The Acting Commissioner of Taxation has forwarded the following memorandum for advice:

With reference to your opinion of 29 March last⁽¹⁾, relative to members of the A.I.F. dying before leaving Australia, I should be glad of your further advice as to what constitutes joining the field forces. Many staff officers of the Defence Forces volunteered for active service abroad but were informed by the Defence Department that their services were required in Australia. These officers claim that in view of the definition of 'active service' in the Defence Act they are on active service and have in fact joined the field forces.

I do not think that the staff officers in question are on active service within the meaning of section 13 of the Income Tax Assessment Act 1915-1916. To be on active service it is necessary that some step should have been taken to join the field forces under the orders of a superior authority.

The definition of 'active service' in the Defence Act is not material in the present case, as that definition only applies for the purposes of that Act, and there are undoubtedly special reasons, e.g. discipline and the control of persons engaged in military work, which from a purely military point of view require a very extended meaning to be attached to the term 'active service'.

[Vol. 15, p. 227]

(1)Openion No. 782.