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Wednesday, 18 February 1987
Page: 304

(Question No. 2031)


Mr Andrew asked the Treasurer, upon notice, on 8 October 1985:

Which fringe benefits of (a) employees of the Australian Public Service, (b) employees of Commonwealth statutory authorities and (c) members of the Australian Defence Force (i) will be and (ii) will not be, affected by the provisions announced in the Treasurer's statement to the House on 19 September 1985.


Mr Keating —The answer to the honourable member's question is as follows:

Fringe benefits tax will generally be payable on fringe benefits provided to employees of the Commonwealth (including employees of the Australian Public Service and members of the Australian Defence Force) and its Commonwealth statutory authorities in the same way as for fringe benefits provided to private sector or State government employees. As I announced on 26 August 1986, the tax will not apply to the provision of full medical services to members of the Defence Force.