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. We recommend you seek financial advice relevant to your individual circumstances before registering for the trial. See the Fringe Benefits Tax and the ADF Family Healthcare Trial handout for more information, including examples of “grossed up” value.
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 at taxation.management@defence.gov.au or Phone: 1 800 806 053.
Further information and advice may be found at:
Only those claims that are submitted for reimbursement will be subject to Fringe Benefit Tax. Participation in the trial is voluntary and you may elect to cancel participation at anytime.