FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
