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Guidance

Example: Defence Housing Australia.

Guidance

Example: Discounted car hire under an arrangement between the car hire company and Defence.

Guidance

Example: Reunion travel is subject to fringe benefits tax but is not included in the RFBA reported on a member's Payment Summary. Reverse reunion travel is generally subject to FBT and the grossed-up amount must be in the RFBA reported on the member's Payment Summary. Information about how fringe benefits tax reporting (the RFBA) works can be found in the following section.

How fringe benefits tax reporting works

Guidance

Example: A member receives reportable fringe benefits to the value of $10,000 between 1 April 2015 and 31 March 2016. Defence reports an RFBA of $18,692 (the grossed-up amount) on the member's Payment Summary for the income tax year ending 30 June 2016.

The tax effect of receiving a benefit that is a fringe benefit

Guidance

Examples: Family Tax Benefit, Child Care Supplement.

Example: A member receives gross salary and allowances of $40,000. The member also receives reportable fringe benefits with a taxable value of $10,000 (RFBA of $18,692). The member's Family Tax Benefit is assessed on an income of $50,000 ($40,000 + $10,000).

Death of a member

Remote area travel and fringe benefits tax

Guidance

Examples: Darwin, Cairns and Townsville are listed as remote locations (see Annex 4.4.A), whereas those locations are not remote for tax purposes.

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