FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986
SECTION 6
6
EXEMPTION OF CERTAIN BENEFITS PROVIDED UNDER THE DEFENCE SERVICE HOMES ACT
For the purposes of the application of the Assessment Act in accordance with this Act, where a benefit is provided under the Defence Service Homes Act 1918 in respect of the employment of a Commonwealth employee by reason of the employee being an eligible person within the meaning of that Act otherwise than by virtue of paragraph (h) or (i) of the definition of ``Australian Soldier'' in subsection 4(1) of that Act, the benefit is an exempt benefit.
For the purposes of the application of the Assessment Act in accordance with this Act, where a benefit is provided under the Defence Service Homes Act 1918 in respect of the employment of a Commonwealth employee by reason of the employee being an eligible person within the meaning of that Act otherwise than by virtue of paragraph (h) or (i) of the definition of ``Australian Soldier'' in subsection 4(1) of that Act, the benefit is an exempt benefit.
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