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Certain benefits in kind: members of the Permanent Defence Force
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8. (1) Chapter 3 of Part 5 of the Principal Act is amended by inserting the following section after section 120A:
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“Certain benefits in kind: members of Permanent Defence Force
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120B. (1) Notwithstanding section 118, section 112 shall not apply in relation to any expense incurred by or on behalf of the Minister for Defence—
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(a) in or in connection with the provision of living accommodation to a member of the Permanent Defence Force on land occupied by, used by, or under the control (whether temporarily or otherwise) of the Permanent Defence Force, or
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(b) in or in connection with the provision of health care to a member of the Permanent Defence Force.
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(2) In this section—
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‘health care’ means prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy, but does not include—
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(a) routine ophthalmic treatment, or
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(b) cosmetic surgery or similar procedures, unless the surgery or procedure is necessary to ameliorate a physical deformity arising from, or directly related to, a congenital abnormality, a personal injury or a disfiguring disease;
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‘routine ophthalmic treatment’ means the provision and repairing of spectacles or contact lenses.”.
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(2) Subsection (1) shall apply for the year of assessment 2018 and each subsequent year of assessment.
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