FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 5   EXCLUDED FRINGE BENEFIT - HEALTH CARE SERVICES  

5(1)    
For the purposes of paragraph 5E(3)(i) of the Act, this regulation applies, in relation to the year of tax starting on 1 April 1999 and each later year of tax, to an excluded fringe benefit described in a following subregulation.

5(2)    
A fringe benefit is an excluded fringe benefit if:


(a) the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and


(b) the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and


(c) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and


(d) the employee ' s place of employment is outside Australia when the service was provided; and


(e) a Medicare benefit is not payable in respect of the service.

5(3)    
A fringe benefit is an excluded fringe benefit if:


(a) the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and


(b) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and


(c) the employee ' s place of employment is outside Australia when the service was provided; and


(d) a Medicare benefit is not payable in respect of the service.

5(4)    
A fringe benefit that is a payment of a Commonwealth overseas living allowance is an excluded fringe benefit to the extent that the payment includes any of the following amounts:


(a) the cost of living adjustment;


(b) the post adjustment;


(c) the child supplement;


(d) the child reunion supplement;


(e) 50% of the general adjustment.

3B(4A)    
(Repealed by SLI No 44 of 2005)


5(5)    
Each of the following benefits provided to a member of the Defence Force who is a resident of Australia, or an external Territory, is an excluded fringe benefit:


(a) a housing fringe benefit;


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


(c) if the member is serving in Australia away from where his or her 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 the Defence Instructions (General) mentioned in subsection 9A(2) of the Defence Act 1903 , as in force at the commencement of this regulation; and

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


(e) if the member has a child who is in a critical 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 under section 58B of the Defence Act 1903 , as in force at the commencement of this regulation; 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 marriage; and

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

(iii) paid in accordance with the Defence Manual of Salaries and Conditions for the Permanent Forces, Instruction 1908, Removal and Travel Assistance for Non-Service Spouses on Breakdown of Marriage, as in force at the commencement of this regulation;


(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.

5(5A)    
The application of a car, by an employee, for travel between the employee ' s place of residence and a place where the employee is required to carry out the employee ' s duties is an excluded fringe benefit if:


(a) the car is described in subsection 7(2A) of the Act; and


(b) 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.

Note:

Subsection 7(2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.


5(6)    
In this regulation:

Commonwealth overseas living allowance
means a payment by the Commonwealth or a Commonwealth authority, or Commonwealth company, within the meaning of the Commonwealth Authorities and Companies Act 1997 to compensate an employee for the additional living expenses of employment outside Australia.

dependant
, of a member of the Defence Force, has the meaning given by clause 14.5 of the Defence Determination 2000/1, Conditions of Service, as in force at the commencement of this regulation.

medicare benefit
has the meaning given by the Health Insurance Act 1973 .

member of the Defence Force
(Repealed by SR No 36 of 2001)





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