Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 5E (3) (i) of the Act, a fringe benefit provided, in the circumstances described in subregulation (2), to a member of the Defence Force 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 2000 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 Department of Defence; 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.