Commonwealth Numbered Regulations

FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2003 (NO. 1) 2003 NO. 38 - SCHEDULE 1

(regulation 3)

[1] Regulation 3D, heading

substitute

3D Excluded fringe benefit — Defence Force (Act s 5E)

[2] After regulation 3D

insert

3E Excluded fringe benefit — police (Act s 5E)

(1)

For paragraph 5E (3) (i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of a police force or police service of the Commonwealth, a State or Territory who is a resident of Australia or an external Territory is an excluded fringe benefit in relation to the year of tax starting on 1 April 2002 and each later year of tax.

(2)

A fringe benefit to the extent that it is assistance for the removal or storage of the household effects of the member is an excluded fringe benefit if:

(a)

the member is directed to change residence by the police force or service that provides the benefit; and

(b)

the removal or storage arises from the direction.

(3)

In this regulation:

"household effects" has the meaning given in paragraph 58B (2) (a) of the Act.