Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:7
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 7
Character Range: 5601–7973

7  Excluded fringe benefit—Defence Force
 (1) Each fringe benefit covered by a subsection of this section is prescribed for the purposes of paragraph 5E(3)(i) of the Act.
 (2) 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 a member of the Defence Force who is a resident of Australia; and
 (b) the member is directed to change residence by the Department of Defence; and
 (c) the removal or storage arises from the direction.
 (3) Each of the following fringe benefits provided to a member of the Defence Force who is a resident of Australia is covered by this subsection:
 (a) a housing fringe benefit;
 (b) a fringe benefit, to the extent that it relates to an accommodation expense in the form of rental allowance;
 (c) if the member is serving in Australia away from where the member's 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 a determination made under section 58B of the Defence Act 1903; and
 (ii) in relation to support for families with special needs;
 (e) if the member has a child who is a student in year 9, 10, 11 or 12, or an equivalent 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 made under section 58B of the Defence Act 1903; 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 relationship with the member's spouse; and
 (ii) if the member's spouse is not a member of the Defence Force—for the spouse and the spouse's accompanying dependants; and
 (iii) paid in accordance with a determination made under section 58B of the Defence Act 1903;
 (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.