Division 3: Exemptions from contribution

 

TAX ALERT: PACMATE Annex 3.A, item 125.

7.3.22   Members who do not pay to live in
7.3.23   Member required to live in temporarily
7.3.24   Member on temporary duty in another location
7.3.25   Member on leave
7.3.25A  ...

7.3.22   Members who do not pay to live in

1.

For a period a member is in any of these groups, they do not have to pay to live in.

 

a.

A member with dependants who lives in temporarily for Service reasons.

 

b.

A member with dependants (unaccompanied).

 

c.

A normal entry recruit during basic recruit training.

 

ca.

A Reserve recruit during basic recruit training

 

d.

A member posted to a seagoing submarine.

 

e.

The member is absent from Australia on a deployment.

Note: Their contribution ceases on the day they board a ship or aircraft for the journey from Australia to the operational area.

 

ea.

...

 

f.

A member sharing a room with four or more other persons.

 

g.

A member who is in hospital.

 

h.

A member who is entitled to Antarctic allowance.

See: Chapter 4 Part 4 Division 8

 

i.

A member in custody, in prison or on detention under the Defence Force Discipline Act 1982.

2.

For a period a member is in any of these groups, they do not have to pay to live in. They must meet the conditions for their group.

 

a.

A member temporarily living in accommodation that is below level 1 but suitable for a short stay.

Example: A member in transit or on a course.

Note: It is expected that members will occupy living-in accommodation in these circumstances for less than 21 days.

 

b.

A member who has been living under field conditions or on a seagoing ship. In these cases, the living-in contribution is nil from the 22nd day of a continuous period in which the member was living under these conditions. This subclause applies even if the period after that day is broken by a return of up to seven days to their accommodation.

Note: This means that the member must contribute for the first 21 days.

Example: A member who has just spent 30 days at sea occupies their living-in accommodation for five days and then rejoins the ship when it sails again. The member's contribution will not be restarted for the short period in which the member occupied living-in accommodation.

Non-example: A member who has just spent 30 days at sea occupies their living-in accommodation for 10 days and then rejoins the ship when it sails again. The member's contribution will restart on occupation of living-in accommodation, and will continue until the member has been on the ship for more than 21 days.

 

c.

A member on Reserve service who meets all these conditions.

 

i.

They are required to live in temporarily for Service reasons.

 

ii.

The period of living-in is less than six months.

 

iii.

They are undertaking a training commitment.

 

 

Examples: Overnight duty, courses or operational requirements.

 

d.

A member on Reserve service who meets all these conditions.

 

i.

They are performing consecutive days of duty.

 

ii.

They cannot return home overnight.

 

iii.

Living-in accommodation has been made available to the member.

 

 

Example: A member working Monday to Friday. Their unit is too far away from their home to commute each day. The member returns home on weekends.

7.3.23   Member required to live in temporarily

 

A member without dependants who meets these conditions does not have to pay to live in.

 

a.

They normally live out.

 

b.

They must live in temporarily for Service reasons.

 

c.

They keep their living-out accommodation while they are living-in.

7.3.24   Member on temporary duty in another location

 

A member without dependants does not have to pay for living-in when they are on temporary duty and they meet all these conditions.

 

a.

They normally live in.

 

b.

They must perform temporary duty at another location.

 

c.

They keep paying for living-in at their normal place of duty while they are at the other location.

7.3.25   Member on leave

1.

This clause applies to a member who lives in and is away from their accommodation on leave.

2.

The member does not have to pay to keep their living-in accommodation for the period of leave if both these conditions are met.

 

a.

They and any other members living in with them are directed to take leave.

Example: A unit stand-down.

 

b.

Their living-in accommodation is closed to them during the period of leave.

3.

A member without dependants does not have to pay to live in when they meet all these conditions.

 

a.

They are absent on leave for more than 72 hours.

 

b.

They choose to vacate their living-in accommodation.

 

c.

Their accommodation is available to be reallocated to other members.

4.

A member who subclause 3 applies to is subject to these conditions on housing and removal assistance.

 

a.

They must arrange and pay for the removal and storage of their personal effects and furniture.

 

b.

Their accommodation may be given to another member while they are away.

 

c.

Living-in accommodation may not be available on their return, unless they are required to live in.

7.3.25A  ...

 

PACMAN                                                            AL12 (October 2009)                                 Chapter 7 ‑ Part 3 Division 3 ‑ 1