Part C
Income
Exempt income
CW 24Deferred military pay for active service
Deferred military pay that is granted or paid under the Defence Act 1990 to a person for service in the New Zealand armed forces in an active service area is exempt income.
In this section,—
active service area means an area outside New Zealand that is designated as an active service area by the Minister of Defence, with the agreement of the Minister of Finance
deferred military pay means pay declared to be deferred by the Minister of Defence, with the agreement of the Minister of Finance.
Compare
- 2004 No 35 s CW 20