ADF salary and allowances for a member on war service leave that accrued during warlike service are exempt from income tax. This is if the member meets the conditions set out in tax legislation.
5.8.3 Members this Part applies to
5.8.4 War service leave credit
5.8.5 Granting leave
5.8.6 War service leave and other leave
5.8.7 Debiting leave credit
5.8.9 Payment instead of leave – during ADF service
5.8.10 Payment instead of leave – leaving continuous full-time service
Examples: Resignation, becoming a Reserve member on continuous full-time service
In the total workforce system, the Permanent Force may be said to comprise members in Service categories 6 and 7. A Reserve member on continuous full-time service may be described as a member in Service category 3, 4 or 5 and rendering service on Service option C.
Example: A member has 13.25 days of war service leave. This period includes two sets of five days, plus a remaining credit of 3.25 days. The member is paid as follows:
For two periods of five days of leave credit = 2 sets of 7 days, or 14 days
For the remaining three whole days of credit = 3 days
For the remaining 0.25 days = 0.25 days
Total = 17.25 days
The member is to be paid 17.25 days' salary and allowances.
5.8.11 How to apply for war service leave
The approved forms are as as follows.
2. If PMKeYS is not avaliable, form AF088 - Application for leave.