Fringe Benefits Tax Amendment Regulations 2000 (No. 1) (Cth)

Fringe Benefits Tax Amendment Regulations 2000 (No. 1)

Statutory Rules 2000 No. 40

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under theFringe Benefits Tax Assessment Act 1986.

Dated 22 March 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. Kemp

Assistant Treasurer

Fringe Benefits Tax Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 402

made under the

Fringe Benefits Tax Assessment Act 1986

   

Contents

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1Name of Regulations

 These Regulations are the Fringe Benefits Tax Amendment Regulations 2000 (No. 1).

2Commencement

 These Regulations commence on gazettal.

3Amendment of Fringe Benefits Tax Regulations

Schedule 1 amends the Fringe Benefits Tax Regulations.

Schedule 1Amendments

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(regulation 3)

[1]Regulation 1

substitute

1Name of Regulations

 These Regulations are the Fringe Benefits Tax Regulations 1992.

[2]Regulation 3, heading

substitute

3Definitions

[3]After regulation 3A

insert

3BExcluded fringe benefits (Act s 5E)

• (1)

  For the purposes of paragraph 5E (3) (i) of the Act, this regulation applies, in relation to the year of tax starting on 1 April 1999 and each later year of tax, to an excluded fringe benefit described in a following subregulation.

• (2)

  A fringe benefit is an excluded fringe benefit if:

  • (a)

    the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and

  • (b)

    the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and

  • (c)

    the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

  • (d)

    the employee’s place of employment is outside Australia when the service was provided; and

  • (e)

    a medicare benefit is not payable in respect of the service.

• (3)

  A fringe benefit is an excluded fringe benefit if:

  • (a)

    the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and

  • (b)

    the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

  • (c)

    the employee’s place of employment is outside Australia when the service was provided; and

  • (d)

    a medicare benefit is not payable in respect of the service.

• (4)

  A fringe benefit that is a payment of a Commonwealth overseas living allowance is an excluded fringe benefit to the extent that the payment includes any of the following amounts:

  • (a)

    the cost of living adjustment;

  • (b)

    the post adjustment;

  • (c)

    the child supplement;

  • (d)

    the child reunion supplement;

  • (e)

    50% of the general adjustment.

• (5)

  Each of the following benefits provided to a member of the Defence Force who is a resident of Australia, or an external Territory, is an excluded fringe benefit:

  • (a)

    a housing fringe benefit;

  • (b)

    a fringe benefit, to the extent that it relates to an accommodation expense in the form of rental assistance;

  • (c)

    if the member is serving in Australia away from where his or her 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 the Defence Instructions (General) mentioned in subsection 9A (2) of the Defence Act 1903, as in force at the commencement of this regulation; and

    • (ii)

      in relation to support for families with special needs;

  • (e)

    if the member has a child who is in a critical 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 under section 58B of the Defence Act 1903, as in force at the commencement of this regulation; 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 marriage; and

    • (ii)

      if the member’s spouse is not a member of the Defence Force — for the spouse and his or her accompanying dependants; and

    • (iii)

      paid in accordance with the Defence Manual of Salaries and Conditions for the Permanent Forces, Instruction 1908, Removal and Travel Assistance for Non-Service Spouses on Breakdown of Marriage, as in force at the commencement of this regulation.

• (6)

  In this regulation:

Commonwealth overseas living allowance means a payment by the Commonwealth or a Commonwealth authority, or Commonwealth company, within the meaning of the Commonwealth Authorities and Companies Act 1997 to compensate an employee for the additional living expenses of employment outside Australia.

dependant, of a member of the Defence Force, has the meaning given by clause 14.5 of the Defence Determination 2000/1, Conditions of Service, as in force at the commencement of this regulation.

medicare benefit has the meaning given by the Health Insurance Act 1973.

member of the Defence Force means a member of the Defence Force to whom the Defence Force Discipline Act 1982 applies.

Notes

1. These Regulations amend Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196.

2. Made by the Governor-General on 22 March 2000, and notified in the Commonwealth of Australia Gazette on 29 March 2000.