FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 2 - EXCLUDED FRINGE BENEFITS  

SECTION 8   EXCLUDED FRINGE BENEFIT - POLICE  

8(1)    
Each fringe benefit:

(a) provided to a member (the member ) of a police force or police service of the Commonwealth, a State or Territory; and

(b) covered by a subsection of this section;

is prescribed for the purposes of paragraph 5E(3)(i) of the Act.

Note:

Section 9 sets out other excluded fringe benefits arrangements that may be available relating to members of a police force or service.

8(2)    
A fringe benefit is covered by this subsection if:

(a) the benefit is the application of a car, by the member, for travel between the member ' s place of residence and a place where the member is required to carry out the member ' s duties; and

(b) the car is used by the employer of the member; and

(c) the member has the car at or near the member ' s place of residence to enable the member to respond to an event involving the possible commission of a crime or a possible threat to public safety; and

(d) the car is fitted with:

(i) a police radio, or a radio for use with the member ' s duties; and

(ii) concealed or portable warning lights; and

(iii) concealed or portable sirens; and

(e) the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7(1) of the Act.

8(3)    
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 the member who is a resident of Australia; and

(b) the member is directed to change residence by the police force or service that provides the benefit; and

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

8(4)    
A fringe benefit is covered by this subsection if:

(a) the benefit is a housing fringe benefit; and

(b) the housing to which the benefit relates is attached to or adjacent to a police station that is being used for that purpose; and

(c) the member resides in that housing.

8(5)    
A fringe benefit is covered by this subsection if:

(a) the benefit is an expense payment fringe benefit that is housing rent connected with a unit of accommodation; and

(b) the member ' s usual place of residence is at least 100 kilometres from an eligible urban area with a census population of not less than 130,000.

8(6)    
A fringe benefit is covered by this subsection if:

(a) the benefit is the payment or reimbursement of costs incidental to the purchase of a new dwelling; and

(b) the benefit is provided because the member is required to change their usual place of residence in order to perform the duties of the member ' s employment; and

(c) the new dwelling is purchased within 4 years after the member commences duties after the change.