FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986

SECTION 6AC   EXEMPTION OF HEALTH CARE BENEFITS PROVIDED TO CERTAIN MEMBERS OF THE DEFENCE FORCE  

6AC(1)   [Exempt benefit]  

For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit that consists of the provision of health care and is not otherwise an exempt benefit is provided, in respect of the employment of a Commonwealth employee, because of the employee being a member of the Defence Force, the first-mentioned benefit is an exempt benefit.

6AC(2)   [Employee a member of Defence Force]  

In this section, a reference to an employee being a member of the Defence Force is a reference to an employee who is, was formerly, or will become, a member of the Defence Force.