Section CW 23 — Income Tax Act 2007: Income for military or police service in operational area

CW 23 Income for military or police service in operational area When this section applies (1) This section applies when a member of the New Zealand Defence Force or the police (the member ) derives income for serving in an operational area. Exempt income (2) The following are exempt income of the member: (a) an operational allowance: (b) an amount that the ministerial committee decides under subsection (3) is exempt income. Ministerial committee (3) A ministerial committee that includes the Prime Minister, the Minister of Defence, the Minister of Police, the Minister of Finance, and the Minister of Foreign Affairs may, for the purposes of subsection (2)(b), decide that an amount of income derived by a member for being in an operational area is exempt income. Some definitions (4) In this section,— operational allowance , for a member, means the amount of an allowance payable by the Government of New Zealand that— (a) is paid directly and solely to the member for being in an operational area; and (b) is not— (i) a regular force gratuity: (ii) a bonus or bounty for re-engagement in a regular force operational area means an area— (a) to which the Minister of Defence has ordered the deployment of New Zealand Defence Force members for a specific mission authorised by the Government; and (b) that the Chief of Defence Force delineates for that mission. Defined in this Act: amount , exempt income , income , New Zealand , operational allowance , operational area , Compare: 2004 No 35 s CW 19