|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
|
Chapter 12 |
Overseas conditions of service – overview |
|
|
|
||
|
1. |
Chapter 12 Part 4 |
Employment with the UN |
See notes |
See notes |
See notes |
See notes |
Refer to relevant conditions of service. |
|
2. |
Chapter 12 Part 4 paragraph 12.4.7.2.a |
Storage of possessions in |
N |
N |
N |
N |
The fringe benefit is exempt from FBT provided the member’s storage of household effects is required solely because the member is required to:
a. live away from their usual place of residence in order to perform ADF duties;
b. return to their usual place of residence at the end of their living away period in order to perform ADF duties or because the member has ceased to perform those duties; or
c. change his or her usual place of residence in order to perform ADF duties.
Documentary evidence is required. |
|
3. |
Chapter 12 Part 4 paragraph 12.4.7.2.b |
Insurance of possessions
in |
N |
N |
N |
N |
As above |
|
4. |
Chapter 12 Part 4 paragraph 12.4.7.2.c |
Provision of residential accommodation for the member and any dependants |
N |
N |
N |
N |
If the accommodation is provided overseas and in respect of the member’s exempt foreign remuneration, the benefit is exempt from FBT. If the accommodation is
provided to dependants in |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
5. |
Chapter 12 Part 4 Paragraph 12.4.7.2.d |
Rent and utilities contribution payable by the member |
Y |
Y |
N |
N |
A member’s contributions reduce part of any FBT liability arising from providing rent, domestic assistance and utilities. Utilities and domestic assistance are reportable benefits, but rent is not reportable, for FBT purposes.
If the benefit is provided in respect of the member’s exempt foreign remuneration, the benefit is exempt from FBT. |
|
6. |
Chapter 12 Part 4 paragraph 12.4.7.2.e |
Meals supplement during a period of settling in or settling out at the contract location |
Y |
Y |
N |
N |
If the benefit is provided in respect of the member’s relocation ‘en route’, the benefit is exempt from FBT – 58F. Documentary evidence required.
If the benefit is paid under 61D (temporary accommodation meal fringe benefits), the taxable value is AUD 2 for an adult and AUD 1 for a child. Subject to time limits. Documentary evidence and declaration required.
If the benefit is paid
under a living away from home allowance, the benefit may be subject to FBT at
the rate of AUD 42 per week for an adult and AUD 21 per week for a child
under 12, depending upon how the exempt food component of the Living Away From
Home Allowance is calculated. These amounts are reportable. Note: This provision was removed by Defence Determination 2009/53. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
7. |
Chapter 12 Part 4 paragraph 12.4.7.2.f |
Outlay advance |
N |
N |
N |
N |
Temporary
advances by Defence to assist personnel on long term positing to an overseas locality.
This amount can assist where significant expenditure on initial setting up
costs could be expected to occur. These
advances are exempt loan benefits provided the loan is accounted for within
six months from the date the loan was received and any monies unspent at that
time is repaid. If the loan
is not accounted for within six months, a loan benefit arises, and the
taxable value of the benefit is the interest calculated according to a
statutory rate. This amount is subject to FBT as a loan fringe benefit and is
reportable. |
|
8. |
Chapter 12 Part 4 paragraph 12.4.7.2.g |
Assistance with health services provided overseas for a dependant of the member |
Y |
N |
N |
N |
FBT applies if Defence pays for health services provided to a dependant (spouse or child) of the member. Benefit not reportable.
If the health services are provided in an in-house health care facility of the Commonwealth or by a member of the staff of the in-house health care facility in the performance of their duties as such a member, benefit is exempt.
Travel (including meals and accommodation en route) to obtain medical treatment will be FBT exempt if the dependant requires medical treatment and the place of treatment is either close by or at a location where that is least expensive. Documentary evidence may be required. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
9. |
Chapter 12 Part 4 paragraph 12.4.7.2.h |
Repayment of costs to search for, secure and retain the member’s residential accommodation |
N |
N |
N |
N |
Relocation benefit and
exempt from FBT. Government announced on Note: This provision was removed by Defence Determination 2009/53. |
|
10. |
Chapter 12 Part 4 paragraph 12.4.7.2.i |
Repayment of property taxes or other payments made, to enter an agreement for the dwelling occupied by the member |
N |
N |
N |
N |
May be FBT exempt if costs relate to eligible accommodation. |
|
11. |
Chapter 12 Part 4 paragraph 12.4.7.2.j |
Repayment of utilities costs |
Y |
Y |
N |
N |
Subject to FBT and reportable. Connection or reconnection costs are FBT exempt. |
|
12. |
Chapter 12 Part 4 paragraph 12.4.7.2.k |
Household help |
Y |
Y |
N |
N |
Subject to FBT and FBT
reportable. Note: This provision was removed by Defence Determination 2009/53. |
|
13. |
Chapter 12 Part 4 paragraph 12.4.7.2.l |
Temporary accommodation allowance |
N |
N |
N |
N |
FBT exempt if within time limits while member relocating. |
|
14. |
Chapter 12 Part 4 paragraph 12.4.7.2.m |
Any particular conditions of service specified for the contract location |
_ |
_ |
_ |
_ |
Tax treatment needs to be reviewed by DTMO on an individual basis. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
|
Chapter 13 |
Short-term Duty Overseas |
|
|
|
|
|
|
15. |
Chapter 13 Part 2 Division 3 |
Spouse accompanying member on short-term duty overseas |
Y |
Y |
N |
N |
Spouse’s transportation costs paid by member not subject to FBT because taxable value reduced to nil.
The spouse’s meal costs which constitute a meal entertainment fringe benefit are not reportable for FBT purposes. |
|
16. |
Chapter 13 Part 2 Division 4 clause 13.2.11 |
Insuring personal effects |
N |
N |
N |
N |
Insurance while relocating or travelling for work. |
|
17. |
Chapter 13 Part 2 Division 4 clause 13.2.12 |
Entitlement ‑ funeral costs |
N |
N |
N |
N |
|
|
18. |
Chapter 13 Part 2 Division 4 clause 13.2.12A |
Medical and dental costs [APS only] |
Y |
N |
N |
N |
The medical and dental costs may be an exempt fringe benefit if the health services are provided in an in-house health care facility of the Commonwealth or by a member of the staff of the in-house health care facility in the performance of their duties as such a member.
Not reportable for FBT purposes. |
|
19. |
Chapter 13 Part 2 Division 5 |
Camping allowance [APS only] |
N |
N |
Y |
N |
|
|
20. |
Chapter 13 Part 3 clause 13.3.4 |
Member entitled to use the travel card |
N |
N |
N |
N |
Taxable value should be nil because work-related expenses. Keep records. Members must repay any unused entitlements for meals and incidentals. |
|
21. |
Chapter 13 Part 3 Division 1 clause 13.3.6 |
Travel costs while living out |
N |
N |
N |
N |
Taxable value should be nil because work-related expenses. Keep records. Travel diary must be kept for absences of six or more consecutive nights. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
22. |
Chapter 13 Part 3 Division 1 clause 13.3.7 |
Member entitled to allowance instead of using travel card |
N |
N |
N |
N |
Taxable value should be nil because work-related expenses. Keep records. Allowance must be within ATO rates. |
|
23. |
Chapter 13 Part 3 Division 1 clause 13.3.9 |
Reduced rates for meals on day of arrival or departure |
N |
N |
N |
N |
Must be within ATO rates. |
|
24. |
Chapter 13 Part 3 Division 1 clause 13.3.10 |
Reduced entitlement for incidentals |
N |
N |
N |
N |
Must be within ATO rates. |
|
25. |
Chapter 13 Part 3 Division 1 clause 13.3.11 |
Additional travel costs |
N |
N |
N |
N |
Reimbursement of travel costs. Keep records. |
|
26. |
Chapter 13 Part 3 Division 1 clause 13.3.12 |
Top-up of costs paid by another organisation |
N |
N |
N |
N |
Must be within ATO rates. Keep records. |
|
27. |
Chapter 13 Part 3 Division 1 clause 13.3.13 |
Travel costs when in hospital |
N |
N |
N |
N |
See 13.2.12A for tax consequences of hospital costs. Keep records. Ongoing hotel costs while in hospital not subject to FBT. |
|
28. |
Chapter 13 Part 3 Division 1 clause 13.3.14 |
Confirming actual travel costs |
N |
N |
N |
N |
If a loan fringe benefit arises because of the requirement to repay additional expenditure, member should be advised to fill out an ‘Otherwise Deductible’ declaration to reduce the taxable value to nil. Travel costs deductible to member if appropriate records/travel diary kept.
Loan benefit may also constitute a minor benefit if interest on loan is less than AUD 100. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
29. |
Chapter 13 Part 3 Division 1 clause 13.3.15 |
Part-day travel |
N |
N |
Y |
N |
Part-day travel costs paid by Defence as an expense reimbursement (ie not as an allowance), reimbursed costs are not assessable or subject to FBT.
Shown on member’s Payment Summary and subject to PAYG Withholding.
Part-day travel allowance constitutes assessable income, member should keep receipts for tax deductibility. |
|
30. |
Chapter 13 Part 3 Division 1 clause 13.3.16 |
Travelling allowance while living in |
N |
N |
N |
N |
No FBT because member travelling. Allowance must be within ATO reasonable rates. |
|
31. |
Chapter 13 Part 3 Division 2 clauses 13.3.17 to 13.3.19 |
Purpose, equipment and additional equipment costs |
Y |
Y |
N |
N |
Benefits not subject to FBT if:
a. work-related equipment and/or protective clothing and member could get a tax deduction for the equipment/protective clothing; or b. cost of equipment/protective clothing is less than AUD 100 and provided to member infrequently.
Declaration required if a. is the basis for the benefit not being subject to FBT. |
|
32. |
Chapter 13 Part 3 Division 2 clause 13.3.20 |
Member not provided with travel card |
N |
N |
Y |
N |
An allowance constitutes assessable income. Member may be entitled to claim a tax deduction if work-related equipment and/or protective clothing. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
33. |
Chapter 13 Part 4 Division 1 clause 13.4.3 |
Allowance if meals not provided |
Y |
Y |
N |
N |
If the member is travelling, meal costs are not subject to FBT nor assessable provided allowance is within ATO’s reasonable limits. Travel diary must be kept for absences of six or more consecutive nights.
If the benefit is paid under a living-away-from-home allowance (LAFHA), the benefit may be subject to FBT at the rate of AUD 42 per week for an adult and AUD 21 per week for a child under 12, depending upon how the exempt food component of the LAFHA is calculated. These amounts are FBT reportable. Member must provide a living-away-from-home (LAFHA) declaration. |
|
34. |
Chapter 13 Part 4 Division 1 clause 13.4.4 |
Allowance for supplementary dietary needs |
Y |
Y |
N |
N |
As above |
|
35. |
Chapter 13 Part 4 Division 2 |
Officially approved activities |
N |
N |
N |
N |
As above – likely to be travel. Must be within ATO rates. Keep records. |
|
|
Chapter 14 |
Relocating to or from a long-term posting overseas |
|
|
|||
|
36. |
Chapter 14 Part 2 Division 1 clause 14.2.4 |
Pre-departure certificate of fitness (Dependants and APS) |
N |
N |
N |
N |
May be an exempt benefit under 58K (in-house health care facilities) if provided in an in-house health care facility of the Commonwealth or by a member of the staff of the in-house health care facility in the performance of his duties as such a member.
Alternatively, may be an exempt benefit under work-related counselling (58M) if member accompanies the dependant. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
37. |
Chapter 14 Part 2 Division 2 clause 14.2.6 |
Outlay advance |
N |
N |
N |
N |
Temporary
advances by Defence to assist personnel on long term positing to an overseas
locality. This amount can assist where significant expenditure on initial
setting up costs could be expected to occur. These
advances are exempt loan benefits provided the loan is accounted for within
six months from the date the loan was received and any monies unspent at that
time is repaid. If the loan
is not accounted for within six months, a loan benefit arises, and the taxable
value of the benefit is the interest calculated according to a statutory
rate. This amount is subject to FBT as a loan fringe benefit and is
reportable. |
|
38. |
Chapter 14 Part 2 Division 2 clause 14.2.7 |
Reimbursement for
financial advice before leaving |
N |
N |
N |
N |
May be an exempt benefit under work-related counselling (58M) if member accompanies the dependant.
Otherwise, member must use otherwise deductible rule (and declaration) to reduce the taxable value of the benefit to nil. |
|
39. |
Chapter 14 Part 2 Division 3 |
Expenses if overseas posting is cancelled |
N |
N |
N |
N |
Note that one of the requirements for receiving the benefit is that the goods or services are of no use to the member on their next posting. Whether or the member has received a property benefit that is subject to FBT and/or reportable depends on the nature of the reimbursement. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
40. |
Chapter 14 Part 3 Division 1 clause 14.3.5 |
Removal at beginning of posting |
N |
N |
N |
N |
|
|
41. |
Chapter 14 Part 3 Division 1 clauses 14.3.6 |
Pet relocation |
N |
N |
N |
N |
|
|
42. |
Chapter 14 Part 3 Division 1 clauses 14.3.7 |
Storage of items not removed |
N |
N |
N |
N |
The fringe benefit is exempt from FBT provided the member’s storage of household effects is required solely because the member is required to:
a. live away from their usual place of residence in order to perform ADF duties;
b. return to their usual place of residence at the end of their living away period in order to perform ADF duties or because the member has ceased to perform those duties; or
c. change his or her usual place of residence in order to perform ADF duties.
Documentary evidence is required. |
|
43. |
Chapter 14 Part 3 Division 1 clauses 14.3.8 |
Loss on sale or disposal of items |
N |
N |
Y |
N |
Compensation is assessable income. Alternatively, in some cases, the amount received by the member may be relevant for capital gains tax purposes if the relevant item was acquired for more than $10,000 or is a collectable. |
|
44. |
Chapter 14 Part 3 Division 1 clauses 14.3.9 |
Storage of excess items |
N |
N |
N |
N |
As in item 42. |
|
45. |
Chapter 14 Part 3 Division 1 clauses 14.3.11 |
Removal at end of posting |
N |
N |
N |
N |
|
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
46. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.a |
Entitlements if enlisted overseas – air travel |
N |
N |
N |
N |
FBT exempt and not FBT reportable. Documentary evidence required. |
|
47. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.b |
Entitlements if enlisted overseas – rest periods |
N |
N |
N |
N |
No FBT applies. |
|
48. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.c |
Entitlements if enlisted overseas – removal of personal effects |
N |
N |
N |
N |
FBT exempt and not FBT reportable. Documentary evidence required. |
|
49. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.d |
Entitlements if enlisted
overseas – accommodation costs during travel to |
N |
N |
N |
N |
FBT exempt and not FBT reportable. Documentary evidence required. |
|
50. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.e |
Entitlements if enlisted overseas – temporary accommodation reimbursement |
N |
N |
N |
N |
FBT exempt and not FBT reportable. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
51. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.f |
Entitlements if enlisted overseas - temporary accommodation allowance and rent allowance |
N |
N |
N |
N |
Temporary Accommodation Allowance ‑ FBT exempt and not FBT reportable. Documentary evidence required.
If temporary accommodation paid as Rent Allowance – subject to FBT but not FBT reportable.
Any costs for the rental
of temporary accommodation paid by Defence will not be subject to FBT up to 4
months in the new location. The 4-month period can start no sooner than 7
days prior to starting duties in
a. to six months if the member provides a declaration outlining efforts made to find suitable long term accommodation; or
b. to 12
months if the member owned a home in the former location, sold it within six
months of starting duty in |
|
52. |
Chapter 14 Part 3 Division 1 paragraph 14.3.13.1.g |
Entitlements if enlisted overseas – repayment of medical or migration processing fees |
N |
N |
N |
N |
Medical examination is FBT exempt and not FBT reportable.
Migration processing fees are also not subject to FBT and are not reportable for FBT. |
|
53. |
Chapter 14 Part 3 Division 2 clause 14.3.14 |
Loss on sale of private vehicle |
N |
N |
Y |
N |
Compensation is assessable income. A percentage of any remaining loss may be deductible for income tax purposes in limited circumstances. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
54. |
Chapter 14 Part 3 Division 2 clause 14.3.15 |
Storage rather than sale of vehicle |
N |
N |
N |
N |
The fringe benefit is exempt from FBT provided the member’s storage of the vehicle is required solely because the member is required to:
a. live away from their usual place of residence in order to perform ADF duties;
b. return to their usual place of residence at the end of their living away period in order to perform ADF duties or because the member has ceased to perform those duties; or
c. change his or her usual place of residence in order to perform ADF duties.
Documentary evidence is required. |
|
55. |
Chapter 14 Part 3 Division 2 clause 14.3.16 |
Removal of vehicle on
return to |
N |
N |
N |
N |
As above |
|
56. |
Chapter 14 Part 3 Division 3 |
Transfer allowance |
N |
N |
N |
ADF – Y |
|
|
APS – N |
|||||||
|
57. |
Chapter 14 Part 3 Division 4 clause 14.3.19 |
Insurance for removal |
N |
N |
N |
N |
|
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
58. |
Chapter 14 Part 3 Division 4 clause 14.3.20 |
Loss or damage during storage |
N |
N |
Y |
N |
Compensation is assessable
income. Alternatively, in some cases,
the amount received by the member may be relevant for capital gains tax
purposes if the relevant item was acquired for more than $10,000 or is a
collectable. Note: Provision repealed by Defence Determination 2007/10, wef |
|
59. |
Chapter 14 Part 3 Division 5 clause 14.3.22 |
Separate removal of member and dependant |
N |
N |
N |
N |
12-month time limit applies in order for benefit to be exempt.
Benefit should remain not reportable because member was directed to change residence and removal arises from the direction. |
|
60. |
Chapter 14 Part 3 Division 5 clause 14.3.23 |
Moving dependants within Australia |
Y |
N |
N |
N |
Dependants must be relocating to take up residence with the member at the member’s new location in order for the benefit to be exempt from FBT.
Benefit is not reportable because member is directed to change residence and removal arises from the direction. |
|
61. |
Chapter 14 Part 3 Division 5 clause 14.3.26 |
Member marries away from posting location |
Y |
Y |
N |
N |
May be exempt if member marries and spouse moves within 12-month time limit of member starting overseas duties. |
|
62. |
Chapter 14 Part 3 Division 5 clause 14.3.28 |
Ceasing to be a member with dependants overseas |
N |
N |
N |
N |
12-month time limit may apply in respect of member starting new posting in order for benefit to be exempt. |
|
63. |
Chapter 14 Part 4 Division 1 clause 14.4.4 |
Travel entitlements |
N |
N |
N |
N |
Note that if paid as allowance without requiring vouching or a return of unused funds (ie rather than an expense payment), the allowance may constitute assessable income. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
64. |
Chapter 14 Part 4 Division 1 clause 14.4.8 |
Travel by private vehicle |
N |
N |
N |
N |
If vehicle used for in connection with relocation for work purposes and vehicle allowance is based on a cents per kilometre basis, the allowance is not subject to FBT providing the Defence vehicle rates are equal to the vehicle rates used to claim deductions for income tax purposes. |
|
65. |
Chapter 14 Part 4 Division 2 clauses 14.4.10 & 14.4.11 |
Excess baggage and unaccompanied baggage or air freight |
N |
N |
N |
N |
|
|
66. |
Chapter 14 Part 4 Division 4 |
Dependant not travelling with the member and baggage charges |
N |
N |
N |
N |
|
|
67. |
Chapter 14 Part 5 |
Settling in and settling out |
Y |
N |
N |
N |
Accommodation FBT exempt. Time limits apply.
Meals – Value of meals up to AUD 2 for adults and AUD 1 for child are subject to FBT but not reportable.
If paid as an allowance, may constitute assessable income. |
|
68. |
Chapter 14 Part 6 Division 1 clause 14.6.7 |
Accommodation and meal costs during evacuation |
N |
N |
N |
N |
Emergency assistance |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
69. |
Chapter 14 Part 6 Division 1 clause 14.6.8 |
Conditions of service during evacuation |
Y |
Y |
N |
N |
A member’s contributions reduce part of any FBT liability arising from providing rent, domestic assistance and utilities benefits. Utilities and domestic assistance are reportable benefits, but rent is not reportable, for FBT purposes.
If the benefit is provided in respect of the member’s exempt foreign remuneration, the benefit is exempt from FBT. |
|
70. |
Chapter 14 Part 6 Division 1 clause 14.6.9 |
Overseas living allowance |
Y |
N |
N |
N |
The elements of overseas living allowance that compensate for cost of living differences are exempt from FBT reporting requirements.
Elements not reportable: a. cost of living adjustment. b. post adjustment. c. child allowance. d. child reunion allowance.
Treated as a fringe benefit rather than exempt income. |
|
71. |
Chapter 14 Part 6 Division 1 clause 14.6.10 |
Purchase of clothes during evacuation |
N |
N |
N |
N |
Emergency assistance |
|
72. |
Chapter 14 Part 6 Division 1 clause 14.6.11 |
Storage during evacuation |
N |
N |
N |
N |
Emergency assistance |
|
73. |
Chapter 14 Part 6 Division 1 clause 14.6.12 |
Health Assistance – evacuation |
N |
N |
N |
N |
Emergency assistance |
|
74. |
Chapter 14 Part 6 Division 1 clause 14.6.13 |
Education assistance during evacuation |
N |
N |
N |
N |
|
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
75. |
Chapter 14 Part 6 Division 1 clause 14.6.14 |
Reunion visits during evacuation |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required. |
|
76. |
Chapter 14 Part 6 Division 1 clause 14.6.15 |
Loss or damage to possessions because of evacuation |
N |
N |
N |
N |
Alternatively, in some cases, the amount received by the member may be relevant for capital gains tax purposes if the relevant item was acquired for more than $10,000 or is a collectable. |
|
77. |
Chapter 14 Part 6 Division 2 |
Losses if Commonwealth withdraws from posting |
See notes |
See notes |
See notes |
See notes |
No FBT consequences or income tax consequences if amount received while on warlike deployment.
Income tax applies if amount received in non-warlike, peacetime and posting circumstances. |
|
78. |
Chapter 14 Part 6 Division 3 |
Loss or damage to possessions overseas caused by war, civil disorder, natural disaster etc. |
See notes |
See notes |
See notes |
See notes |
May be exempt if received while section 23AD certificate in place.
Compensation is assessable income. Alternatively, in some cases, the amount received by the member may be relevant for capital gains tax purposes if the relevant item was acquired for more than $10,000 or is a collectable. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
|
Chapter 15 |
Living and working on long-term posting overseas |
|
|
|||
|
79. |
Chapter 15 Part 2 |
Overseas living allowance |
Y |
N |
N |
N |
Treated as a fringe benefit rather than exempt income. Accommodation is FBT exempt.
Member needs to provide a living-away-from-home (LAFHA) declaration.
Following not FBT reportable:
a. cost of living adjustment. b. post adjustment. c. child allowance. d. child reunion allowance. |
|
80. |
Chapter 15 Part 2 Division 2 |
Cost of living adjustment |
Y |
N |
N |
N |
|
|
81. |
Chapter 15 Part 2 Division 3 |
Post adjustment |
Y |
N |
N |
N |
|
|
82. |
Chapter 15 Part 2 Division 4 |
Child allowance (formerly child supplement) |
Y |
N |
N |
N |
|
|
83. |
Chapter 15 Part 2 Division 4 clause 15.2.22 |
Allowance if social security benefit lowered |
Y |
N |
N |
N |
Can be considered part of child supplement in overseas living allowance therefore not reportable. |
|
84. |
Chapter 15 Part 2 Division 5 |
Child reunion allowance (formerly child reunion supplement) |
Y |
N |
N |
N |
|
|
85. |
Chapter 15 Part 2 Division 6 clause 15.2.32 |
Continuing and unavoidable costs during absence |
Y |
Y |
N |
N |
Domestic assistance, gardening assistance and telephone rental are subject to FBT and reportable. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
86. |
Chapter 15 Part 2 Division 7 clause 15.2.37 |
Meal allowances – additional duty |
N |
N |
Y |
N |
If the meal allowance in connection with additional duty is provided under an industrial agreement, and the allowance is within ATO reasonable rates, the allowance is not shown on member’s Payment Summary and is not assessable income provided member is reasonably expected to incur meal costs equal to allowance.
Otherwise, the meal allowance is assessable income for the member and the member is not entitled to a tax deduction for meals purchased in connection with additional duty. |
|
87. |
Chapter 15 Part 2 Division 7 clause 15.2.38 |
Meal costs in temporary accommodation |
Y |
Y |
N |
N |
Meal benefits may be subject to FBT at the rate of AUD 42 per week for an adult and AUD 21 per week for a child under 12, depending on how the exempt food component of the Living Away From Home Allowance is calculated Member must provide a living-away-from-home (LAFHA) declaration.
If the costs are in connection with relocation, may be exempt from FBT (and income tax), subject to time limits. If member is travelling on duty, costs are also exempt from FBT (and income tax). |
|
88. |
Chapter 15 Part 2 Division 7 clause 15.2.39 |
Air freight of foodstuffs ‑ Vietnam |
Y |
Y |
N |
N |
|
|
89. |
Chapter 15 Part 2 Division 7 clause 15.2.40 |
Special garment allowance |
Y |
Y |
N |
N |
Benefit will be subject to FBT if garments provided by Defence rather than paid as an allowance. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
90. |
Chapter 15 Part 3 Division 1 |
Travel for short term-duty while on long-term posting |
N |
N |
N |
N |
|
|
91. |
Chapter 15 Part 3 Division 2 |
Excess commuting costs |
Y |
Y |
N |
N |
This constitutes travel for private purposes |
|
92. |
Chapter 15 Part 3 Division 3 clause 15.3.15 |
Overseas reunion travel – amount of reimbursements |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required.
Benefit not reportable if child is in a critical year of schooling. |
|
93. |
Chapter 15 Part 3 Division 3 clause 15.3.16 |
Member or spouse visits dependant (‘reverse overseas reunion’) |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
94. |
Chapter 15 Part 3 Division 3 clause 15.3.17 |
Reverse dependant reunion travel to a non-dependant |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required. |
|
95. |
Chapter 15 Part 3 Division 4 clause 15.3.21 |
Vehicle Allowance |
N |
N |
Y |
N |
Included in member’s assessable income but member claims tax deductions for the motor vehicle travel. Note that tax deductions for motor vehicle expenses are limited in certain circumstances and may require documentary evidence. |
|
96. |
Chapter 15 Part 3 Division 4 clause 15.3.22 |
Personal property tax on vehicle ‑ USA |
Y |
Y |
N |
N |
|
|
97. |
Chapter 15 Part 3 Division 5 |
Vehicle contribution |
Y |
Y |
N |
N |
A member receives a car fringe benefit when Defence permits them to use a car for private purposes, whether for a short-term or continuously. The member’s contribution may be insufficient to reduce the taxable value of the car benefit to nil. |
|
98. |
Chapter 15 Part 3 Division 6 |
Travel for compassionate reasons |
N |
N |
N |
N |
Compassionate travel is an exempt benefit, provided the member at the relevant time is living away from home in the course of performing their duties or travelling for work. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
99. |
Chapter 15 Part 3 Division 7 clause 15.3.39 |
Additional travel when posting extended |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required. |
|
100. |
Chapter 15 Part 3 Division 7 clause 15.3.40 |
Dependant’s travel costs on posting extension |
N |
N |
N |
N |
A dependant travelling to take up residence with a member on a long-term posting overseas is an exempt benefit provided the requirements for relocation transport are satisfied. |
|
101. |
Chapter 15 Part 4 Division 1 clause 15.4.7 |
Housing |
N |
N |
N |
N |
Housing provided to members who are living away from home constitutes an exempt benefit and is not subject to FBT. |
|
102. |
Chapter 15 Part 4 Division 1 clause 15.4.8 |
Costs incurred under terms of occupancy |
N |
N |
N |
N |
If the payment is part of rent allowance/housing benefit – see item 101. Otherwise, expense payment benefit arises. |
|
103. |
Chapter 15 Part 4 Division 2 |
Utilities |
N |
N |
N |
N |
|
|
104. |
Chapter 15 Part 4 Division 4 clause 15.4.18 |
Rent and utilities contribution |
N |
N |
N |
N |
Member’s contribution reduces the taxable value for FBT purposes and RFBA where applicable (utilities). |
|
105. |
Chapter 15 Part 4 Division 4 clause 15.4.20 |
Rent and utilities contribution – member living in overseas |
N |
N |
N |
N |
|
|
106. |
Chapter 15 Part 4 Division 6 clause 15.4.27 |
Household help |
Y |
Y |
N |
N |
|
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
107. |
Chapter 15 Part 4 Division 6 clause 15.4.28 |
Snow clearing |
Y |
Y |
N |
N |
|
|
108. |
Chapter 15 Part 4 Division 6 clause 15.4.29 |
Representation supplement [APS only] |
Y |
Y |
Y |
N |
|
|
109. |
Chapter 15 Part 5 Division 2 clause 15.5.7 |
Medical costs – members’ dependants |
Y |
N |
N |
N |
Not subject to FBT if provided at an in-house medical facility |
|
110. |
Chapter 15 Part 5 Division 2 clause 15.5.8 |
Hospital costs |
Y |
N |
N |
N |
Not subject to FBT if provided at an in-house medical facility |
|
111. |
Chapter 15 Part 5 Division 2 clause 15.5.9 |
Pharmaceutical costs |
Y |
N |
N |
N |
Unless provided by worksite medical facility. Not reportable because benefits are not covered by Medicare. |
|
112. |
Chapter 15 Part 5 Division 2 clause 15.5.10 |
Ancillary services |
Y |
N |
N |
N |
Not reportable because benefits are not covered by Medicare. |
|
113. |
Chapter 15 Part 5 Division 2 clause 15.5.11 |
Dental costs for young children |
Y |
N |
N |
N |
Not reportable because benefits are not covered by Medicare. |
|
114. |
Chapter 15 Part 5 Division 2 clause 15.5.12 |
Ambulance costs |
Y |
N |
N |
N |
Not reportable because benefits are not covered by Medicare. |
|
115. |
Chapter 15 Part 5 Division 2 clause 15.5.13 |
Routine medical checks |
Y |
N |
N |
N |
|
|
116. |
Chapter 15 Part 5 Division 3 clause 15.5.15 |
Travel to another location for health care |
N |
N |
N |
N |
Obtaining medical treatment must be sole purpose of travel |
|
117. |
Chapter 15 Part 5 Division 3 clauses 15.5.16 & 15.5.17 |
Provision of escort, Travel for child to accompany a parent |
N |
N |
N |
N |
Obtaining medical treatment must be sole purpose of travel, child must be less than 18 years of age. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
118. |
Chapter 15 Part 5 Division 3 clause 15.5.19 |
Living costs at another location during treatment |
N |
N |
N |
N |
Obtaining medical treatment must be sole purpose of travel |
|
119. |
Chapter 15 Part 6 Division 2 clause 15.6.11 |
Education assistance for children at posting location, Entitlement ‑ general |
N |
N |
N |
N |
Taxable value reduced to extent attributable to the education of the child during the member’s overseas posting period. Documentary evidence required.
Not FBT reportable if taxable value is nil or reimbursement is because the member’s child is enrolled in a different school because of the member’s relocation. |
|
120. |
Chapter 15 Part 6 Division 2 clause 15.6.12 |
School transport costs |
N |
N |
N |
N |
As above. |
|
121. |
Chapter 15 Part 6 Division 2 clause 15.6.13 |
Compulsory examination fees |
N |
N |
N |
N |
As above. |
|
122. |
Chapter 15 Part 6 Division 2 clause 15.6.14 |
Foreign language tuition |
N |
N |
N |
N |
As above. |
|
123. |
Chapter 15 Part 6 Division 2 clause 15.6.15 |
Remedial tuition |
N |
N |
N |
N |
As above |
|
124. |
Chapter 15 Part 6 Division 2 clause 15.6.16 |
Summer school costs |
N |
N |
N |
N |
As above |
|
125. |
Chapter 15 Part 6 Division 3 clause 15.6.18 |
Canada – |
N |
N |
N |
N |
Note:
This provision was omitted by Defence
Determination 2008/47, with effect 30 September 2008. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
126. |
Chapter 15 Part 6 Division 3 clause 15.6.19 |
UK – student placement services |
N |
N |
N |
N |
As above |
|
127. |
Chapter 15 Part 6 Division 3 clause 15.6.20 |
USA – tuition and tertiary study |
N |
N |
N |
N |
As above |
|
128. |
Chapter 15 Part 6 Division 3 clause 15.6.21 |
USA – summer camps |
N |
N |
N |
N |
As above |
|
129. |
Chapter 15 Part 6 Division 4 clause 15.6.23 |
Education assistance – inadequate facilities |
N |
N |
N |
N |
As above |
|
130. |
Chapter 15 Part 6 Division 4 clause 15.6.24 |
Education assistance for children overseas ‑ special circumstances, travelling away for school (child’s travel costs) |
N |
N |
N |
N |
As above |
|
131. |
Chapter 15 Part 6 Division 4 clause 15.6.25 |
Accompanying a child to begin boarding school |
N |
N |
N |
N |
As above |
|
132. |
Chapter 15 Part 6 Division 5 clause 15.6.28 |
Entitlement – education assistance for children in Australia |
N |
N |
N |
N |
As above |
|
133. |
Chapter 15 Part 6 Division 5 clause 15.6.29 |
Entitlement – education remedial tuition in Australia |
N |
N |
N |
N |
As above |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
134. |
Chapter 15 Part 7 clause 15.7.3 |
Club membership |
Y |
Y |
N |
N |
The costs of maintaining the ADF general standard of fitness are not deductible. However, a member such as a physical training instructor who is required to maintain a very high level of fitness may be able to deduct fitness expenses. In this case, the 'otherwise deductible' rule may apply to reduce the FBT payable. Declaration required.
A member’s dependant’s club membership costs that are reimbursed are subject to FBT and FBT reporting. |
|
135. |
Chapter 15 Part 8 clause 15.8.3 |
Funeral costs |
N |
N |
N |
N |
|
|
136. |
Chapter 15 Part 8 clause 15.8.4 |
Continuing entitlements for dependants, loss on sale of vehicle |
N |
N |
N |
N |
|
|
|
Chapter 16 |
Overseas hardship locations |
|
|
|
|
|
|
137. |
Chapter 16 Part 2 |
Hardship allowance |
N |
N |
Y |
N |
|
|
138. |
Chapter 16 Part 3 |
Additional recreation leave |
N |
N |
Y |
N |
|
|
139. |
Chapter 16 Part 4 |
Assisted leave travel |
Y |
Y |
N |
N |
May be eligible for a reduction in taxable value for FBT purposes as overseas employment holiday transport (section 61A). In this case, the annual aggregate taxable value of such benefits is reduced by 50%, subject to a ceiling equal to 50% of the cost of one economy air trip to the member’s usual place of residence. The ceiling does not apply if the travel is to the member’s home country. If this concession is used, declaration or documentary evidence required. |
|
Item |
Column 1 PACMAN Reference |
Column 2 Entitlement |
Column 3 FBT applies |
Column 4 FBT reporting |
Column 5 Taxable income |
Column 6 Income tax exemption |
Column 7 Other/Notes |
|
140. |
Chapter 16 Part 4 Clause 16.4.15 |
Travel by private vehicle |
Y |
Y |
N |
N |
As above |
|
141. |
Chapter 16 Part 5 |
Accommodation on unavoidable stopover |
Y |
Y |
N |
N |