Commonwealth Consolidated Acts

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 6AC

             (1)  For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit that consists of the provision of health care and is not otherwise an exempt benefit is provided, in respect of the employment of a Commonwealth employee, because of the employee being a member of the Defence Force, the first‑mentioned benefit is an exempt benefit. 

             (2)  In this section, a reference to an employee being a member of the  Defence Force is a reference to an employee who is, was formerly, or will become, a member of the Defence Force.