6ACExemption of health care benefits provided to certain members of the Defence Force

6AC Exemption of health care benefits provided to certain members of the Defence Force

(1) For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit that consists of the provision of health care and is not otherwise an exempt benefit is provided, in respect of the employment of a Commonwealth employee, because of the employee being a member of the Defence Force, the first‑mentioned benefit is an exempt benefit. (2) In this section, a reference to an employee being a member of the Defence Force is a reference to an employee who is, was formerly, or will become, a member of the Defence Force.