March 1999 Volume 80 Number 3 "serving the protectors"
Readout

Include PASA on Call-Out List

Dear Andy

Late last year we were involved in a critical incident at work. We would like to take this opportunity to express the importance of the attendance of an Association representative and solicitor at such incidents.

In our particular situation our local association delegate, Chris Cowdry, was contacted while off duty and, within a couple of hours of the incident, without hesitation, he made the necessary phone calls ensuring you were informed of the incident. Your subsequent prompt attendance with Bill “WAGS” Morris resulted in us receiving the best possible legal advice before being interviewed.

Major Crime attended and commenced our interviews within hours of the incident. Due to the nature of the allegations made by the offender we were each criminally cautioned. Through the assistance of Bill Morris, who was present during each of our interviews, we were able to make some important but informed decisions.

A member from the Police Psychology Unit also attended and was found to be very valuable, but the one person that was of the greatest assistance during this very stressful time was the Police Association solicitor, Bill Morris. The advice we received from you and Bill Morris ensured we fully understood the investigation process which in turn helped us “deal with” the whole situation.

Although we all feel that the investigation conducted by the Major Crime investigators was carried out in a very empathetic, thorough and professional manner, we strongly believe that the attendance of an Association representative and solicitor at future critical incidents is imperative and, as such, the Association should be included on the SAPOL call-out list to ensure that all Association members receive the same professional assistance we did as a matter of course. SAPOL needs to place a higher level of importance on the health and welfare of all its employees by providing them with every opportunity to assistance, including from our Association.

Mick Michael
David Finlayson
Adam Hindmarch

Why Not Tax Deductible

Dear Andy

I read with some interest the item in General News of the South Australia Police Gazette on 16 December 1998 regarding Changes to Compulsory Police Health Fund Membership.

For me the Health Fund has been very beneficial and I intend to remain a member. However I have a cynical smile on my face because I can remember a time when our contributions to the Fund were tax deductible. Then the rules changed and contributions to Health Funds (generally) became non deductible items. I made some inquiries with the Australian Taxation Office and with the Police Association however I didn’t get very far. Since that time the Association’s tax advice has not included the Health Fund as a deduction.

It seems that now the Crown Solicitor has provided advice that membership of the Fund can no longer be regarded as a condition of employment.

If it used to be a condition of employment can someone please explain to me in simple English why it ceased to be a tax deduction? The voluntary payment of union fees, or voluntary provision of equipment not provided by the Department have always been deductible.

It may be a moot point that deductibility for health funds will be reintroduced, however, like most Australians, I don’t enjoy giving the Taxation Office what they don’t deserve.

Will the Association be taking the matter any further, either with the Taxation Office or with your own tax advisers?

I look forward to reading the next instalment.

Regards

Mark Williams
Detective Senior Sergeant
2392/0
NCA

Response:

The Police Journal can report that Tax Determination 93/22 states:

The contributions paid to a private health fund...are not deductible under subsection 51(1) of the Income Tax Assessment Act 1936 because:

(a) the expense is of a private nature;

(b) the expense is not sufficiently connected to the...activity that produces that income; and

(c) the expense is a precondition to earning income. Lockhart J said in FC of T v Cooper 91 ATC 4396, (1991) 21 ATR, “the deductibility of...[an expense]...depends upon determining the essential character of the expenditure itself and not upon the fact that, unless it is incurred, the taxpayer will not be able to engage in the activity from which his income is derived.”

Better Deployment and Utilization

Dear Sir

I’m on night shift at this minute having just read the President’s message in the January issue. The line “We are constantly told of more flexible management practices and better deployment and utilization of human resources,” has caused this response.

You see we at Gawler (just keep heading north on the Main North Road), working on the old five-week roster with a patrol strength of five per team (including the sergeant), now regularly forgo our second weekend off following night shift to work such events as the soccer at Hindmarsh, the cricket at Adelaide, Skyshow at Adelaide, concerts in Adelaide, touring cars in Adelaide, probably be seeing a bit of the dual reigning premiers down crowland too, etc etc - then we come back to split RDOs.

I’m guessing it comes under the “better deployment and utilization” bit.

Pete Cox
Gawler Patrols

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