FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)
REGULATION 6
EXCLUDED FRINGE BENEFIT
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DEFENCE FORCE
6(1)
For paragraph 5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.
6(2)
A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:
(a) the member is directed to change residence by the Department of Defence; and
(b) the removal or storage arises from the direction.
6(3)
In this regulation:
For paragraph 5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.
6(2)
A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:
(a) the member is directed to change residence by the Department of Defence; and
(b) the removal or storage arises from the direction.
6(3)
In this regulation:
household effects
has the meaning given in paragraph
58B(2)(a)
of the Act.
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