4.44   Definition – day of embarkation

 

This table defines 'day of embarkation'.

 

Item

If the ship sails from a port…

then the day of embarkation is…

1.

at or before 1200

the day the ship sails.

2.

after 1200

the day after the ship sails.

4.4.45   Definition – day of disembarkation

 

This table defines 'day of disembarkation'.

 

Item

If the ship docks in a port…

then the day of disembarkation is…

1.

at or before 1200

the day before the ship docks.

2.

after 1200

the day the ship docks.

 

PACMAN                                                              AL4 (February 2009)                                Chapter 4 – Part 4 Division 7 – 1