Overview A member's personal tax position will be affected by benefits in this Manual. Division 1: General Members, Groups and the Defence Tax Management Office must comply with tax laws. Division 2: Fringe benefits tax (FBT) A fringe benefit is a form of employee remuneration other than salary and wages. Division 3: Deployments and other overseas service Members performing duty overseas may be exempt from some taxes on their salary. Division 4: Medicare levy Members may be entitled to a full or half Medicare levy exemption. Division 5: Other taxation obligations Most salary and wages are subject to Pay-As-You-Go Withholding tax.
