ADF Family Health
Conditions of Use - Fringe Benefits Tax
Page updated
19 November, 2009
The benefits associated with this trial will be considered a fringe benefit under the Fringe Benefits Tax Assessment Act 1986. Consequently, the benefits will be subject to Fringe Benefits Tax (FBT) and the FBT will be paid by Defence. Depending on individual circumstances the ‘grossed-up' value of the benefits provided during the FBT year may be recorded on a member's annual Payment Summary. The first reporting period for benefits associated with this trial will be financial year 2009-10.
Dependants may only be registered by one ADF member, and fringe benefits may be recorded against that member's annual Payment Summary. Information to be recorded on each member's annual Payment Summary may be viewed through PMKeyS Self Service. If you have any questions related to fringe benefits, please contact the Defence Tax Management Office:
taxation.management@defence.gov.au or Phone: 1 800 806 053.
The Defence Tax Management Office has also prepared a document, Fringe Benefits Tax and the ADF Family Health Trial (dated 14 Oct 2009).
Further information may be found at:
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