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A member’s personal tax position will be affected by entitlements in this Manual. Many entitlements will affect income tax and fringe benefits tax (FBT). There may also be effects on Medicare levy, Medicare levy surcharge, superannuation surcharge, child support payments and Higher Education Loan program (HELP) repayments. A member should check for any tax effect when they receive any entitlement.
Example 1: Some entitlements are subject to income tax in the hands of the member. Example 2: Some entitlements are subject to fringe benefits tax (FBT) and the reporting requirements that go with it. Example 3: Some entitlements are exempt from income tax and FBT. Example 4: Some entitlements are exempt from
income tax and FBT but |
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This Part applies to members. Where indicated, it also applies to APS employees in Defence. |
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APS employees also have taxation obligations. Unless indicated, this Part does not describe the situation as it applies to them. |
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This Part includes the following Divisions: |
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General |
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Fringe benefits tax (FBT) |
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Deployments and other overseas service |
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Medicare levy |
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Other taxation obligations |
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Tax alerts for ADF pay and conditions of
service within |
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Tax alerts for ADF and APS overseas conditions of service |
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