Commonwealth Consolidated Acts

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

    For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit (other than a benefit referred to in section   6) is provided, in respect of the employment of a Commonwealth employee, because of the employee being:

  (a)   a veteran as defined by subsection   5C(1) of the Entitlements Act to whom, or in respect of whom, a pension is payable under Part   II of that Act;   or

  (b)   a veteran as defined by subsection   5C(1) of the Entitlements Act who is eligible to receive a service pension, or in respect of whom a service pension is payable, under Part   III of that Act; or

  (c)   a member of the Forces, or a member of a Peacekeeping Force, as defined by subsection   68(1) of the Entitlements Act to whom, or in respect of whom, pension is payable under Part   IV of that Act; or

  (d)   a person who has received a lump sum under Part   2 of Chapter   4 of the Military Rehabilitation and Compensation Act 2004 or who is receiving payments under that Part; or

  (e)   a person who is receiving a Special Rate Disability Pension under Part   6 of Chapter   4 of the Military Rehabilitation and Compensation Act 2004 ;

the benefit is an exempt benefit.