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Tax alerts

Overview

A member's personal tax position will be affected by benefits in this Manual. Many benefits 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 benefit.

Example 1: Some benefits are subject to income tax in the hands of the member.

Example 2: Some benefits are subject to fringe benefits tax (FBT) and the reporting requirements that go with it.

Example 3: Some benefits are exempt from income tax and FBT.

Example 4: Some benefits are exempt from income tax and FBT but not Commonwealth levies, surcharges and income tests.

Application

  1. This Part applies to members. Where indicated, it also applies to APS employees in Defence.

  2. APS employees also have taxation obligations. Unless indicated, this Part does not describe the situation as it applies to them.

Contents

This Part includes the following Divisions.

Division 1 General

Division 2 Fringe benefits tax (FBT)

Division 3 Deployments and other overseas service

Division 4 Medicare levy

Division 5 Other taxation obligations

Annex A Tax alerts for ADF pay and conditions of service within Australia

Annex B Tax alerts for ADF and APS overseas conditions of service

Application to Reservists: Yes.



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Further info

Contact

Defence Tax Management Office

1800 806 053

taxation.management@defence.gov.au