DTMO has negotiated to have child tuition assistance provided to ADF members not reported on payment summaries from April 1, 2003.

This reporting exclusion means ADF members won’t have to pay fringe benefits tax on child tuition assistance in some cases.

The Fringe Benefits Tax Amendment Regulations 2004 (Number 2) was gazetted on March 30.

The Regulation provides an FBT reporting exclusion for child tuition assistance provided to ADF members if:

• The member is directed to change residence by Defence.
• The child must be enrolled in a different school because of the direction.

The regulation complements existing FBT reporting exclusions for education assistance for children in critical years of schooling and special needs.

The back-dating to April last year means ADF members who received child tuition assistance in the 2003-04 FBT year (April 1, to March 31) can benefit from having a lower reportable fringe benefit amount on their 2003-04 payment summary.

If you have received child tuition assistance and the assistance amount is reported on your FBT statement or payment summary, please contact DTMO to have it amended.

• DTMO can be contacted on (1800 806 053, fax (02) 6265 2648, or e-mail taxation.management@defence.gov.au
  DTMO does not provide personal tax advice. You should seek advice from your personal tax adviser to assess how FBT may affect your individual circumstances.
  
  
  

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