FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

REGULATION 7   EXCLUDED FRINGE BENEFIT - POLICE  

7(1)    
For paragraph 5E(3)(i) of the Act, a fringe benefit provided:

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

(b) in the circumstances described in an item in the following table;

is an excluded fringe benefit in relation to the years of tax mentioned in the item.

Item	Fringe benefit	Years of tax
1	A fringe benefit for the application of a car, by a 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, if:	The year of tax starting on 1 April 2004 Each subsequent year of tax
	(a)	the car is used by the employer of the member; and
	(b)	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
	(c)	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
	(d)	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.
2	A fringe benefit, to the extent that it is assistance for the removal or storage of the household effects of a member who is a resident of Australia or an external Territory, is an excluded fringe benefit if:	The year of tax starting on 1 April 2002 Each subsequent year of tax
	(a)	the member is directed to change residence by the police force or service that provides the benefit; and
	(b)	the removal or storage arises from the direction.
3	A housing fringe benefit provided to a member in relation to housing:	The year of tax starting on 1 April 2004
	(a)	that is attached to or adjacent to a police station that is being used for that purpose; and	Each subsequent year of tax
	(b)	in which the member resides.
4	An expense payment fringe benefit that is:	The year of tax starting on 1 April 2004 Each subsequent year of tax
	(a)		housing rent connected with a unit of accommodation; and
	(b)		provided to a member whose usual place of residence is at least 100 kilometres from an eligible urban area with a census population of not less than 130 000.
5	A fringe benefit that is costs incidental to the purchase of a new dwelling that:	The year of tax starting on 1 April 2004
	(a)	occurs because the member is required to change his or her usual place of residence in order to perform the duties of his or her employment; and	Each subsequent year of tax
	(b)	is made within 4 years after commencing duties after the change.

7(2)    
In subregulation (1):

census population
has the meaning given by subsection 140(3) of the Act.

eligible urban area
has the meaning given by section 140 of the Act.

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

Note:

Regulation 5 sets out other excluded fringe benefit arrangements that may be available relating to members of a police force or service.

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History

Reg 7 renumbered from reg 3E and amended by SLI No 55 of 2013, reg 3 and Sch 1 items 4 - 5, by substituting " Regulation 5 " for " Regulation 3B " in the note at the end, effective 12 April 2013.

Former reg 7 repealed by SR No 289 of 2001.

Reg 3E substituted by SLI No 44 of 2005 and inserted by SR No 38 of 2003.

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