Paragraph
F1For the purpose of Articles 13 and 14, a person shall be treated as having been gainfully occupied in Australia during:
(a)
any period of service, whether in Australia or elsewhere, in the Defence Force of Australia; and
(b)
any period of absence from Australia during which that person was an employee and was treated as being a resident of Australia within the meaning of any Act relating to the imposition, assessment and collection of a tax upon incomes in force in Australia.
Annotations
Textual amendments
- F1
Order revoked with savings (1.3.2001) by The Social Security (Australia) Order 2000 (S.I. 2000/3255), arts. 1, 3 (with art. 2); and continued (with power to modify) (retrospectively) by Pensions Act 2004 (c. 35), ss. 299, 322(2)(c)(iv)