Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:11
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 11
Character Range: 11885–13210

11  Excluded fringe benefit—various benefits to Commonwealth employees
 (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 provided to an employee of the Commonwealth is covered by this subsection if the benefit:
 (a) is a living‑away‑from‑home allowance fringe benefit; or
 (b) is an expense payment fringe benefit that:
 (i) is not exempt under section 21 of the Act; and
 (ii) relates to accommodation that is required solely because the duties of the employee's employment require the employee to live away from the employee's normal residence; or
 (c) is a residual fringe benefit that:
 (i) is not exempt under subsection 47(5) of the Act; and
 (ii) relates to accommodation that is required solely because the duties of the employee's employment require the employee to live away from the employee's normal residence.
 (3) A fringe benefit that is a payment of a Commonwealth overseas living allowance is covered by this subsection to the extent that the payment includes any of the following adjustments, allowances or supplements:
 (a) a cost of living adjustment;
 (b) a post adjustment;
 (c) a cost of posting allowance;
 (d) a child supplement;
 (e) a child supplement allowance;
 (f) a child reunion allowance.