1 Name of Regulations
These Regulations are the Fringe Benefits Tax Regulations 1992.
2 Commencement
Regulations 3 and 15 are taken to have commenced on 1 July 1986.
3 Definitions
In these Regulations:
Act means the Fringe Benefits Tax Assessment Act 1986.
disabled persons’ car parking permit means a permit, label or other document:
(a) issued by the appropriate authority in a State or Territory; and
(b) authorising the parking of a car in a disabled persons’ car parking space.
disabled persons’ car parking space means a car parking space:
(a) in a public car parking area; and
(b) designated for the exclusive use of disabled persons.
member of the Defence force means a member of the Defence force to whom the Defence Force Discipline Act 1982 applies.
4 Excluded fringe benefit—car parking facilities
For the purposes of paragraph 39A(h) of the Act, the provision of parking facilities for a car during a period referred to in section 39A of the Act is taken to be excluded from that section if:
(a) the parking facilities are provided to an employee who:
(i) is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and
(ii) is the driver of, or is a passenger in, the car; and
(b) a valid disabled persons’ car parking permit is displayed on the car.
5 Excluded fringe benefit—health care services
(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;
(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.
(5A) The application of a car, by an employee, for travel between the employee’s place of residence and a place where the employee is required to carry out the employee’s duties is an excluded fringe benefit if:
(a) the car is described in subsection 7 (2A) of the Act; and
(b) 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.
Note: Subsection 7 (2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.
(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.
6 Excluded fringe benefit—Defence Force
(1) For paragraph 5E(3)(i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2000 and each later year of tax.
(2) A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:
(a) the member is directed to change residence by the Department of Defence; and
(b) the removal or storage arises from the direction.
(3) In this regulation:
household effects has the meaning given in paragraph 58B(2)(a) of the Act.
7 Excluded fringe benefit—police
(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: (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. | The year of tax starting on 1 April 2004 Each subsequent year of tax |
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: (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. | The year of tax starting on 1 April 2002 Each subsequent year of tax |
3 | A housing fringe benefit provided to a member in relation to housing: (a) that is attached to or adjacent to a police station that is being used for that purpose; and (b) in which the member resides. | The year of tax starting on 1 April 2004 Each subsequent year of tax |
4 | An expense payment fringe benefit that is: (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. | The year of tax starting on 1 April 2004 Each subsequent year of tax |
5 | A fringe benefit that is costs incidental to the purchase of a new dwelling that: (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 (b) is made within 4 years after commencing duties after the change. | The year of tax starting on 1 April 2004 Each subsequent year of tax |
(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.
8 Excluded fringe benefit—pooled or shared cars
(1) For paragraph 5E(3)(i) of the Act, a car benefit is prescribed if:
(a) the benefit:
(i) is a car fringe benefit; or
(ii) would be a car fringe benefit if it were not an exempt benefit; and
(b) the car to which the benefit relates is applied to or available for the private use of more than one employee under subsection 7(1) of the Act.
Example: An employer makes one car available to 3 employees, for private use, at different times during the year of tax.
(2) The benefit is prescribed in relation to:
(a) each employee in relation to which the benefit is provided; and
(b) each year of tax from 1 April 2007.
9 Excluded fringe benefit—various benefits
(1) For paragraph 5E(3)(i) of the Act, a benefit that is provided, on or after 1 October 2012, in relation to each year of tax starting on or after 1 April 2012, is prescribed if the benefit is mentioned in subregulation (2).
(2) For subregulation (1), the benefit is any of the following, provided in relation to a Commonwealth employee:
(a) a living‑away‑from‑home allowance under Division 7 of Part III of the Act;
(b) an expense payment 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 person’s employment require the person to live away from the person’s normal residence;
(c) a residual 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 person’s employment require the person to live away from the person’s normal residence.
(3) In this regulation:
Commonwealth employee has the meaning given by subsection 3(1) of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986.
12 Variation of notional tax amount of employers
(1) For paragraph (b) of item 4 of the table in subsection 110 (1) of the Act, an employer’s notional tax amount for the current year is varied by applying the formula:
where:
NT is the employer’s notional tax amount for the current year.
AT is the amount of the employer’s fringe benefits tax for the base year.
CR is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer’s fringe benefits taxable amount for the current year.
BR is the rate of tax, specified in section 6 of the Fringe Benefits Tax Act 1986, in respect of the employer’s fringe benefits taxable amount for the base year.
Note: For base year and current year—see subsection 110 (1) of the Act.
(2) For item 4 of the table in subsection 110 (1) of the Act, the prescribed day is 1 April 2006.
13A Eligible car parking expense payment benefit
For the purposes of subparagraph (c)(v) of the definition of eligible car parking expense payment benefit in subsection 136 (1) of the Act, the provision of parking facilities for a car during a period referred to in that definition is taken to be excluded from that definition if:
(a) the parking facilities are provided to an employee who:
(i) is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and
(ii) is the driver of, or is a passenger in, the car; and
(b) a valid disabled persons’ car parking permit is displayed on the car.
14 Supplementary car rate
For the purposes of the definition of supplementary car rate in subsection 136 (1) of the Act, the rate of 0.63 of a cent per kilometre travelled is prescribed.
