FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 6   EXCLUDED FRINGE BENEFIT - DEFENCE FORCE  

6(1)    
For paragraph 5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.

6(2)    
A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:

(a) the member is directed to change residence by the Department of Defence; and

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

6(3)    
In this regulation:

household effects
has the meaning given in paragraph 58B(2)(a) of the Act.

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History

Reg 6 renumbered from reg 3D by SLI No 55 of 2013, reg 3 and Sch 1 item 3, effective 12 April 2013.

Reg 3D inserted by SR No 36 of 2001.

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