FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 2 - EXCLUDED FRINGE BENEFITS  

SECTION 11   EXCLUDED FRINGE BENEFIT - VARIOUS BENEFITS TO COMMONWEALTH EMPLOYEES  

11(1)    
Each fringe benefit covered by a subsection of this section is prescribed for the purposes of paragraph 5E(3)(i) of the Act.

11(2)    
A fringe benefit provided to an employee of the Commonwealth is covered by this subsection if the benefit:

(a) is a living-away-from-home allowance fringe benefit; or

(b) is an expense payment fringe benefit that:

(i) is not exempt under section 21 of the Act; and

(ii) relates to accommodation that is required solely because the duties of the employee ' s employment require the employee to live away from the employee ' s normal residence; or

(c) is a residual fringe benefit that:

(i) is not exempt under subsection 47(5) of the Act; and

(ii) relates to accommodation that is required solely because the duties of the employee ' s employment require the employee to live away from the employee ' s normal residence.

11(3)    
A fringe benefit that is a payment of a Commonwealth overseas living allowance is covered by this subsection to the extent that the payment includes any of the following adjustments, allowances or supplements:

(a) a cost of living adjustment;

(b) a post adjustment;

(c) a cost of posting allowance;

(d) a child supplement;

(e) a child supplement allowance;

(f) a child reunion allowance.