FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 2 - EXCLUDED FRINGE BENEFITS  

SECTION 7   EXCLUDED FRINGE BENEFIT - DEFENCE FORCE  

7(1)    
Each fringe benefit covered by a subsection of this section is prescribed for the purposes of paragraph 5E(3)(i) of the Act.

7(2)    
A fringe benefit is covered by this subsection to the extent that:

(a) the benefit is assistance for the removal or storage of the household effects of a member of the Defence Force who is a resident of Australia; and

(b) the member is directed to change residence by the Department of Defence; and

(c) the removal or storage arises from the direction.

7(3)    
Each of the following fringe benefits provided to a member of the Defence Force who is a resident of Australia is covered by this subsection:

(a) a housing fringe benefit;

(b) a fringe benefit, to the extent that it relates to an accommodation expense in the form of rental allowance;

(c) if the member is serving in Australia away from where the member ' s dependants are located - a fringe benefit to the extent that it is for travel for reunion with those dependants at their place of residence;

(d) a fringe benefit to the extent that it is assistance to the member:

(i) in accordance with a determination made under section 58B of the Defence Act 1903; and

(ii) in relation to support for families with special needs;

(e) if the member has a child who is a student in year 9, 10, 11 or 12, or an equivalent year of schooling, away from where the member is serving - a fringe benefit to the extent that it is assistance for:

(i) education in that year of schooling in accordance with a determination made under section 58B of the Defence Act 1903 ; or

(ii) travel by the child for reunion with the member, or other dependants of the member, where the member is serving;

(f) a fringe benefit to the extent that it is removal and travel assistance:

(i) as a result of the breakdown of the member ' s relationship with the member ' s spouse; and

(ii) if the member ' s spouse is not a member of the Defence Force - for the spouse and the spouse ' s accompanying dependants; and

(iii) paid in accordance with a determination made under section 58B of the Defence Act 1903;

(g) a fringe benefit to the extent that it is child tuition assistance for a child of the member if:

(i) the member is directed to change residence by the Department of Defence; and

(ii) the child must be enrolled in a different school because of the direction.