Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:8:p1
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 8 (pt 1/2)
Character Range: 7973–10506

8  Excluded fringe benefit—police
 (1) Each fringe benefit:
 (a) provided to a member (the member) of a police force or police service of the Commonwealth, a State or Territory; and
 (b) covered by a subsection of this section;
is prescribed for the purposes of paragraph 5E(3)(i) of the Act.
Note: Section 9 sets out other excluded fringe benefits arrangements that may be available relating to members of a police force or service.
 (2) A fringe benefit is covered by this subsection if:
 (a) the benefit is the application of a car, by the 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; and
 (b) the car is used by the employer of the member; and
 (c) 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
 (d) 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
 (e) 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.
 (3) A fringe benefit is covered by this subsection to the extent that:
 (a) the benefit is assistance for the removal or storage of the household effects of the member who is a resident of Australia; and
 (b) the member is directed to change residence by the police force or service that provides the benefit; and
 (c) the removal or storage arises from the direction.
 (4) A fringe benefit is covered by this subsection if:
 (a) the benefit is a housing fringe benefit; and
 (b) the housing to which the benefit relates is attached to or adjacent to a police station that is being used for that purpose; and
 (c) the member resides in that housing.
 (5) A fringe benefit is covered by this subsection if:
 (a) the benefit is an expense payment fringe benefit that is housing rent connected with a unit of accommodation; and
 (b) the member's usual place of residence is at least 100 kilometres from an eligible urban area with a census population of not less than 130,000.
 (6) A fringe benefit is covered by this subsection if:
 (a) the benefit is the payment or reimbursement of costs incidental to the purchase of a new dwelling; and
 (b) the benefit is provided because the member is required to change their usual place of residence in order to perform the duties of