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.




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